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Question No 01 Chapter No 8- UNIMAX Class 11
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Table of Contents
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 |
The solution of Question No 01 Chapter No 8- UNIMAX Class 11
| 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
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Purchase Book | Types | Examples | Subsidiary Books in Hindi
Also, Check out the solved question of all Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from the Part II and Part III
Part-II
- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
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- Chapter No. 18 – Introduction to Computers and Accounting information System
- Chapter No. 19 – Computerised Accounting
- Chapter No. 20 – Accounting Software: Tally
- Chapter No. 21 – Data Base System
- Chapter No. 22 – Concept of Entity and Relationship