Question 1

Question No 01 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 01 Chapter No 9
1.Record the following transaction in the purchase book of National Cycle Co., Bhubaneshwar:

2019

Jan.3
Purchased from Hero Cycle, Ludhiana as per Invoice No.106

18 Ladies Cycle @ Rs 1,500 each

10 Racy Cycle @ RS 2,100 each

Jan. 10
Purchased from Rolson Tyres Co., New Delhi as per invoice No 107

6 dozen Cycle Tyres @ Rs 100 each

7 Dozen Cycle Tubes @ Rs 600 per dozen

Jan.29
Bought f Rima Cycle, Chandigarh as per invoice No. 108

20dozen

Question 2

Question No 02 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 02 Chapter No 9
2. Enter the following transaction in the purchase book of Grover Electronics for April 2018:

2018

Apr.5
Purchased on credit from M/s LG Electronics Ltd.

5 LCD TV sets 32 inches @ Rs 72,000 each

3 Flat TV sets 29 inches @ Rs 16,000 each

(Trade discount 15%)

Apr.10
Purchased on credit from Bajaj & Co.

10 Electric Irons @ Rs 500 each

6 Table Lamps @ Rs 250 each

5 Room Heaters @ Rs 500 each

( Trade discount 20%)

Apr.22
Purchase

Question 3

Question No 03 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 03 Chapter No 9
3.Enter the following transaction in the purchase book of Goyal Brother, Punjab :

2018

Mar.1
Purchased on credit from Maharaj sport, Jalandhar

50 wills Cricket Bats @ Rs 120 each

40 Hockey sticks@ Rs 65 each

(Trade discount 25%), CGST and SGST 2.5%)

Mar. 10
Purchased from Kapoor Sprot Co., Ludhiana

20 Basket Balls @ RS 90 each

26 foot balls @ Rs 80 each

12 Volley Balls @ Rs 75 each

(Trade discount 20%), Freight Rs 176, CGST and SG

Question 4

Question No 04 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 04 Chapter No 9
4.The following purchases were made by Mandeep Kaur, Delhi During the month of January, 201 9 when all purchases were made at 6% CGST and SGST:

2019

Jan.1
Purchased on credit from Harneet Kar, Delhi vide Income No.109

10chests of green Tea @ Rs 5,000 per chest

12 chests of Black Tea @ Rs 7,500 per chest

Trade discount 20% freight Rs 1,000

Jan.9
Purchased in cash 30 boxes of tea @ Rs 600 per box at a trade discount of 10%

Jan.12
Purchased on cre

Question 5

Question No 05 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 05 Chapter No 9
5. Rashmeet electronic deals in three main Products- Geysers, Microwaves and Juicers, from the following transaction, prepare a columnar purchases book.

2018

Apr.1
Purchased from Kumar Brothers, Dehradun:

20 Geysers @ Rs 9,500 each

8 Microwaves @ Rs 7,600 each

Trade Discount10%

Apr.12
Purchased from Sanyo Enterprises, Moradabad

6 Juicers @ Rs 5,000 each

12 Geysers @ RS 9,000 each

Trade Discount5%

Apr.18
Purchased from Kwality Electr

Question 6

Question No 06 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 06 Chapter No 9
6. Pranab Mukherjee had the following credit sale during the month of January,2019. write up the transaction in his Sale Book :

2019

Jan.3
Sold to Anglo Watch Co.

3 Wrist- watches @ RS 625 each

Jan. 6
Sold to Sunshine Watch Co.

12 Time Clocks @ Rs 200 each

Jan.11
Sold to Royal watch Co.

5 Wall Clocks @ Rs 500 each 5% trade discount

Jan. 16
Sold to Sen Bros.

3 Cavalry Watches @ Rs 700 each

Jan.20
Sod, to Ruby Watch Co.,

5 Wall Clock

Question 7

Question No 07 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 07 Chapter No 9
7. From the following particular, write up the sale Bok of Ajay Kumar who deals in furniture. Also, make the posting from sale Book

2018

Dec.4
Sold on credit Anwar Brothers

10 tables @ Rs 500 each

30 chairs @ RS 200 each

Dec. 11
Sold to Banasri Dass & Co.

2 almirahs @ Rs 8,000 each

1 Dining Tables @ Rs 5,000

Dec.20
Sold old typewriter on credit |to Mukandi & Sons for Rs 4,000

Dec. 31
Sold to Kwality Restaurant

60 Chairs @ Rs 8

Question 8

Question No 08 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 08 Chapter No 9
8. Enter the following transaction in the sale book of Lahoria Enterprises, Patna

2019

Mar.2
Sold on credit to Boys Zone, Patna (Invoice No.606)

30 Trousers @ Rs 1,200 each

25 Track Suits @ Rs 800 each

Tarde Discount 20%,  CGST and SGST 6%,.  Freight Rs 400

Mar.10
Sold to Girls Wears, Mandi(Invoice No. 607)

24 Tops @ Rs 4,000 per dozen

36 Trousers @ Rs 9,000per dozen

Trade discount 20%, IGST 12%, Freight Rs 250)

Mar.21
Sold to Kids

Question 9

Question No 09 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 09 Chapter No 9 - USHA
9. Enter the following transaction in the sale book of Manish Pandey f Punjab and post them into ledger while all sales were made at 14% CGST and SGST 14%

2019

Mar.1
Sold to Surinder Singh of Ludhiana (Pb)

100 pcs long Cloth @ Rs 300 per pc.

