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 |
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|||||||||||
Date |
Particulars |
Invoice
No. |
L.F. |
Details ` |
Total ` |
|
||||||
2021 |
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Jan. 01 |
M/s Uma Dutt,
Mumbai |
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1,000 Registers @ ` 80 each |
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|
80,000 |
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||||||
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50
Reams Paper@ ` 250per ream |
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|
12,500 |
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|
||||||
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|
|
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92,500 |
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||||||
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Less: 10% T.D. |
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23,125 |
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||||||
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|
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69,375 |
69,375 |
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Jan.
08 |
BILT,
Delhi |
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100
Reams Ruled Paper @ ` 600 per ream |
|
|
60,000 |
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||||||
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Less: 15% T.D. |
|
|
9,000 |
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||||||
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51,000 |
51,000 |
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Jan.
25 |
Hari
Ram, Delhi |
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|
|
||||||
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1,000
Pens @ ` 10 each |
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|
10,000 |
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|
||||||
|
Less: 15% T.D. |
|
|
1,500 |
|
|
||||||
|
|
|
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8,500 |
8,500 |
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Jan.
31 |
Purchases
A/c Dr. |
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|
|
1,28,875 |
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Sales Book of Rahul, Bengaluru |
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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 |
|||||||
|
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|
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Jan. 12 |
M/s.Gupta Bros., Delhi |
|
|
|
|
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250 Registers @ ` 85 each |
|
|
21,250 |
|
|||||||
|
50 Reams Ruled Paper @ ` 700 per ream |
|
|
35,000 |
|
|||||||
|
|
|
|
56,250 |
|
|||||||
|
Less: 5% Trade Discount |
|
|
(2,813) |
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|||||||
|
|
|
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53,437 |
53,437 |
|||||||
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Jan. 18 |
Ram Saran Das |
|
|
|
|
|||||||
|
20
copies Double Entry Book Keeping @ ` 85
each |
|
|
1,700 |
|
|||||||
|
|
|
|
|
1,700 |
|||||||
Jan.
31 |
Rishi
Kumar, Bengaluru |
|
|
|
|
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|
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 |
|
|
|
|
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1,39,087 |
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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 |
|
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Date |
Particulars |
Debit Note No |
L.F. |
Details (`) |
Amount (`) |
|
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2021 |
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|
|
|
|
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Jan.10 |
Sohan &
Sons, Kolkata |
|
|
|
|
|
||||||||||||||||||
|
10 Rohtas Fan 36” @ 1,250 each |
|
|
12,500 |
|
|
||||||||||||||||||
|
Less: 10% Trade Discount |
|
|
(1,250) |
|
|
||||||||||||||||||
|
|
|
|
11,250 |
11,250 |
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Jan.25 |
Ram & Co. |
|
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|
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|
25
Tubelights @ ` 200 each |
|
|
5,000 |
5,000 |
|
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Jan. 31 |
Purchases Return A/c |
|
|
|
|
16,250 |
|
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Purchases Return Account |
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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 |
|
|