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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question No 01 Chapter No 8- UNIMAX Class 11
1. M/s Ratan Sons, who are dealers in ready-made garments, purchase the following items, So prepare the purchases book.
| Aug.1 | Purchases from M/s Parkash Chand & Sons, Mumbai, invoice No. 301 |
| 100 shirts @ ₹ 37 per shirt | |
| 50 zee-shirt @ 15 per shirt. | |
| Aug.12 | Purchases from M/s A.N. Gupta and Sons on credit, Invoice No.325 |
| 5 chairs @ ₹20 per chair | |
| Aug.15 | Purchases from M/s Gyan prasad and sons on credit Invoice No. 402 |
| 20 bush shirts @ ₹35 per piece | |
| 75 tee shirts @ ₹ 10 per piece, trade discount 12 ½% | |
| Aug.25 | Purchases from M/s Raj Kumar & Sons for cash, Invoice No.101 |
| 25 shirts @ 9 per shirt |
Purchase Book
| Date | Invoice no. | Particulars | L. F. | Details | Amount |
|---|---|---|---|---|---|
| 2020 | |||||
| Aug.1 | 301 | M/s Parkash Chand & Sons, Mumbai | |||
| 100 shirts @ ₹ 37 per shirt | 3,700.00 | ||||
| 50 zee-shirts @ ₹ 15 per shirts | 750.00 | ||||
| 4,450.00 | |||||
| Less: 15% trade discount | 667.50 | 3,782.50 | |||
| Aug.15 | 402 | M/s Gyan Prasad & Sons | |||
| 20 bush shirts @ 35 per piece | 700.00 | ||||
| 75 tee-shirts @ ₹ 10 per piece | 750.00 | ||||
| 1,450.00 | |||||
| Less: trade discount12 ½% | 181.25 | 1,268.75 | |||
| Aug.31 | Purchases A/c | 5,051.75 |
Read out the full article to know the meaning of Purchase Book
Purchase Book | Types | Examples | Subsidiary Books
Also, Check out the same article in Hindi from the following link
Purchase Book | Types | Examples | Subsidiary Books 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 "Question No 01 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.
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