200 Pcs Shirting @ RS 200 per pc.

Packing and forwarding charges Rs 500

Mar.10
Sold to Jang Pal of Amritsar (Pb)

25 Pcs Shirting @ RS 300 per pc.

40 Pcs Suiting 2 Rs 250 per pc.

Mar.21
Sold t

Question 10

Question No 10 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 9
10 Harman Trades are the dealers of Mobile phones of three companies- Apple, Samsung and HTC. From the following transaction, prepare a columnar Sale book

2018

Mar.1
Sol to Yashwant Enterprises, New Delhi

16 Apple phones @ RS 45,000 each

18 Samsung phones @ Rs 35,000 each

10 HTC phones 2 Rs 24,000 each

Tared discount 10%

Mar.9
Sold to Himanshu Stores, Hubli

15 Samsung phones Rs 36,000 each

18 HTC phones @ Rs 25,000 each

Trade disc

Question 11

Question No 11 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 9
Purchases book & Sale Book
11. Enter the following transaction of Buta Singh’s business in proper books.

2018

Sep.1
Purchased from Kalyan Singh Watch Co., Lucknow

3 dozen wall clocks @ Rs 3,600 per dozen

2 dozen Wristwatches @ Rs 450 per watch

(Less 20% trade discount)

Sep.4
Sold to Sahib Singh & Co., Ne Delhi

8 Alarm Time Pieces @Rs 175 each

(10% Trade discount)

Sep.7
Sold to Parkash Singh & Co., Chandigarh

12 Gold Plat

Question 12

Question No 12 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 9
Purchases book & Sale Book
12. Write Purchases and Sale books from the following transaction of Balbir Singh and post them into Ledger

2019

Apr.1
Purchased goods from Raja & Co. Meerut

10 Table Fans @ Rs 800 each

12 Ceiling Fans @ Rs 700 each

(Less Trade discount 20%)

Apr.2
Purchased goods from Banerjee & Co., Calicut

20 Stabilizers @ RS 1,800 each

15 Electric Irons @ RS 1,200 per dozen

Apr.7
Sold to Victor & Co., Ooty

Question 13

Question No 13 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter No 9
Purchases Return Book
13. Write up Return Outward Book of Malhotra & Co., Delhi from the following transaction:

2018

Jan.4
Return to Sangam Traders 25 chairs @ Rs 150 per chair, being not of the specified design

Trade discount 10%

Jan.12
Sent back one dining table to Aggarwal, Kanpur for not being polished properly @ RS 800 and 20 chairs @ Rs 190 each

Jan.20
Returned to Yadav & Co., Karnal

20 chairs 2 Rs 200 each

2 Dressing Tables @ RS

Question 14

Question No 14 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter No 9
Purchases Return Book
13. Write up Return Outward Book of Malhotra & Co., Delhi from the following transaction:

2019

Feb.2
Return to Hemant & Co., Agra

150 markers @ Rs 40 per piece

80 gum bottles @ Rs 60 per bottle

Trade discount5%

Feb.11
Return to Anwar Hussain & Bros., Kanpur

90 pen stands @ Rs 120 each

85 file cover @ Rs 12 each

Trade discount 10%

Feb.19
Returned to Mehboob & Associates, New Delhi

120 boxes g

Question 15

Question No 15 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 15 Chapter No 9
15. Record the following transactions in the Returns outward Book of Ahuja Traders, Maharashtra and post the same into the ledger ( all purchases were made at 6% CGST and GST )

2018

Nov.8
Return to Broadways Co., Mumbai

10 shits @ Rs 500 each

5 baby frocks @ Rs 100 each

Size not according to order

(original invoice subject to 10% Tared discount )

Nov.15
Returned to Liberty Traders, Mumbai

5 shirts @ SR 400 each

2 dozen socks @ Rs 500

Question 16

Question No 16 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 16 Chapter No 9
16. Enter the following transaction of Baljit Kaur of Uttar Pradesh in the purchases Return Book and post them into ledger account.

2019

Feb.2
Return to Hemant & Co., Agra

150 markers @ Rs 40 per piece

80 gum bottles @ Rs 75 per bottle

( Original invoice at Trade discount5%, CGST and SGST 6%)

Feb.11
Return to Anwar Hussain & Bros., Kanpur

90 pen stands @ Rs 120 each

750 file cover @ Rs 12 each

( Original invoice at Trade disco

Question 17

Question No 17 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 17 Chapter No 9
Sale Return book
17. Record the following transaction in the book of Shammi & Co,.

