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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
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Question No 21 Chapter No 9
Purchases Return and Sale Return Book
21. Record the following transactions in the Purchases Return and sales Return Book of javed & Co. Ambala:
| 2018 | |
| Apr.1 | Returned to AB Co., of Mysore |
| 20 Laser printers @ Rs 9,000 each | |
| 15 UPS @ Rs 3,000 each | |
| Apr.4 | Returned by CD Computers, Panchkula |
| 16 Slim computer @ Rs 35,000 each | |
| 80 Key boards @ Rs 150 each | |
| Tarde discount @5% | |
| Apr.6 | Returned to EF Computer Associates, Kangra |
| 120 optical Mouse @ Rs 150 each | |
| 160 DVDs @ Rs 50 each | |
| Tarde discount 6% | |
| Apr.12 | GH & Co., Faridabad returned to us : |
| 20 CD boxes @ Rs 150 each box | |
| 50 motherboards @ Rs 600 each | |
| Tarde discount 10% | |
| Apr.18 | Returned to IJ hardware, Gurgaon |
| 50 ink- Jet printers @ Rs 4,500 each | |
| 10 coloured printers @ Rs 16,500 each | |
| Trade discount 6% | |
| Apr.27 | Returned by KL computer, Saharanpur: |
| 250 RAMs @ Rs 120 each | |
| 85 Monitors @ Rs 6,000 each | |
| Tared discount 4% |
Purchases Return Book
| Date | Particular | Detail | Total |
|---|---|---|---|
| 2018 | |||
| Apr. 1 | AB & Co., of Mysore | ||
| 20 Laser printers @ Rs 9,000 each | 1,80,000 | ||
| 15 UPS @ Rs 3,000 each | 45,000 | ||
| 2,25,000 | 2,25,000 | ||
| Apr. 11 | EF Computer Associates, Kangra | ||
| 120 optical mouse @ Rs 150 each | 18,000 | ||
| 160 DVDs @ Rs 50 each | 8,000 | ||
| 26,000 | |||
| Trade discount 6% | 1,560 | ||
| 24,440 | 24,440 | ||
| Apr. 18 | IJ Hardware, Gurgaon | ||
| 50 ink –jet printers @ Rs 4,500 each | 2,25,000 | ||
| 10 colored printers @ Rs 16,500 each | 1,65,000 | ||
| 3,90,000 | |||
| Tared Discount 6% | 23,400 | ||
| 3,66,600 | 3,66,600 | ||
| Total | 6,16,040 |
Sale Return Book
| Date | Particular | Detail | Total |
|---|---|---|---|
| 2018 | |||
| Apr. 4 | CD Computer, Panchkula | ||
| 16 slim computer@ Rs 35,000 each | 5,60,000 | ||
| 80 Key boards @ Rs 150 each | 12,000 | ||
| 5,72,000 | |||
| Tared Discount 5% | 28,600 | ||
| 5,43,400 | 5,43,400 | ||
| Apr. 12 | GH & Co., Faridabad returned to us | ||
| 20 Cd boxes @ Rs 150 each box | 3,000 | ||
| 50 motherboards 2 Rs 600 each | 30,000 | ||
| 33,000 | |||
| Trade discount 10% | 3,300 | ||
| 29,700 | 29,700 | ||
| Apr. 27 | KL Computer, Saharanpur | ||
| 250 RAMs @ Rs 120 each | 30,000 | ||
| 85 monitor @ Rs 6,000 each | 5,10,000 | ||
| 5,40,000 | |||
| Tared Discount 4% | 21,600 | ||
| 5,18,400 | 5,18,400 | ||
| Total | 10,91,500 |
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Also, Check out the solved question of all Chapters: –
Chapter No. 2 - Theory Base of Accounting
Chapter No. 3 - Origin of Transactions
Chapter No. 4 - Vouchers and transactions
Chapter No. 6 - Accounting for Goods and Services Tax(GST)
Chapter No. 9 - Other Subsidiary Books
Chapter No. 10 - Journal Proper
Chapter No. 11 - Trial Balance
Chapter No. 12 - Bank Reconciliation Statement
Chapter No. 14 - Provisions and Reserves
Chapter No. 15 - Bills of Exchange
Chapter No. 16 - Rectification of Errors
Chapter No. 17 - Financial Statements - (Without Adjustments)
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 21 Chapter No 9 - USHA Publication 11 Class", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to USHA Publication +1 Elements of Book-Keeping.
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