Question No 06 Chapter No 9
6. Pranab Mukherjee had the following credit sale during the month of January,2019. write up the transaction in his Sale Book :
| 2019 | |
| Jan.3 | Sold to Anglo Watch Co. |
| 3 Wrist- watches @ RS 625 each | |
| Jan. 6 | Sold to Sunshine Watch Co. |
| 12 Time Clocks @ Rs 200 each | |
| Jan.11 | Sold to Royal watch Co. |
| 5 Wall Clocks @ Rs 500 each 5% trade discount | |
| Jan. 16 | Sold to Sen Bros. |
| 3 Cavalry Watches @ Rs 700 each | |
| Jan.20 | Sod, to Ruby Watch Co., |
| 5 Wall Clocks @ RS 600 each | |
| 10 timepieces @ RS 175 each | |
| (Tared discount 10%) |
The solution of Question No 06 Chapter No 9: –
| Date | Particular | Detail | Total |
| 2019 | |||
| Jan. 1 | Anglo Watch Co. | ||
| 3 Wrist Watch @ RS 625 each | 1,875 | ||
| 1,875 | 1,875 | ||
| Jan. 6 | Sunshine Watch Co. | ||
| 12 Times Clocks @ Rs 200 each | 2,400 | ||
| 2,400 | 2,400 | ||
| Jan. 11 | Royal Watch Co. | ||
| 5 Wall Clocks @ Rs 500 each | 2,500 | ||
| Trade Discount 5 % | 125 | ||
| 2,375 | 2,375 | ||
| Jan. 16 | Sen Bros. | ||
| 3 Cavalry watches @ RS 700 each | 2,100 | ||
| 2,100 | 2,100 | ||
| Jan.20 | Ruby Watch Co. | ||
| 5 wall Clocks @ Rs 600 each | 3,000 | ||
| 10 Time Pieces @ Rs 175each | 1,750 | ||
| 5,500 | |||
| Less Trade Discount 10% | 475 | ||
| 4,275 | 4,275 | ||
| Total | 13,025 | 13,025 |
Sales Book – Subsidiary Books – Examples
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Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
Chapter No. 2 – Theory Base of Accounting
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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
Chapter No. 12 – Bank Reconciliation Statement
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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)