2019

Jan.2
Received back from Krishma & Co.,

12 Bedsheets @ Rs 425 each supplied at 10% trade discount

2 dozen towels @ Rs 300 per dozen (no discount)

15 pillow covers 2 Rs 200 each, invoiced 10% trade discount

Jan.7
Kareena Traders returned to us

3 Blankets @ Rs 1,500 each

3 dozen Hander kerchiefs 2 Rs 48 per dozen

Jan.15
Randhir enterprises sen

Question 18

Question No 18 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 18 Chapter No 9
18. Record the following transaction in Sale Return Book of Royal stationers, Haryana and post them into Ledger ( all sale the sale were made locally at 6% CGST and SGST

2019

Mar.1
Rattan stores, Amritasr9Punjab) returned

200 paper weights @ Rs 30 each

50 Staplers @ Rs 200 each

(Original invoice 10% Tarde discount)

Mar.8
Ahuja stores, Chandigarh returned

900 pencil boxes @ Rs 40 per box

50 paper rims @ Rs 200 each

(Original invoice 10

Question 19

Question No 19 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 19 Chapter No 9
19. Record the following transaction in the Sale Return book of Shammi & Co.,

2019

Apr.1
Rishi & Co. returned (credit Note no. 501)

12 Bad Sheets @ Rs 500 each

20 dozen Towels @ Rs 300 per dozen

( Original Invoice at 10% Trade discount, 9 % CGST and SGST)

Apr.10
Ranbir Traders returned ( credit note no 502)

6 Blankets @ Rs 1,500 each

11 dozen Pillow Covers @ Rs 500 per dozen

( Original Invoice at 10% Trade discount, 18% IGST)

Question 20

Question No 20 Chapter No 9 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 20 Chapter No 9
Purchases Return and Sale Return Book
20 prepare Return Inward and return Outward Books from the following transaction of Jasbir Associates, Kolkata:

2019

Mar.3
Returned to Bata shoes Co., Gurdaspur

50 pairs of Chappals @ Rs 42 per pair

less- Tarde discount @ 20%

Mar.10
Guru Nanak & Co., Delhi return to us

10 pairs of shoes @ Rs 120 per pair

less- Trade discount @ 10%

Mar.15
Returned to Baluja & Co., Panipat

20 pairs of ladies s

Date	Particular	Detail	Total
2019
Jan. 3	Hero Cycle, Ludhiana
	18 ladies Cycle @ Rs 1,500 each	27,000
	10 Racy Cycle @ Rs 2,100 each	21,000
		48,000	48,000

Jan.10	Rolson Tyres Co,. New Delhi
	6 dozen cycle tyres @ Rs 100 per tyre	7,200
	7 dozen cycle tubes@ Rs 600 per dozen	4,200
		11,400	11,400
Jan. 29	Rama Cycle, Chandigarh
	20 dozen Rims @ Rs 1,500 per dozen	30,000
	40 cycle @ Rs 1,400 per cycle	56,000
		86,000	86,000
	Total	1,45,400	1,45,400

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Table of Contents

Question No 01 Chapter No 9 - USHA Publication 11 Class

The solution of Question No 01 Chapter No 9: -

Question No 02 Chapter No 9 - USHA Publication 11 Class

Question No 03 Chapter No 9 - USHA Publication 11 Class

Question No 04 Chapter No 9 - USHA Publication 11 Class

Question No 05 Chapter No 9 - USHA Publication 11 Class

Question No 06 Chapter No 9 - USHA Publication 11 Class

Question No 07 Chapter No 9 - USHA Publication 11 Class

Question No 08 Chapter No 9 - USHA Publication 11 Class

Question No 09 Chapter No 9 - USHA Publication 11 Class

Question No 10 Chapter No 9 - USHA Publication 11 Class

Question No 11 Chapter No 9 - USHA Publication 11 Class

Question No 12 Chapter No 9 - USHA Publication 11 Class

Question No 13 Chapter No 9 - USHA Publication 11 Class

Question No 14 Chapter No 9 - USHA Publication 11 Class

Question No 15 Chapter No 9 - USHA Publication 11 Class

Question No 16 Chapter No 9 - USHA Publication 11 Class

Question No 17 Chapter No 9 - USHA Publication 11 Class

Question No 18 Chapter No 9 - USHA Publication 11 Class

Question No 19 Chapter No 9 - USHA Publication 11 Class

Question No 20 Chapter No 9 - USHA Publication 11 Class

Question No 21 Chapter No 9 - USHA Publication 11 Class

Question No 22 Chapter No 9 - USHA Publication 11 Class

Question No 23 Chapter No 9 - USHA Publication 11 Class

Question No 24 Chapter No 9 - USHA Publication 11 Class

Question No 25 Chapter No 9 - USHA Publication 11 Class

Sarbjit SinghB.Com and M.Com

2019
Jan.3	Purchased from Hero Cycle, Ludhiana as per Invoice No.106
	18 Ladies Cycle @ Rs 1,500 each
	10 Racy Cycle @ RS 2,100 each
Jan. 10	Purchased from Rolson Tyres Co., New Delhi as per invoice No 107
	6 dozen Cycle Tyres @ Rs 100 each
	7 Dozen Cycle Tubes @ Rs 600 per dozen
Jan.29	Bought f Rima Cycle, Chandigarh as per invoice No. 108
	20dozen Rims @ Rs 1,500 per Dozen
	40 cycle @ Rs 1,400 per cycle