Question No 05 Chapter No 9 – USHA Publication 11 Class

Question No 05 Chapter No 9

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 Electronics, Panipat:
  12 Juicers @ Rs 4,500 each
  8 Microwaves @ RS 8,000 each
  Trade discount 10%
Apr.24 Purchased from Bakshi Electricals, Baddi:
  20 Geysers @ Rs 9,200 each
  15 Juicers @ Rs 4,800 each
  Trade Discount10%

 

The solution of Question No 05 Chapter No 9: –

 

Date Particular Detail Total
2018      
Apr. 1 Kumar Brothers, Dehradun:    
  20 Geysers @ Rs 9,500 each 1,90,000  
  8 Microwaves @ Rs 7,600 each 60,800  
    2,50,800  
  Less: Trade Discount @10% 25,080  
    2,25,720 2,25,720
       
Apr. 12 Sanyo Enterprises, Moradabad    
  9 Juicers @ Rs 5,000 each 45,000  
  12 Geysers @ Rs 9,000 each 1,08,000  
    1,53,000  
  Less: Trade Discount @5% 7,650  
    1,45,350 1,45,350
Apr. 18 Kwality Electronics, Panipat:    
  12 Juicers @ Rs 4,500 each 54,000  
  8 Microwaves @ Rs 8,000 each 64,000  
    1,18,000  
  Less: Trade Discount @10% 11,800  
    1,06,200 1,06,200
Apr. 24 Bakshi Electricals, Baddi    
  20 Geysers @ Rs 9,200 each 1,84,000  
  15 Juicers @ Rs 4,800 each 72,000  
    2,56,000  
  Less: Trade Discount @10% 25,600  
    2,30,400 2,30,400
  Total 7,07,670 7,07,670

 

 

Purchase Book | Types | Examples | Subsidiary Books

Thanks, Please Like and share with your friends  

Comment if you have any question.

Also, Check out the solved question of all Chapters: –

Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

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)

 

Leave a Reply