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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
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Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru:
2025
| 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% |
| 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% |
Books of Rahul, Bengaluru
Purchases Book
| Date | Particulars | Invoice No. | L.F. | Details (₹) | Total (₹) |
|---|---|---|---|---|---|
| 2025 Jan 01 | M/s Uma Dutt, Mumbai 1,000 Registers @ ₹80 each 50 Reams Paper @ ₹250 per ream Less: 25% Trade Discount | 80,000 12,500 92,500 (23,125) | 69,375 | ||
| Jan 08 | BILT, Delhi 100 Reams Ruled Paper @ ₹600 per ream Less: 15% Trade Discount | 60,000 (9,000) | 51,000 | ||
| Jan 25 | Hari Ram, Delhi 1,000 Pens @ ₹10 each Less: 15% Trade Discount | 10,000 (1,500) | 8,500 | ||
| Jan 31 — Purchases A/c Dr. | 1,28,875 |
Sales Book
| Date | Particulars | Invoice No. | L.F. | Details (₹) | Total (₹) |
|---|---|---|---|---|---|
| 2025 Jan 02 | Shri Dayal, Bengaluru 250 Registers @ ₹85 each 5 Reams Paper @ ₹300 per ream | 21,250 1,500 22,750 | 22,750 | ||
| Jan 12 | M/s Gupta Bros., Delhi 250 Registers @ ₹85 each 50 Reams Ruled Paper @ ₹700 per ream Less: 5% Trade Discount | 21,250 35,000 56,250 (2,813) | 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 50 Reams Ruled Paper @ ₹700 per ream 20 Reams Paper @ ₹300 per ream Less: 10% Trade Discount | 27,000 35,000 6,000 68,000 (6,800) | 61,200 | ||
| Jan 31 — Sales A/c Cr. | 1,39,087 |
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.
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