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 �
Chapter - 4
Recording of Transactions - II
Special Journals
illustration
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
Prepare proper subsidiary books for the month of Feb 2017 :
01 Cash in hand Rs. 10,000 and Bank overdraft Rs. 3,000
01 Goods sold to Sachin 5,000
04 Purchase from Kushal Traders 2,480
04 Deposited into bank 4,000
06 Sold goods to Manish Traders 2,100
07 Sachin returned goods 600
08 Return to Kushal Traders 280
10 Cash Sales 3,300
14 Purchased from Sunil Traders 5,200
15 Furniture purchased from Tharur 3,200
17 Purchased goods 4,060
20 Return to Sunil Traders 200
22 Return inwards from Sachin 250
26 Paid Salary by cheque 4,000
28 Withdrew cash for office use 1,000
Cash
Sales
Purchase
Cash
Sales
S Return
P Return
Cash
Cash
Cash
Purchase
Journal
Cash
P Return
S Return
Feb 2017 :
01 Cash in hand Rs. 10,000 and Bank overdraft Rs. 3,000
01 Goods sold to Sachin 5,000
04 Purchase from Kushal Traders 2,480
04 Deposited into bank 4,000
06 Sold goods to Manish Traders 2,100
07 Sachin returned goods 600
08 Return to Kushal Traders 280
10 Cash Sales 3,300
14 Purchased from Sunil Traders 5,200
15 Furniture purchased from Tharur 3,200
17 Purchased goods 4,060
20 Return to Sunil Traders 200
22 Return inwards from Sachin 250
26 Paid Salary by cheque 4,000
28 Withdrew cash for office use 1,000
Cash
Sales
Purchase
Cash
Sales
S Return
P Return
Cash
Cash
Cash
Purchase
Journal
Cash
P Return
S Return
Cash Book
Date
Bank
Date
Bank
Receipts
Payments
LF
LF
Balance b/d
01/02/17
Balance b/d
01/02/17
3000
Dr.
Cr.
Cash
Cash
10000
01 Cash in hand Rs. 10,000 and Bank overdraft Rs. 3,000
Cash Book
Date
Bank
Date
Bank
Receipts
Payments
LF
LF
Balance b/d
01/02/17
Balance b/d
01/02/17
3000
Dr.
Cr.
Cash
Cash
10000
04 Deposited into bank 4,000
Cash
04/02/17
4000
Bank
04/02/17
4000
C
C
Cash Book
Date
Bank
Date
Bank
Receipts
Payments
LF
LF
Balance b/d
01/02/17
Balance b/d
01/02/17
3000
Dr.
Cr.
Cash
Cash
10000
Cash
04/02/17
4000
Bank
04/02/17
4000
C
C
10 Cash Sales 3,300
Sales
10/02/17
3300
Cash Book
Date
Bank
Date
Bank
Receipts
Payments
LF
LF
Balance b/d
01/02/17
Balance b/d
01/02/17
3000
Dr.
Cr.
Cash
Cash
10000
Cash
04/02/17
4000
Bank
04/02/17
4000
C
C
Sales
10/02/17
3300
17 Purchased goods 4,060
Purchases
17/02/17
4060
Cash Book
Date
Bank
Date
Bank
Receipts
Payments
LF
LF
Balance b/d
01/02/17
Balance b/d
01/02/17
3000
Dr.
Cr.
Cash
Cash
10000
Cash
04/02/17
4000
Bank
04/02/17
4000
C
C
Sales
10/02/17
3300
Purchases
17/02/17
4060
26 Paid Salary by cheque 4,000
Salary
26/02/17
4000
Cash Book
Date
Bank
Date
Bank
Receipts
Payments
LF
LF
Balance b/d
01/02/17
Balance b/d
01/02/17
3000
Dr.
Cr.
