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Question 10 Chapter 8 of Class 11 Unimax Publications
10. Enter the following transactions in the Sales Book of M/s Alam & Co., Bombay, a dealer in stationary
| Mar. 4 | Sold to Aggarwal Bros., New Delhi 20 dozen pencils @ 10 per doz. 28 gross rubbers @ 2.50 per doa |
| Mar. 14 | Sold to M/s Fazal Mirza & Co., Bombay 10 dozens gum bottles @ 2.50 per bottle 140 dozens rulers @ 7.50 per doz. Less : 10% Trade Discount |
| Mar. 17 | Sold old newspapers for 100 |
| Mar. 21 | Sold to M/s Rajendra & Co., Ghaziabad. 20 reams of paper @ 30 per ream Less: Trade Discount @ 10% |
| Mar. 25 | Sold to M/s Dhyanchand & Co., Delhi for cash 20 dozen pens @ 60 per doz, for cash |
| Mar. 30 | Sold to Cheap Stores, New Delhi 20 dozen pencils @ 9 per doz. Less: Trade Discount @ 10% |
| Mar. 31 | Sold old furniture to M/s Kashapal Co., on credit 850. |
BOOKS OF M/S ALAM & CO., BOMBAY SALES BOOK
| Date | Invoice no. | Particulars |
L. F. | Details | Amount |
|---|---|---|---|---|---|
| 2020 | |||||
| Mar. 4 | Aggarwal Bros., New Delhi | ||||
| 20 dozen pencils @ 10 per doz. | 200 | ||||
| 28 gross rubbers @ 2.50 per doz. | 840 | 1,040 | |||
| Mar. 14 | M/s Fazal Mirza & Co., Bombay | ||||
| 10 dozens gum bottles @ 2.50 each | 300 | ||||
| 140 dozens rulers 7.50 per doz. | 1,050 | ||||
| Less : 10% trade discount | 135 | 1,215 | |||
| Mar. 21 | M/s Rajendra & Co., Ghaziabad | ||||
| 20 reams of paper @ 30 per ream | 600 | ||||
| Less : Trade discount 10% | 60 | 540 | |||
| Mar. 30 | Cheap Stores, New Delhi | ||||
| 20 dozens pencils 9 per doz. | 180 | ||||
| Less : Trade discount 10% | 18 | 162 | |||
| Mar. 31 | Sales a/c Cr. | 2,957 |
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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