CBSE Class 11 Accountancy Preparation Of Ledger TB And BRS Notes

Download CBSE Class 11 Accountancy Preparation Of Ledger TB And BRS Notes in PDF format. All Revision notes for Class 11 Accountancy have been designed as per the latest syllabus and updated chapters given in your textbook for Accountancy in Class 11. Our teachers have designed these concept notes for the benefit of Class 11 students. You should use these chapter wise notes for revision on daily basis. These study notes can also be used for learning each chapter and its important and difficult topics or revision just before your exams to help you get better scores in upcoming examinations, You can also use Printable notes for Class 11 Accountancy for faster revision of difficult topics and get higher rank. After reading these notes also refer to MCQ questions for Class 11 Accountancy given on studiestoday

Revision Notes for Class 11 Accountancy Preparation Of Ledger TB And BRS

Class 11 Accountancy students should refer to the following concepts and notes for Preparation Of Ledger TB And BRS in Class 11. These exam notes for Class 11 Accountancy will be very useful for upcoming class tests and examinations and help you to score good marks

Preparation Of Ledger TB And BRS Notes Class 11 Accountancy

CBSE Class XI Accountancy - Preparation Of Ledger, TB & BRS Learning the important concepts is very important for every student to get better marks in examinations. The concepts should be clear which will help in faster learning. The attached concepts made as per NCERT and CBSE pattern will help the student to understand the chapter and score better marks in the examinations. 

PREPARATION OF LEDGER, TRIAL BALANCE AND

BANK RECONCILIATION STATEMENT 

 class_11_Accountancy_concept_8

 Questions

“Ledger is a book which contains all accounts of the business enterprise whether Personal, Real or Nominal.”

INTRODUCTION

After recording the business transaction in the Journal or special purpose Subsidiary Books, the next step is to transfer the entries to the respective accounts in the Ledger. Ledger is a book where all the transactions related to a particular account are collected at one place.

LEDGER

Definition: The Ledger is the main or principal book of accounts in which all the business transactions would ultimately find their place under various accounts in a duly classified form. According to L.C. Cropper,” The book which contains a classified and permanent record of all the transactions of a business is called the ledger.”

class_11_Accountancy_concept_7

By this classification / collective effect we are able to know the following –

♦ How much amount is due from each customer and how much amount the firm has to pay to each supplier/ creditor.

 The amount of Purchases and Sales during a particular period.

 Amount paid or received on account of various items.

 Ultimate position of Assets and Capital. Downloaded from  

class_11_Accountancy_concept_9

♦ Each ledger account is divided into two equal parts.

                  Left Hand Side--Debit side (Dr)

                 Right Hand Side-- Credit side (Cr)

POSTING IN THE LEDGER

This will be dealt separately from Journal Entries and each Subsidiary Book.

Case I – Posting from Journal Entries.

 If an account is debited in the journal entry, the posting in the ledger should be made on the debit side of that particular account. In the particular column the name of the other account (which has been credited in the Journal entry) should be written for reference. 

 For the A/c credited in the Journal entry, the posting in the ledger should be made on the credit side of that particular A/c. In the particulars column, the name of the other account that has been debited (in the Journal entry) is written for reference. 

Please click the link below to download pdf file for CBSE Class XI Accountancy - Preparation Of Ledger, TB & BRS.

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CBSE Class 11 Accountancy Preparation Of Ledger TB And BRS Notes

We hope you liked the above notes for topic Preparation Of Ledger TB And BRS which has been designed as per the latest syllabus for Class 11 Accountancy released by CBSE. Students of Class 11 should download and practice the above notes for Class 11 Accountancy regularly. All revision notes have been designed for Accountancy by referring to the most important topics which the students should learn to get better marks in examinations. Studiestoday is the best website for Class 11 students to download all latest study material.

Notes for Accountancy CBSE Class 11 Preparation Of Ledger TB And BRS

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Preparation Of Ledger TB And BRS Notes for Accountancy CBSE Class 11

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Preparation Of Ledger TB And BRS CBSE Class 11 Accountancy Notes

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Notes for CBSE Accountancy Class 11 Preparation Of Ledger TB And BRS

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