Question
11:
Enter the following transactions in the Sales Return Book of Raj Computers, Delhi:
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2022 |
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July 1 |
Sohan & Sons returned 2 Laptops HP sold @ ` 40,000 each |
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July 2 |
Ramesh
& Sons, Noida returned 2 'Ricoh' printers sold @ ` 10,000 each |
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July 25 |
Dinesh,
Chandigarh returned 10 HP Desktops sold @ ` 20,000 |
|
July 26 |
Computer
Mouse returned by Ravi, Delhi sold to him for cash ` 2,000 |
Write
up the Ledger Accounts.
Answer:
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Sales Return Book of Raj
Computers, Delhi |
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Date |
Particulars |
Credit Note No |
L.F. |
Details (`) |
(`) |
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2022 |
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July 01 |
Sohan &
Sons, Delhi |
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2
Laptops HP sold @ ` 40,000 each |
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80,000 |
80,000 |
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July 02 |
Ramesh & Sons, Noida |
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2
Ricoh Printers sold @ ` 10,000
each |
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20,000 |
20,000 |
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July 25 |
Dinesh, Chandigarh |
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10
HP Desktop sold @ ` 20,000 each |
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2,00,000 |
2,00,000 |
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July 31 |
Sales
Return A/c |
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3,00,000 |
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Sales Return A/c |
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Dr. |
Cr. |
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Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
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2022 |
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July 1 |
To Sohan & Sons, Delhi A/c |
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80,000 |
2022 July
31 |
By
balance C/d |
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3,00,000 |
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July 2 |
To Ramesh & Sons, Noida A/c |
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20,000 |
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July 25 |
To Dinesh, Chandigarh A/c |
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2,00,000 |
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3,00,000 |
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3,00,000 |
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Question
12:
Prepare Returns Inward and Return Outward Books of Manoj, Mumbai from the following transactions and post them into Ledger Accounts:
|
2022 |
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March 1 |
Mathur Bros., New Delhi, returned: |
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5
pairs of Shoes for being defective @ ` 2,000 per pair |
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Less: Trade Discount
10% |
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March 5 |
Returned
to Kanpur Leather Private Ltd., Kanpur: |
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100
pairs of Chappals being not up to the approved
sample. They were purchased @ ` 300 per pair |
|
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Less: Trade Discount
15% |
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March 12 |
Baluja Shoes Co., Mumbai, returned 12 pairs of ladies chappals sold to them @ ` 4,000 per pair |
|
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Less: Trade Discount
10% |
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March 20 |
Returned
to Bata Shoes Pvt Ltd., Mumbai: |
|
|
100
pairs B.S.C Canvas Shoes @ ` 500 per pair |
|
|
Less: Trade Discount
15% |
Answer:
|
Returns Inward Book |
|||||
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Date |
Particulars |
Credit Note No |
L.F. |
Details (`) |
(`) |
|
2022 |
|
|
|
|
|
|
March 01 |
Mathur Bros.,
New Delhi |
|
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|
|
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5 pairs of Shoes @ ` 2,000 per pair |
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10,000 |
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Less: 10% Trade Discount |
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(1,000) |
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9,000 |
9,000 |
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March 12 |
Baluja Shoes Co., Delhi |
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12 pairs of Ladies Chappals
@ ` 4,000 per pair |
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48,000 |
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Less: 10% Trade Discount |
|
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(4,800) |
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|
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43,200 |
43,200 |
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March 31 |
Returns
Inward Book A/c |
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52,200 |
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Returns Outward Book |
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Date |
Particulars |
Debit Note No |
L.F. |
Details (`) |
Cost (`) |
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|
2022 |
|
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March 05 |
Kanpur Leather Private Ltd., Kanpur |
|
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|
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100 pairs of Chappals @ ` 300
per pair |
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30,000 |
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|
|
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Less: 15% Trade Discount |
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(4,500) |
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25,500 |
25,500 |
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March 20 |
Bata Shoes Pvt. Ltd., Mumbai |
|
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|
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|
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100 pairs B.S.C Canvas Shoes @ ` 500 per pair |
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50,000 |
|
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Less: 15% Trade Discount |
|
|
(7,500) |
|
|
|
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42,500 |
42,500 |
|
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March 31 |
Return Outward A/c |
Cr. |
|
|
|
68,000 |
|
|
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Class : 11th | Ts Grewal solution 2022-2023
Chapter 11: Special Purpose Books II-Other Books
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