11th | Ts grewal 2021-2022 | Question 9 And 10 | ch: 11 Special Purpose Books II - Other Books

Page No 11.36:


Question 9:

Record the following transactions in the Purchases Return Book of Kamla Stores, Delhi for April, 2021:

2021

 

April 6

Returned goods to Ramesh Brothers, Delhi purchased for ` 5,000

April 8

Returned goods to Sohan Brothers, Meerut purchased for ` 10,000

April 17

Returned goods to Mahesh Brothers of ` 2,000

Answer:

Books of Kamla Stores

Purchases Return Book

 

Date

Particulars

Debit

Note No

L.F.

Details

(`)

Amount
(
`)

2021

 

 

 

 

 

April 06

Ramesh Brothers, Delhi

 

 

5,000

5,000

 

 

 

 

 

 

April 08

Sohan Brothers, Meerut

 

 

10,000

10,000

 

 

 

 

 

 

April 17

Mahesh Brothers

 

 

2,000

2,000

April 30

Purchases Return A/c

 Cr.

 

 

 

17,000

 

 

 

 

 

 


Page No 11.37:


Question 10:

Prepare Sales Return Book of Shiv Shankar, Delhi from the following transactions and post them into Ledger:

2021

 

Feb. 10

 Rama Stores, Delhi returned:

 

 2 Televisions Sony sold @ ` 20,000 each

Feb. 20

 Sohan Singh & Co. Dehradun returned:

 

 3 Washing Machines Videocon sold @ ` 10,000 each

Answer:

 

Sales Return Book of Shiv Shankar, Delhi

 

Date

Particulars

Credit Note No.

L.F.

Details

(`)

Amount

(`)

 

2021

 

 

 

 

 

 

Feb.10

Rama Stores, Delhi

 

 

 

 

 

 

2 Television Sony sold @ ` 20,000 each

 

 

40,000

40,000

 

Feb.20

Sohan Singh & Co., Dehradun

 

 

 

 

 

 

3 Washing Machines Videocon sold @ ` 10,000 each

 

 

30,000

30,000

 

Feb. 28

 Sales Return A/c       Dr.

 

 

 

 

70,000

 

 

 

 

 

 

 

 

 

Sales Return Account

 

 

Date

Particulars

J.F.

Amount (`)

Date

Particulars

J.F.

Amount (`)

 

2021

 

 

 

2021

 

 

 

 

Jan 31

Sundries as per the Purchases Return Book

 

70,000

Jan 31

By balance c/d

 

70,000

 

 

 

 

70,000

 

 

 

70,000

 

 Feb. 1

To Balance B/d 

 

70,000

 

 

 

 

Rama Stores, Delhi

 

Dr.

Cr.

 

Date

Particulars

J.F.

Amount (`)

Date

Particulars

J.F.

Amount (`)

 

 

 

 

 

 

 

 

 

 

To balance c/d

 

40,000

 2021

Feb 10

 By Sales Return A/c

 

40,000

 

 

 

 

40,000

 

 

 

40,000

 

 

 

 

 

 

 By Balance c/d

 

40,000

 

 

Sohan Singh & Co., Dehradun

 

Dr.

Cr.

 

Date

Particulars

J.F.

Amount (`)

Date

Particulars

J.F.

Amount (`)

 

 

 

 

 

 

 

 

 

 

To balance c/d

 

30,000

 2021

Feb 20

 By Sales Return A/c

 

30,000

 

 

 

 

30,000

 

 

 

30,000

 

 

 

 

 

 

 By Balance c/d

 

30,000