Page No
11.36:
Question
9:
Record the following transactions in the Purchases Return
Book of Kamla Stores, Delhi for April, 2021:
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2021 |
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April 6 |
Returned
goods to Ramesh Brothers, Delhi purchased for ` 5,000 |
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April 8 |
Returned
goods to Sohan Brothers, Meerut purchased for ` 10,000 |
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April 17 |
Returned
goods to Mahesh Brothers of ` 2,000 |
Answer:
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Books of Kamla
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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April 06 |
Ramesh Brothers, Delhi |
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5,000 |
5,000 |
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April 08 |
Sohan Brothers,
Meerut |
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10,000 |
10,000 |
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April 17 |
Mahesh
Brothers |
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2,000 |
2,000 |
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April
30 |
Purchases Return A/c |
Cr. |
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17,000 |
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Page No 11.37:
Question
10:
Prepare Sales Return Book of Shiv Shankar, Delhi from the
following transactions and post them into Ledger:
|
2021 |
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Feb. 10 |
Rama
Stores, Delhi returned: |
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2
Televisions Sony sold @ ` 20,000 each |
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Feb. 20 |
Sohan Singh & Co. Dehradun returned: |
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3
Washing Machines Videocon sold @ ` 10,000 each |
Answer:
|
Sales Return Book of Shiv
Shankar, Delhi |
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Date |
Particulars |
Credit Note No. |
L.F. |
Details (`) |
Amount (`) |
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2021 |
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Feb.10 |
Rama Stores, Delhi |
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2 Television Sony sold @ ` 20,000 each |
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40,000 |
40,000 |
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Feb.20 |
Sohan Singh
& Co., Dehradun |
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3
Washing Machines Videocon sold @ ` 10,000 each |
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30,000 |
30,000 |
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Feb. 28 |
Sales Return A/c Dr. |
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70,000 |
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Sales Return Account |
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Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
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2021 |
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2021 |
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Jan 31 |
Sundries as per the Purchases Return Book |
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70,000 |
Jan 31 |
By
balance c/d |
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70,000 |
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70,000 |
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70,000 |
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Feb.
1 |
To
Balance B/d |
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70,000 |
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Rama Stores, Delhi |
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Dr. |
Cr. |
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Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
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To
balance c/d |
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40,000 |
2021 Feb
10 |
By
Sales Return A/c |
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40,000 |
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40,000 |
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40,000 |
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By Balance c/d |
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40,000 |
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Sohan Singh & Co., Dehradun |
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Dr. |
Cr. |
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Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
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To
balance c/d |
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30,000 |
2021 Feb
20 |
By
Sales Return A/c |
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30,000 |
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30,000 |
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30,000 |
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By Balance c/d |
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30,000 |
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