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Question 16 Chapter 8 of Class 11 Unimax Publications
16. From the following particulars, prepare the Purchases Returns Book of .1indal & Co. a saree dealer and post them to the ledger.
| 4.1.2020 | Returned to Goyal & Co., 5 Sarees @ 80. |
| 9.1.2020 | Garg & Co. accepted the return of goods (which were purchased for cash from us) 5 sarees @ 32 |
| 16.1.2020 | Retuned to Mittal & Co. 5 Sarees @ 208 |
| 31.1.2020 | Returned one typewriter (being defective) @ 2,800 to Bansal & Co. |
BOOKS OF JINDAL & CO. PURCHASES RETURN BOOK
| Date | Invoice no. | Particulars |
L. F. | Details | Amount |
|---|---|---|---|---|---|
| 2020 | |||||
| Jan. 4 | Goyal & Co. | ||||
| 5 sarees @ 80 each | 400 | 400 | |||
| Jan. 16 | Mittal & Co. | ||||
| 5 sarees @ 208 each | 1,040 | 1,040 | |||
| Jan. 31 | Purchases Returns a/c | 1,440 |
LEDGER BOOK
| Dr. | Goyal & Co. | Cr. | |||||
| Date | Particulars | J.F. | Amount | Date | Particulars | J.F. | Amount |
|---|---|---|---|---|---|---|---|
| 2020 | |||||||
| Jan. 4 | To Purchases Return A/c | 400 | |||||
| Dr. | Mittal & Co. | Cr. | |||||
| Date | Particulars | J.F. | Amount | Date | Particulars | J.F. | Amount |
|---|---|---|---|---|---|---|---|
| 2020 | |||||||
| Jan. 16 | To Purchases Return A/c | 1,040 | |||||
| Dr. | PURCHASES RETURN ACCOUNT | Cr. | |||||
| Date | Particulars | J.F. | Amount | Date | Particulars | J.F. | Amount |
|---|---|---|---|---|---|---|---|
| 2020 | |||||||
| Jan. 9 | By Cash a/c | 160 | |||||
| Jan. 31 | By Sundries as per Purchases Return Book | 1,440 | |||||
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 "Question 16 Chapter 8 of Class 11 Unimax Publications", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter 8 Other Subsidiary Books - Unimax.
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.
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