Purchase, Sales & Return Books + Journal Proper | Special Purpose Books II | Class 11 CBSE

📘 Learn Special Purpose Books – II (Other Books) – Purchase, Sales, Returns & Journal Proper explained! Perfect for CBSE Class 11 Accountancy students.

In this video, we cover Special Purpose Books – II (Other Books) as per the Class 11 CBSE Accountancy syllabus. These books are part of the sub-division of the Journal, used to record transactions of a specific nature systematically.

👉 Topics Covered in this video:
Sub-division of Journal
Purchase Book – Records credit purchases of goods
Sales Book – Records credit sales of goods
Purchase Return Book (Returns Outward Book) – Records goods returned to suppliers
Sales Return Book (Returns Inward Book) – Records goods returned by customers
Journal Proper – Records transactions not covered in other subsidiary books
Mechanics of Posting of Subsidiary Books / Special Journals

This lesson will help you:
✔ Understand the need for sub-division of Journal
✔ Learn the formats and uses of different Special Purpose Books
✔ Differentiate between Purchase, Sales, and Return Books
✔ Apply Journal Proper for adjustments & unusual transactions
✔ Master the posting of subsidiary books into Ledger
✔ Prepare effectively for CBSE Class 11 Accountancy exams

✨ Perfect for Class 11 Commerce students aiming to strengthen their base in accounting.

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