Subsidiary Books Problems and Solutions Class 11 | Subsidiary Book Solution

Subsidiary books play an important role in maintaining systematic and efficient accounting records.

The following practical problems involve preparation of subsidiary books like Cash Book, Analytical Petty Cash Book, Purchase Book, Sales Book, Purchase Return Book, Sales Return Book and others.


Cash Book Preparation:

Analytical Petty Cash Book:

Subsidiary Book Posting to Ledger:

Transaction Entry in Subsidiary Books:

Subsidiary Book Entry for Traders:

By- Edaccountancy

By- Edaccountancy


The given set of practical problems focuses on the application of helpful books in accounting, especially targeting class 11 students. Subsidiary books are special journals that help organize and classify transactions efficiently. The problems involve various types of subsidiary books, such as Cash Book, Analytical Petty Cash Book, Purchase Book, Sales Book, Purchase Returns Book, Sales Returns Book and Journal Proper.

Preparing Cash Book: Two problems involve preparing a two-column cash book for specific time periods, which require the application of basic accounting principles.

Analytical Petty Cash Book:

A problem guides the preparation of an analytical petty cash book for a business keeping in mind the imprest system and the information provided.

Columnist Petty Cash Book:

Another problem focuses on creating a columnar petty cash book using the imprest system for a different business, demonstrating diversity in application.

Subsidiary Book Posting in Ledger:

Students are tasked with posting transactions from subsidiary books to the ledger for a specified month, emphasising the integration of subsidiary books with the general ledger.

Transaction Entry in Subsidiary Books:

Many problems involve recording transactions in various subsidiary books for different businesses, such as Purchase Book, Sales Book, Purchase Return Book, Sales Return Book and Journal Proper.

Helpful Book Entry for Traders:

The set concludes with problems requiring the entry of transactions into the subsidiary books of specific traders, offering practical application of subsidiary books in real-world scenarios.

Overall, the purpose of these practical problems is to enhance students' understanding of supporting books, their preparation, and their role in maintaining accurate and systematic accounting records. Problems cover a variety of scenarios, allowing students to apply accounting concepts to a variety of business situations.


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