11th | Ts grewal 2021-2022 | Question 5 And 6 | ch: 11 Special Purpose Books II - Other Books

Page No 11.35:

Question 5:

From the following particulars, prepare a Sales Book of M/s. Gyan Prasad & Bros., Delhi, dealers of stationery and post into Ledger Accounts:

2020
July 1	Sold to M/s. Stationery Mart, Delhi:
	10 reams white paper @ ` 300 per ream
July 2	Sold to M/s. Puran Chand & Co., Chandigarh:
	6 dozen pens @ ` 200 per dozen
July 10	Sold old newspaper for ` 62
July 25	Sold on credit to M/s. Rahim & Co., Varanasi:
	10 Drawing Boards @ ` 500 per piece
July 30	Sold to M/s. Kay Cee & Co., Delhi:
	4 Portable Study Tables @ ` 5,000 per table

 

Answer:

Date	Particulars	Invoice No.	L.F.	Details (`)	Amount (`)
2020
July 01	M/s Stationery Mart, Delhi
	10 reams white paper @ `300 per ream			3,000
				3,000	3,000
July 02	M/s Puran Chand & Company,  Chandigarh
	6 dozens of pens @ `200 per dozen			1,200
				1,200	1,200
July 25	M/s Rahim & Co.,Varanasi
	10 Drawing Boards @ `500 per piece			5,000
				5,000	5,000
July 30	M/s Kay Cee & Co., Delhi
	4 Portable Study Tables @ `5,000 per table			20,000
				20,000	20,000
July 31	Sales A/c                      Cr.				29,200

   

Sales Account
Dr.					Cr.
Date	Particulars	J.F.	Amount (`)	Date		Particulars	J.F.	Amount (`)
2020				2020
July 31	To Balance c/d		29,200	July 31		Sundries of Sales as per Sales Book for the month of July		29,200
			29,200					29,200
				August 1		By Balance b/d		29,200

 

M/s Stationery Mart, Delhi
Dr.				Cr.
Date	Particulars	J.F.	Amount (`)		Date	Particulars	J.F.	Amount (`)
2020					2020
July 01	To Sales		3,000		July 31	By Balance c/d		3,000
			3,000					3,000
August 1	To  Balance b/d		3,000

   

M/s Puran Chand & Co., Chandigarh
Dr.				Cr.
Date	Particulars	J.F.	Amount (`)	Date	Particulars	J.F.	Amount (`)
2020				2020
July 02	Sales		1,200	July 31	By Balance c/d		1,200
			1,200				1,200
August 1	To  Balance b/d		1,200

 

M/s Rahim & Co., Varanasi
Dr.					Cr.
Date	Particulars	J.F.	Amount (`)	Date		Particulars	J.F.	Amount (`)
2018				2020
July 20	Sales		5,000	July 31		By Balance c/d		5,000
			5,000					5,000
August 1	To  Balance b/d		5,000

     

M/s Kay Cee & Co., Delhi
Dr.				Cr.
Date	Particulars	J.F.	Amount (`)	Date	Particulars	J.F.	Amount (`)
2018				2020
July 30	Sales		20,000	July 31	By Balance c/d		20,000
			20,000				20,000
August 1	To  Balance b/d		20,000

           

Page No 11.35:

Question 6:

From the following particulars, prepare Sales Book of Raj & Co., Kolkata who deals in furniture:

2021
Jan. 5	Sold to Hari & Co., Kolkata:
	10 Tables @ ` 1,100 each
	20 Chairs @ ` 1,000 each
Jan. 10	Sold to M/s. Sharma & Co., Delhi:
	5 Almirahs @ ` 5,000 each
	5 Stools @ ` 1,000 each
Jan. 20	Sold old printer for ` 600 to Raja & Co., Kolkata
Jan. 25	Sold to M/s. Sohan Lal & Bros., Kolkata:
	5 Tables @ ` 2,500 each
	1 Revolving Chair @ ` 5,000

Show the Posting from Sales Book to Ledger Accounts.

Answer:

Sales Book
Date	Particulars		Invoice No.	L.F.	Details (`)	Amount (`)
2021
Jan.05	Hari & Co., Kolkata
	20 Chairs@ ` 1,000 per chair				20,000
	10 Tables @ ` 1,100 per table				11,000
					31,000	31,000
Jan.10	M/s. Sharma & Co., Delhi
	5 Almirahas @ ` 5,000 each				25,000
	5 Stools @ ` 1,000 each				5,000
					30,000	30,000
Jan. 25	M/s. Sohan Lal & Brothers, Kolkata
	5 Tables @ ` 2,500 each				12,500
	1 Revolving Chair @ ` 5,000 each				5,000
					17,500	17,500
Jan 31	Sales A/c	Cr.				78,500

 

Sales Account
Date	Particulars	J.F.	Amount (`)	Date	Particulars	J.F.	Amount (`)
2021				2021
Jan 31	To Balance c/d		78,500	Jan 31	Sundries as per the Sales Book		78,500
			78,500				78,500
				Feb. 1	By Balance b/d		78,500

 

 

Hari & Co., Kolkata
Dr.					Cr.
Date	Particulars	J.F.	Amount (`)	Date	Particulars	J.F.	Amount (`)
2021
Jan 05	To Sales A/c		31,000	Jan 31	By balance c/d		31,000
			31,000				31,000
Feb. 1	To Balance b/d		31,000

 

 

M/s. Sharma & Co. , Delhi
Dr.					Cr.
Date	Particulars	J.F.	Amount (`)	Date	Particulars	J.F.	Amount (`)
2021
Jan 10	Sales		31,000	Jan 31	By balance c/d		31,000
			31,000				31,000
Feb. 1	To Balance b/d		31,000

 

 

M/s. Sohan Lal & Brothers, Kolkata
Dr.					Cr.
Date	Particulars	J.F.	Amount (`)	Date		Particulars	J.F.	Amount (`)
2021
Jan 25	Sales		17,500	Jan 31		By balance c/d		17,500
			17,500					17,500
Feb. 1	To Balance b/d		17,500

 

 

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