Double
Entry Book Keeping
Ts Grewal 2021 | Accountancy
Chapter
11 - Special Purpose Books II - Other Books
Page No
11.34:
Question
1:
Record the following transactions in the Purchases Book of Krishna General Stores, Delhi:
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2021 |
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May 1 |
Bought
from M/s. Chunni Lal Mam Raj, Delhi: |
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100
bags of ITC Wheat Atta @ ` 530 per bag |
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50
bags of Rice Basmati @ ` 500 per bag |
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Less: Trade Discount
@ 10% |
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May 3 |
Bought
from M/s. Kanodia Oil Mills, Delhi: |
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40
tins Oil @ ` 1,500 per tin |
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20
tins Banaspati Oil @ ` 900 per tin |
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Less: Trade Discount
@ 5% |
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May 4 |
Purchased
from M/s. Gupta Bros., Hapur: |
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25
bags gram @ ` 480 per bag |
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40
bags oats @ ` 25 per bag |
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Less: Trade Discount
@ 5% |
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Answer:
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Date |
Particulars |
Invoice
No. |
L.F. |
Details |
Total |
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2021 |
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May 01 |
M/s Chunni
Lal Mam Raj, Delhi |
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100 bags of ITC Wheat Atta
@ ` 530 per bag |
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53,000 |
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50
bags of Rice Basmati @ ` 500 per bag |
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25,000 |
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78,000 |
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Less: 10% T.D. |
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7,800 |
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70,200 |
70,200 |
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May
03 |
M/s
Kanodia Oil Mills, Delhi |
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40
tins Oil @ ` 1,500 per tin |
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60,000 |
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20
tins Banaspati Oil @ ` 900 per tin |
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18,000 |
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78,000 |
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Less: 5% T.D. |
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3,900 |
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74,100 |
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74,100 |
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May
03 |
M/s
Gupta Bros., Hapur |
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25
bags gram @ ` 480 per bag |
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12,000 |
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40
bags Oats @ ` 25 per bag |
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1,000 |
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13,000 |
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Less: 5% T.D. |
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650 |
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12,350 |
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12,350 |
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1,56,650 |
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Page No
11.34:
Question
2:
Verma
Bros. carry on business as wholesale cloth dealer. From the following, write up
their Purchases Book for January, 2021:
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Jan. 3 |
Purchased
from M/s. Birla Mills, Kolkata: |
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100
pieces long cloth @ ` 800 each |
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50
pieces shirting @ ` 500 each |
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Jan. 8 |
Purchased
for cash from M/s. Ambika Mills, Ahmedabad: |
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50
pieces muslin @ ` 1,000 each |
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Jan. 15 |
Purchased
from M/s. Arvind Mills, Ahmedabad: |
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20
pieces coating @ ` 2,000 each |
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10
pieces shirting @ ` 500 each |
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Jan. 20 |
Purchased
from M/s. Bharat Computer Ltd. Kolkata: |
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5
printer @ ` 4,400 each |
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Show the posting from Purchases Book to Ledger accounts also.
Answer:
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Date |
Particulars |
Invoice
No. |
L.F. |
Details |
Total |
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2021 |
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Jan 03 |
M/s Birla Mills, Kolkata |
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100 pieces long cloth @ ` 800 each |
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80,000 |
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50
pieces shirting @ ` 500 each |
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25,000 |
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1,05,000 |
1,05,000 |
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Jan
15 |
M/s
Arvind Mills, Ahmedabad |
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20
pieces coating @ `2,000 each |
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40,000 |
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10
pieces shirting @ `500 each |
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5,000 |
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45,000 |
45,000 |
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Jan
31 |
Purchases
A/c Dr. |
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1,50,000 |
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