Recording of Transactions - II
In the NCERT Financial Accounting textbook for Class 11, this topic moves from journal to ledger and the books that handle heavy routine work. You learn the format of ledger accounts, the mechanics of posting with folio numbers, and the balancing of personal, real and nominal accounts at period end. The lesson introduces the cash book with its single, double and triple column forms, the petty cash book with the imprest system, and the purchases, sales and returns books, explaining how each total feeds the trial balance without losing detail.
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