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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Problem No 03 Chapter No 8- UNIMAX Class 11
3. You are required to prepare purchases return & sales return book from the following transactions of Mr Verma.
| Feb.1 | Returned by Mr Ankush |
| 2 heaters @ ₹ 325 cash. | |
| Less: 10 % trade discount | |
| Feb.11 | Returned by M/s Mehra |
| 3 ovens @ ₹ 750 each | |
| Feb.13 | Returned to M/s Mehra |
| 1 water heater for ₹ 900 | |
| Feb.25 | Returned to M/s Behl & Sons. |
| 1 heater for ₹ 300 | |
| 2 ovens @ 735 each. | |
| Less: 2% trade discount |
Purchases Return Book
| Date | Debit Note No. | Particulars |
L. F. | Details | Amount |
|---|---|---|---|---|---|
| 2020 | |||||
| Feb.13 | M/s Mehar | ||||
| 1 water heater @ ₹ 900 | 900.00 | 900.00 | |||
| Feb.25 | M/s Behl & Sons | ||||
| 1 heater @ ₹ 300 | 300.00 | ||||
| 2 ovens @ ₹ 735 | 1,470.00 | ||||
| 1,770.00 | |||||
| Less: 2% trade discount | 35.40 | 1,734.60 | |||
| Total as per purchases returns book | 2,634.60 |
Sales Return Book
| Date | Credit Note No. | Particulars |
L. F. | Details | Amount |
|---|---|---|---|---|---|
| 2020 | |||||
| Feb.8 | Mr Ankush | ||||
| 2 heater @ ₹ 325 | 650 | ||||
| Less:10% trade discount | 65 | 585 | |||
| Feb.11 | M/s Mehra | 2,250 | 2,250 | ||
| Total as per purchases returns book | 2,835 |
Read out the full article to know the meaning of Purchase Return Book and Sales Return Book
Purchase Return Book | Subsidiary Books | Examples
Sales Return Book | Subsidiary Books | Examples
Also, Check out the same article in Hindi from the following link
Purchase Return Book | Subsidiary Books | Examples - in Hindi
Sales Return Book | Subsidiary Books | Examples - in Hindi
Also, Check out the solved question of all Chapters: –
Part-I
Students may choose only one part from the Part II and Part III
Part-II
Part-III
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "Problem No 03 Chapter No 8- UNIMAX Class 11", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter No. 8 Other Subsidiary Books - Unimax +1.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
You can take our custom-built interactive practice quiz directly on this page to test your understanding of "Problem No 03 Chapter No 8- UNIMAX Class 11" instantly.
