11th | Ts grewal 2021-2022 | Question 7 And 8 | ch: 11 Special Purpose Books II - Other Books

Page No 11.36:

Question 7:

Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru:

2021
Jan. 1	Bought from M/s. Uma Datt, Mumbai:
	1,000 Registers @ ` 80 each
	50 Reams Paper @ ` 250 per ream
	Less: Trade Discount 25%
Jan. 2	Sold to Shri Dayal, Bengaluru:
	250 Registers @ ` 85 each
	5 Reams paper @ ` 300 per ream
Jan. 8	Bought from BILT, Delhi:
	100 Reams Ruled Paper @ ` 600 per ream
	Less: Trade Discount 15%
Jan. 12	Sold to Gupta Bros., Delhi:
	250 Registers @ ` 85 each
	50 Reams Ruled Paper @ 700 per ream
	Less: Trade Discount 5%, charged IGST @ 5%
Jan. 18	Sold to Ram Saran Das:
	20 copies Double Entry Book Keeping @ ` 85 each
Jan. 25	Bought from Hari Ram, Delhi:
	1,000 pens @ ` 10 each
	Less: Trade Discount 15%
Jan. 31	Sold to Rishi Kumar, Bengaluru:
	300 Registers @ ` 90 each
	50 Reams Ruled Paper @ ` 700 per ream
	20 Reams Paper @ ` 300 per ream
	Less: Trade Discount 10%

Answer:

Purchases Book of Rahul, Bengaluru
Date		Particulars		Invoice No.		L.F.	Details `			Total `
2021
Jan. 01		M/s Uma Dutt, Mumbai
		1,000 Registers @ ` 80 each					80,000
		50 Reams Paper@ ` 250per ream					12,500
							92,500
		Less: 10% T.D.					23,125
							69,375			69,375
Jan. 08		BILT, Delhi
		100 Reams Ruled Paper @ ` 600 per ream					60,000
		Less: 15% T.D.					9,000
							51,000			51,000
Jan. 25		Hari Ram, Delhi
		1,000 Pens @ ` 10 each					10,000
		Less: 15% T.D.					1,500
							8,500			8,500
Jan. 31		Purchases A/c      Dr.								1,28,875
Sales Book of Rahul, Bengaluru
Date		Particulars		Invoice No.			L.F.	Details (`)		Amount (`)
2021
Jan. 02		Shri Dayal, Bengalur
		250 Registers @ ` 85 each						21,250
		5 Reams Paper @ ` 300 per ream						1,500
								22,750		22,750
Jan. 12		M/s.Gupta Bros., Delhi
		250 Registers @ ` 85 each						21,250
		50 Reams Ruled Paper @ ` 700 per ream						35,000
								56,250
		Less: 5% Trade Discount						(2,813)
								53,437		53,437
Jan. 18		Ram Saran Das
		20 copies Double Entry Book Keeping @ ` 85 each						1,700
										1,700
Jan. 31		Rishi Kumar, Bengaluru
		300 Registers @ ` 90 each						27,000
		50 Reams Ruled Paper @ ` 700 per ream						35,000
		20 Reams Paper @ ` 300 per ream						6,000
								68,000
		Less: 10% Trade Discount						6,800
								61,200		61,200
Jan. 31										1,39,087

Page No 11.36:

Question 8:

Prepare Purchases Return Book of Aruna Stores, Kolkata from the following transactions and post them into Ledger

2021
Jan. 10	Returned to Sohan & Sons, Kolkata:
	10 Rohtas fans 36'' @ ` 1,250 each
	Trade Discount 10%
Jan. 25	Returned to Ram & Co., Delhi:
	25 Tube lights @ ` 200 each

Answer:

Books of Aruna Stores Purchases Return Book

Date

Particulars

Debit Note No

L.F.

Details (`)

Amount (`)

2021

Jan.10

Sohan & Sons, Kolkata

10 Rohtas Fan 36” @ 1,250 each

12,500

Less: 10% Trade Discount

(1,250)

11,250

11,250

Jan.25

Ram & Co.

25 Tubelights @ ` 200 each

5,000

5,000

Jan. 31

Purchases Return A/c

16,250

Purchases Return Account

Date

Particulars

J.F.

Amount (`)

Date

Particulars

J.F.

Amount (`)

2021

2021

Jan 31

To Balance c/d

16,250

Jan 31

Sundries as per the Purchases Return Book

16,250

16,250

16,250

Feb. 1

By balance b/d

16,250

M/s. Sohan Lal & Brothers, Kolkata

Dr.

Cr.

Date

Particulars

J.F.

Amount (`)

Date

Particulars

J.F.

Amount (`)

2021

Jan 31

To Balance c/d

11,250

2021 Jan 10

By purchases A/c

11,250

11,250

11,250

Feb. 1

By balance b/d

11,250

 

Ram & Co.
Dr.					Cr.
Date	Particulars	J.F.	Amount (`)	Date		Particulars	J.F.	Amount (`)
2021
Jan 31	To Balance c/d		5,000	2021 Jan 25		By purchases A/c		5,000
			5,000					5,000
				Feb. 1		By balance b/d		5,000

 

 

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