11th | Ts grewal 2022-2023 | Question No. 7 and 8 | chapter:11 Special Purpose Book

Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru:

2022
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%

Purchases Book of Rahul, Bengaluru
Date	Particulars	Invoice No.	L.F.	Details `		Total `
2022
Jan. 01	M/s Uma Dutt, Mumbai
	1,000 Registers @ ` 80 each			80,000
	50 Reams Paper@ ` 250per ream			12,500
				92,500
	Less: 10% T.D.			23,125
				69,375		69,375

Jan. 08	BILT, Delhi
	100 Reams Ruled Paper @ ` 600 per ream			60,000
	Less: 15% T.D.			9,000
				51,000		51,000
Jan. 25	Hari Ram, Delhi
	1,000 Pens @ ` 10 each			10,000
	Less: 15% T.D.			1,500
				8,500		8,500
Jan. 31	Purchases A/c Dr.					1,28,875


Sales Book of Rahul, Bengaluru
Date	Particulars	Invoice No.		L.F.	Details (`)	(`)
2022
Jan. 02	Shri Dayal, Bengalur
	250 Registers @ ` 85 each				21,250
	5 Reams Paper @ ` 300 per ream				1,500
					22,750	22,750

Jan. 12	M/s.Gupta Bros., Delhi
	250 Registers @ ` 85 each				21,250
	50 Reams Ruled Paper @ ` 700 per ream				35,000
					56,250
	Less: 5% Trade Discount				(2,813)
					53,437	53,437

Jan. 18	Ram Saran Das
	20 copies Double Entry Book Keeping @ ` 85 each				1,700
						1,700
Jan. 31	Rishi Kumar, Bengaluru
	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						1,39,087

Prepare Purchases Return Book of Aruna Stores, Kolkata from the following transactions and post them into Ledger

2022
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

Books of Aruna Stores Purchases Return Book
Date	Particulars	Debit Note No	L.F.	Details (`)	(`)
2022
Jan.10	Sohan & Sons, Kolkata
	10 Rohtas Fan 36” @ 1,250 each			12,500
	Less: 10% Trade Discount			(1,250)
				11,250	11,250

Jan.25	Ram & Co.
	25 Tubelights @ ` 200 each			5,000	5,000
Jan. 31					16,250

M/s. Sohan Lal & Brothers, Kolkata
Dr.					Cr.
Date	Particulars	J.F.	(`)	Date		Particulars	J.F.	(`)

				2022 Jan 10		By purchases A/c		11,250