# Question No 05 Chapter No 9 – USHA Publication 11 Class

Q-05 - CH-9 - USHA +1 Book 2020 - Solution

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

Purchase Book | Types | Examples | Subsidiary Books

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## 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)

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