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Dear Teachers,

​

These slides have been prepared based on the NCERT syllabus to support you in teaching Plus One and Plus Two Accountancy and Computerised Accounting.

​

Please review and verify the content before using it in your classrooms. If you find any errors or have feedback, please let me know.

​

Mujeeb Rahiman C

HSST Commerce

GHSS Pattikkad

Malappuram Dt.

​

✉️ mujeebchemmala@gmail.com

9995983075 �

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Chapter - 4

Recording of Transactions - II

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Special Journals

Day Books | Subsidiary Books

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All the business transactions are first recorded in the journal and then they are posted in the ledger accounts.

A small business may be able to record all its transactions in one book, i.e., the journal.

But as the business expands and the number of transactions becomes large, it may become difficult to journalise each transaction in a single book.

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For quick and accurate recording of business transactions, Journal is sub-divided into special journals.

For example, all cash transactions may be recorded in one book, all credit sales transactions are in another book etc..

​

These special journals are also called daybooks or subsidiary books.

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Special Journals

1) Cash Book

2) Purchases Book

3) Purchases Return (Return Outwards) Book

4) Sales Book

5) Sales Return (Return Inwards) Book

6) Journal Proper

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Cash Book

Cash book is a book in which all transactions relating to cash receipts and cash payments are recorded. It serves the purpose of both journal as well as cash account.

It starts with the cash or bank balances at the beginning of the period. Generally, it is made on monthly basis.

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Cash Book

1. Single Column Cash Book

2. Double Column Cash Book

3. Petty Cash Book

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Single Column Cash Book

The single column cash book records all cash transactions of the business in a chronological order.

The cash book contains only one amount column on each (debit and credit) side.

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Format – Single Column Cash Book

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Dr.

Cr.

Cash Receipts

XXXX

XXXX

Cash Payments

Balance b/d

XXXX

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Consider the following transactions of Royal Traders and prepare a Single Column Cash Book for the month of November 2017

Nov 1 Cash in hand Rs. 30,000

4 Cash received from Gurmeet Rs. 12,000

8 Insurance paid Rs. 6,000

13 Purchased furniture Rs. 13,800

16 Sold goods for cash Rs. 28,000

17 Purchased goods from Mohan for cash Rs. 17,400

20 Purchased stationery Rs. 1,100

24 Cash paid to Rukmani Rs. 12,500

27 Sold goods to Kamal for cash Rs. 18,200

30 Paid monthly rent Rs. 2,500

30 Paid salary Rs. 3,500

30 Deposited in bank Rs. 8,000

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Nov 1 Cash in hand Rs. 30,000

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Dr.

Cr.

Cash Book

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4 Cash received from Gurmeet Rs. 12,000

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Gurmeet

12000

04/11/17

Dr.

Cr.

Cash Book

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8 Insurance paid Rs. 6,000

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Dr.

Cr.

Cash Book

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13 Purchased furniture Rs. 13,800

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Furniture

13/11/17

13800

Dr.

Cr.

Cash Book

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16 Sold goods for cash Rs. 28,000

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Furniture

13/11/17

13800

Dr.

Cr.

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17 Purchased goods from Mohan for cash Rs. 17,400

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Dr.

Cr.

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20 Purchased stationery Rs. 1,100

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Dr.

Cr.

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24 Cash paid to Rukmani Rs. 12,500

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Dr.

Cr.

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27 Sold goods to Kamal for cash Rs. 18,200

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Dr.

Cr.

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30 Paid monthly rent Rs. 2,500

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Dr.

Cr.

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30 Paid salary Rs. 3,500

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Dr.

Cr.

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30 Deposited in bank Rs. 8,000

Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Dr.

Cr.

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Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Balance c/d

30/11/17

23400

88200

88200

Balance b/d

01/12/17

23400

Dr.

Cr.

64800

88200

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Posting of Single Column Cash Book

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Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Balance c/d

30/11/17

23400

88200

88200

Dr.

Cr.

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Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Balance c/d

30/11/17

23400

88200

88200

Dr.

Cr.

Gurmeet’s Account

Date

Amount

Date

Amount

Particulars

Particulars

JF

JF

Cash Account

04/11/17

12000

Dr.

Cr.

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Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Balance c/d

30/11/17

23400

88200

88200

Dr.

Cr.

Sales Account

Date

Amount

Date

Amount

Particulars

Particulars

JF

JF

Cash Account

16/11/17

28000

Dr.

Cr.

Cash Account

27/11/17

18200

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Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Balance c/d

30/11/17

23400

88200

88200

Dr.

Cr.

Insurance Account

Date

Amount

Date

Amount

Particulars

Particulars

JF

JF

Cash Account

08/11/17

6000

Dr.

Cr.

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Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Balance c/d

30/11/17

23400

88200

88200

Dr.

Cr.

Furniture Account

Date

Amount

Date

Amount

Particulars

Particulars

JF

JF

Cash Account

13/11/17

13800

Dr.

Cr.

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Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Balance c/d

30/11/17

23400

88200

88200

Dr.

Cr.

Purchases Account

Date

Amount

Date

Amount

Particulars

Particulars

JF

JF

Cash Account

17/11/17

17400

Dr.

Cr.

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Cash Book

Date

Amount

Date

Amount

Receipts

Payments

LF

LF

Balance b/d

30000

01/11/17

Insurance

08/11/17

6000

Gurmeet

12000

04/11/17

Sales

28000

16/11/17

Sales

18200

27/11/17

Furniture

13/11/17

13800

Purchases

17/11/17

17400

Stationery

20/11/17

1100

Rukmani

24/11/17

12500

Rent

30/11/17

2500

Salary

30/11/17

3500

Bank

30/11/17

8000

Balance c/d

30/11/17

23400

88200

88200

Dr.

Cr.

Stationery Account

Date

Amount

Date

Amount

Particulars

Particulars

JF

JF

Cash Account

20/11/17

1100

Dr.

Cr.

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MUJEEB RAHIMAN C

HSST COMMERCE

GHSS PATTIKKAD

MALAPPURAM DT