Question No 05 Chapter No 9 - USHA Publication 11 Class

Question No 05 Chapter No 9

Table of Contents

The solution of Question No 05 Chapter No 9: –

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

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