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From the following particulars, prepare a Sales Book of M/s. Gyan & Bros., Delhi, dealers of stationery and post into Ledger Accounts:
2025
| Jan. 1 | Sold to M/s. Stationery Mart, Delhi: 10 reams white paper @ ₹300 per ream |
| Jan. 2 | Sold to M/s. Puran Chand & Co., Chandigarh: 6 dozen pens @ ₹200 per dozen |
| Jan. 10 | Sold old newspaper for ₹62 (Not a trade sale — not recorded in Sales Book) |
| Jan. 25 | Sold on credit to M/s. Rahim & Co., Varanasi: 10 Drawing Boards @ ₹500 per piece |
| Jan. 30 | Sold to M/s. Kay Cee & Co., Delhi: 4 Portable Study Tables @ ₹5,000 per table |
Books of M/s Gyan & Bros., Delhi (Stationery Dealers)
Sales Book
| Date | Particulars | Invoice No. | L.F. | Details (₹) | Total (₹) |
|---|---|---|---|---|---|
| 2025 Jan 01 | M/s Stationery Mart, Delhi 10 reams white paper @ ₹300 per ream | 3,000 | 3,000 | ||
| Jan 02 | M/s Puran Chand & Co., Chandigarh 6 dozen pens @ ₹200 per dozen | 1,200 | 1,200 | ||
| Jan 25 | M/s Rahim & Co., Varanasi 10 Drawing Boards @ ₹500 per piece | 5,000 | 5,000 | ||
| Jan 30 | M/s Kay Cee & Co., Delhi 4 Portable Study Tables @ ₹5,000 per table | 20,000 | 20,000 | ||
| Jan 31 — Sales A/c Cr. | 29,200 |
Note: Jan 10 — Sale of old newspaper ₹62 is not recorded in Sales Book (not a regular trade sale); it is recorded in the Cash Book.
Ledger Accounts
| Dr. | ₹ | Cr. | ₹ | |||
|---|---|---|---|---|---|---|
| Jan 31 | Balance c/d | 29,200 | Jan 31 | Sundries as per Sales Book | 29,200 | |
| Dr. | ₹ | Cr. | ₹ | |||
|---|---|---|---|---|---|---|
| Jan 01 | Sales A/c | 3,000 | Jan 31 | Balance c/d | 3,000 | |
| Dr. | ₹ | Cr. | ₹ | |||
|---|---|---|---|---|---|---|
| Jan 02 | Sales A/c | 1,200 | Jan 31 | Balance c/d | 1,200 | |
| Dr. | ₹ | Cr. | ₹ | |||
|---|---|---|---|---|---|---|
| Jan 25 | Sales A/c | 5,000 | Jan 31 | Balance c/d | 5,000 | |
| Dr. | ₹ | Cr. | ₹ | |||
|---|---|---|---|---|---|---|
| Jan 30 | Sales A/c | 20,000 | Jan 31 | Balance c/d | 20,000 | |
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 "Q.No.5 | Chapter 11 – Special Purpose Book II – Other Books | T.S. Grewal Solution 2025-26", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Textbook Solution.
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