Problem No 02 Chapter No 8- UNIMAX Class 11

Problem No 02 Chapter No 8- UNIMAX Class 11

2. From the following particulars, prepare the sales book of M/s Gyan & Sons, Dehli, details in stationery:

Jan.1	Sold of stationery Mart on credit invoice No.104
	2 reams of white paper @ ₹15 per ream
Jan.2	Sold Puran Chand & Co-invoice No.102
	6 dozen Sulekha Inpots @ ₹24 per dozen
Jan.10	Sold old newspaper for cash ₹12
Jan.25	Sold on credit to M/s Rahim & Co-invoice No.103
	10 Drawing boards @ ₹ 7 per piece
Jan.26	Sold to M/s Jagdish & Sons on credit
	2 transistors ‘Janta model’ @ ₹85 per piece
Jan.30	Sold to kay cee &Co. on credoit
	4 office table 2 ₹120 per table
Jan.31	Sold to Kamal stationery mart for cash
	3 reams of white paper @ ₹14 per ream

The solution of Problem No 02 Chapter No 8- UNIMAX Class 11

Sales Book of M/s Gyan & Sons, Delhi for Jan 2020

Date	Invoice No.	Particulars	L. F.	Details	Cost	CGST	SGTS	amount
2020
Jan.1	104	Stationery Mart
		2 reams of white paper @ ₹15 per ream		30.00
		Add: CGST @ 9%		2.70
		Add; SGST @ 9%		2.70
				35.40	30.00	2.70	2.70	35.40
Jan.2	102	Puran Chanda & Co.
		6 dozen Sulekha inpots @ 24 per dozen		144.00
		Add: CGST @9%		12.96
		Add: SGST @ 9%		12.96
				169.92	144	12.96	12.96	169.92
Jan.25	103	M/s Rahim & Co.
		10 drawing boards @ ₹ per piece		70.00
		Add: CGST @ 9%		6.30
		Add; SGST @ 9%		6.30
				82.6	70	6.30	6.30	82.6
				287.92	244	21.6	21.6	287.56

Read out the full article to know the meaning of Sales Book

Sales Book – Subsidiary Books – Examples

Also, Check out the same article in Hindi from the following link

Sales Book – Subsidiary Books – Examples - in Hindi

Also, Check out the solved question of all Chapters: –

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Part-I

• Chapter No. 1 - Introduction of Accounting
• Chapter No. 2 - Theory Base of Accounting
• Chapter No. 3 - Vouchers and Transactions
• Chapter No. 4 - Journal
• Chapter No. 5 - Goods and Services Tax (GST): An Introduction
• Chapter No. 6 - Ledger
• Chapter No. 7 - Special Purpose Book -  Cash Book
• Chapter No. 8 - Other Subsidiary Books 
• Chapter No. 9 - Trial Balance 
• Chapter No. 10 - Rectification of Errors
• Chapter No. 11 - Depreciation
• Chapter No. 12 - Provision and Reserves
• Chapter No. 13 - Bank Reconciliation Statement
• Chapter No. 14 - Bills of Exchange 

Students may choose only one part from the Part II and Part III

Part-II

• Chapter No. 15 - Financial Statements (Without Adjustments)
• Chapter No. 16 - Financial Statements (With Adjustments)
• Chapter No. 17 - Accounts from Incomplete Records -  Single Entry System

Part-III

• Chapter No. 18 - Introduction to Computers and Accounting information System
• Chapter No. 19 - Computerised Accounting
• Chapter No. 20 - Accounting Software: Tally 
• Chapter No. 21 - Data Base System
• Chapter No. 22 - Concept of Entity and Relationship