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 Rims @ Rs 1,500 per Dozen | |
| 40 cycle @ Rs 1,400 per cycle |
The solution of Question No 01 Chapter No 9: –
| 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 |
Purchase Book | Types | Examples | Subsidiary Books
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Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
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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
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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)
Chapter No. 18 – Financial Statements – (With Adjustments)