11th | Ts grewal 2022-2023 | Question No. 3 and 4 | chapter:11 Special Purpose Book

From the following transactions of Kamal, prepare Purchases Book and post into Ledger:

2022
April 1	Purchased from Videocon India Ltd., Kolkata;
	30 Colour T.Vs @ ` 15,000 each, less Trade Discount @ 10% Freight charges ` 2,000.
April 15	Purchased from Sony India Ltd., Guwahati:
	10 colour T.Vs @ ` 20,000 each less Trade Discount @ 10%
April 20	Purchased from Music India Ltd., Delhi:
	10 music systems @ ` 10,000 each less Trade Discount @ 15%
April 30	Purchased from Videocon India Ltd., Kolkata:
	5 washing machines @ ` 15,000 each less Trade Discount @ 20%, Freight charges ` 1,000.

Purchases Account
Dr.				Cr.
Date	Particulars	J.F.	(`)		Date	Particulars	J.F.	(`)
2022						By balance c/d		7,30,000
April 30	Sundries of Purchases as per
	Purchases Book for the month of April		7,30,000

Prepare Sales Book from the following transactions of Mohan Traders dealing in furniture. Open the Ledger Accounts also:

2022
April 1	Sold to M/s. Gupta Furniture House, Delhi:
	100 Chairs @ ` 1,500 per chair
	40 Tables @ ` 2,000 per table
	Less: Trade Discount @ 5%

April 10	Sold to M/s. Ajit Singh & Sons, Kolkata:
	150 Desks @ ` 1,000 per desk
	160 Chairs @ ` 1,500 per chair
	Less: Trade Discount @ 5%

April 15	Sold to M/s. Ideal Furniture House, Darjeeling:
	10 Sofa sets @ ` 75,000 each
	5 Almirahs @ ` 3,000 each
	25 Office Tables @ ` 4,000 each
	Less: Trade Discount @ 10%


Date	Particulars	Invoice No.	L.F.	Details (`)	(`)
2022
April 01	M/s Gupta Furniture House, Delhi
	100 chairs@ ` 1,500 per chair			1,50,000
	40 Tables @ ` 2,000per table			80,000
				2,30,000
	Less: 5% Trade Discount			(11,500)
				2,18,500	2,18,500
April 10	Sold to M/s. Ajit Singh & Sons, Kolkata
	150 Desks @ `1,000 per desk			1,50,000
	160 Chairs @ ` 1,500 per chair.			2,40,000
				3,90,000
	Less: 5% Trade Discount			(19,500)
				3,70,500	3,70,500
April 15	M/s. Ideal Furniture House, Darjeeling
	10 Sofa sets @ ` 75,000 each			7,50,000
	5 Almirahs @ each ` 3,000 each			15,000
	25 Office Tables @ ` 4,000 each			1,00,000
				8,65,000
	Less: 10% Trade Discount			(86,500)
				7,78,500	7,78,500
April 30	Sales a/c
					13,67,500

Sales Account
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
				2022
				April 30	Sundries as per the Sales Book		13,67,500

M/s. Gupta Furniture House, Delhi
Dr.					Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022					By balance c/d		2,18,500
April 01	Sales		2,18,500

M/s. Ideal Furniture House, Darjeeling
Dr.					Cr.
Date	Particulars	J.F.	(`)	Date		Particulars	J.F.	(`)
2022						By balance c/d		7,78,500
April 15	Sales		7,78,500