Cash
Cash
10000
Cash
04/02/17
4000
Bank
04/02/17
4000
C
C
Sales
10/02/17
3300
Purchases
17/02/17
4060
Salary
26/02/17
4000
28 Withdrew cash for office use 1,000
Bank
28/02/17
1000
C
Cash
28/02/17
1000
C
Cash Book
Date
Bank
Date
Bank
Receipts
Payments
LF
LF
Balance b/d
01/02/17
Balance b/d
01/02/17
3000
Dr.
Cr.
Cash
Cash
10000
Cash
04/02/17
4000
Bank
04/02/17
4000
C
C
Sales
10/02/17
3300
Purchases
17/02/17
4060
Salary
26/02/17
4000
Bank
28/02/17
1000
C
Cash
28/02/17
1000
C
14300
8060
14300
14300
Balance c/d
28/02/17
6240
Balance b/d
01/03/17
6240
4000
8000
8000
8000
Balance c/d
28/02/17
4000
Balance b/d
01/03/17
4000
Feb 2017 :
01 Goods sold to Sachin 5,000
04 Purchase from Kushal Traders 2,480
06 Sold goods to Manish Traders 2,100
07 Sachin returned goods 600
08 Return to Kushal Traders 280
14 Purchased from Sunil Traders 5,200
15 Furniture purchased from Tharur 3,200
20 Return to Sunil Traders 200
22 Return inwards from Sachin 250
Sales
Purchase
Sales
S Return
P Return
Purchase
Journal
P Return
S Return
Purchases Day Book
Date
Name of Supplier
L.F.
Amout
Invoice No.
04/02/2017
Kushal Traders
2,480
7,680
Total Credit Purchases
04 Purchase from Kushal Traders 2,480
14 Purchased from Sunil Traders 5,200
14/02/2017
5,200
Sunil Traders
Feb 2017 :
01 Goods sold to Sachin 5,000
06 Sold goods to Manish Traders 2,100
07 Sachin returned goods 600
08 Return to Kushal Traders 280
15 Furniture purchased from Tharur 3,200
20 Return to Sunil Traders 200
22 Return inwards from Sachin 250
Sales
Sales
S Return
P Return
Journal
P Return
S Return
Purchase Return Book
Date
Name of Supplier
L.F.
Amout
Debit Note No.
08/02/2017
Kushal Traders
280
480
Total Purchase Returns
08 Return to Kushal Traders 280
20 Return to Sunil Traders 200
20/02/2017
Sunil Traders
200
Feb 2017 :
01 Goods sold to Sachin 5,000
06 Sold goods to Manish Traders 2,100
07 Sachin returned goods 600
15 Furniture purchased from Tharur 3,200
22 Return inwards from Sachin 250
Sales
Sales
S Return
Journal
S Return
Sales Book
Date
Name of Customer
L.F.
Amout
Invoice No.
01/02/2017
Sachin
5000
7100
Total Credit Sales
01 Goods sold to Sachin 5,000
06 Sold goods to Manish Traders 2,100
06/02/2017
Manish Traders
2100
Feb 2017 :
07 Sachin returned goods 600
15 Furniture purchased from Tharur 3,200
22 Return inwards from Sachin 250
S Return
Journal
S Return
Sales Returns Book
Date
Name of Customer
L.F.
Amout
Credit Note No.
07/02/2017
Sachin
600
850
Total Sales Returns
07 Sachin returned goods 600
22 Return inwards from Sachin 250
22/02/2017
Sachin
250
Prepare proper subsidiary books for the month of Feb 2017 :
15 Furniture purchased from Tharur 3,200
Journal
Journal
Date
Particulars
L.F.
Debit Amount
Credit Amount
15/02/2017
Furniture Account
Dr.
3200
To Tharur’s Account
3200
(Credit purchase of Furniture)
15 Furniture purchased from Tharur 3,200
Special Journals
MUJEEB RAHIMAN C
HSST COMMERCE
GHSS PATTIKKAD
MALAPPURAM DT