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Accountancy · Class 11 Commerce

Ch 6Subsidiary Books – I — Class 11 Accountancy, concept-first.

In a business that carries out only a handful of transactions in a period, every transaction can conveniently be recorded, one by one, in a single Journal. But once the volume of transactions grows — hundreds of credit purchases, credit sales, returns, and cash dealings every month — routing every single one of them th…

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Concepts

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Key concepts

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Purchases Book

The Purchases Book is the subsidiary book that records every credit purchase of goods (items the business trades in, or raw materials for a manufacturer) at its net, post-trade-discount invoice value, using the supplier'…

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Chapter contents

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1

Need for Subsidiary Books

In a business that carries out only a handful of transactions in a period, every transaction can conveniently be recorded, one by one, in a single Journal.

2

Purchases Book

The Purchases Book records only credit purchases of goods — goods that the business normally deals in (trades in) or, for a manufacturer, raw materials meant for further processing.

3

Purchases Return Book (Returns Outward Book)

When goods purchased on credit are returned to the supplier — because they are defective, not as ordered, or supplied in excess — the return is recorded in the Purchases Return Book (also called the R…

4

Sales Book

The Sales Book records only credit sales of goods dealt in by the business — never a cash sale (Cash Book) and never the credit sale of a fixed asset the business no longer needs (Journal Proper), sin…

5

Sales Return Book (Returns Inward Book)

Goods sold on credit that are returned by a customer — for being defective, wrong, or excess — are recorded in the Sales Return Book (also called the Returns Inward Book).

6

Journal Proper

However many special subsidiary books a business maintains, some transactions will always be left over — ones that genuinely don't belong to any of them.

Sample & Board Papers

Sample papers and previous-year board questions for this subject.

+Show 18 questions18 questions
  1. Q1Sales return book is used to record : (a) Returns of assets by the customer for which cash is not paid immediately. (b) Returns of goods by…Preview
  2. Q2Purchases book is used to record : (a) all credit purchases of goods (b) all purchases of goods (c) all purchases of assets (d) all credit p…Preview
  3. Q3Record the following transactions in the sales book of M/s. Mohan & Co., 2017 Aug 1 : Sold goods to Senthil as per invoice no. 68 for ₹ 23,0…Preview
  4. Q4(a) From the following information, prepare purchase day book and purchases returns book for the month of June 2017. 2017 June 1 Purchased f…Preview
  5. Q5Sales book is used to record : (a) all credit sales of goods (b) all sales of goods (c) all sales of assets and goods (d) all credit sales o…Preview
  6. Q6What is Journal Proper ?Preview
  7. Q7(a) Prepare Purchase book and Sales book in the books of Santhosh Textiles Ltd., from the following transactions given for April 2017. | Dat…Preview
  8. Q8The source document or voucher used for recording entries in Sales Book is : (a) Invoice (b) Debit note (c) Cash receipt (d) Credit notePreview
  9. Q9From the following transactions write up the Sales Day Book of M/s. Ram and Co., a Stationery Merchant. 2017 Jan. 1 Sold to Anbu & Co., on c…Preview
  10. Q10(a) From the following information prepare the necessary subsidiary books for Nalanda Book stores. 2017 Dec. 1 Bought from M/s. Umadevi on c…Preview
  11. Q11Purchases book is used to record : (a) All credit purchases of goods (b) All purchases of goods (c) All purchases of Assets (d) All credit p…Preview
  12. Q12Which of the following statements is not true ? (a) Trade discount is recorded in the books of accounts (b) Cash discount is recorded in the…Preview
  13. Q13Ramnath carried forward the following items. Make the opening entry in Journal proper as on 1st January 2022. Cash ₹ 30,000, Stock ₹ 15,000…Preview
  14. Q14Prepare Purchase book in the books of Santhosh Textiles Limited from the following transactions given for April 2022. 2022 April 1 Purchased…Preview
  15. Q15(a) From the following information, prepare Purchase day book and Purchases Returns book for the month of June, 2017 and post them into ledg…Preview
  16. Q16Purchases of fixed assets on credit basis is recorded in (a) Purchases book (b) Sales book (c) Purchases returns book (d) Journal properPreview
  17. Q17Mention four types of subsidiary booksPreview
  18. Q18From the following transactions write up the Sales day book of M/s. Ram & Co., a stationery merchant. 2017 Jan. 1 Sold to Anand Co. on credi…Preview

More questions

+Show 10 questions10 questions
  1. Q1From the following transactions of Kavya Traders for March 2026, prepare the Purchases Book, and state the amount to be posted to the debit…Free
  2. Q2From the following transactions of Kavya Traders for April 2026, prepare the Sales Book, and state the amount to be posted to the credit of…Free
  3. Q3From the following, prepare the Purchases Return Book of Kavya Traders and state the amount to be posted to the credit of the Purchases Retu…Free
  4. Q4From the following, prepare the Sales Return Book of Kavya Traders and state the amount to be posted to the debit of the Sales Return Accoun…Preview
  5. Q5Journalise the following transactions of Kavya Traders in the Journal Proper, giving a brief reason in each case why the transaction cannot…Preview
  6. Q6Distinguish between Trade Discount and Cash Discount, and state how each is treated in the books of account.Preview
  7. Q7Kavya Traders had purchased goods from Geetha Traders for a list price of ₹2,000, subject to a trade discount of 10%. Later, the entire quan…Preview
  8. Q8Journalise the following in the Journal Proper of Kavya Traders: Goods costing ₹3,000 were given away as charity to a local school.Preview
  9. Q9State, with a brief reason, the book in which each of the following transactions of Kavya Traders would first be recorded: (i) Sold goods to…Preview
  10. Q10Prepare the account of Ramesh & Co. in the ledger of Kavya Traders for the month, given: Purchased goods from Ramesh & Co. on credit, ₹9,000…Preview