Question No 07 Chapter No 9
7. From the following particular, write up the sale Bok of Ajay Kumar who deals in furniture. Also, make the posting from sale Book
| 2018 | |
| Dec.4 | Sold on credit Anwar Brothers |
| 10 tables @ Rs 500 each | |
| 30 chairs @ RS 200 each | |
| Dec. 11 | Sold to Banasri Dass & Co. |
| 2 almirahs @ Rs 8,000 each | |
| 1 Dining Tables @ Rs 5,000 | |
| Dec.20 | Sold old typewriter on credit |to Mukandi & Sons for Rs 4,000 |
| Dec. 31 | Sold to Kwality Restaurant |
| 60 Chairs @ Rs 800 each | |
| 15 Tables @ RS 1,500 each | |
| Ajay offers trade discount at the following rates | |
| Sale upt0 Rs 20,000 5% | |
| Sale beyond Rs 20,000 10% |
The solution of Question No 07 Chapter No 9: –
Sales Book
| Date | Particular | Detail | Total |
| 2018 | |||
| Dec. 4 | Anwar Brothers | ||
| 10 tables @ Rs 500 each | 5,000 | ||
| 30 Charise @ Rs 200 each | 6,000 | ||
| 11,000 | |||
| Less: Trade Discount @5% | 550 | ||
| 10,450 | 10,450 | ||
| Dec. 11 | Banarsi Dass & Co. | ||
| 2 Almirahs @ Rs 8,000 each | 16,000 | ||
| 1 Dining table @ Rs 5,000 each | 5,000 | ||
| 21,000 | |||
| Less: Trade Discount 10% | 2,100 | ||
| 18,900 | 18,900 | ||
| Dec.31 | Kwality Restaurant | ||
| 60 chairs @ Rs 800 each | 48,000 | ||
| 15 table @ Rs 1,500 each | 22,500 | ||
| 70,500 | |||
| Less: Trade Discount @10% | 7,050 | ||
| 63,450 | 63,450 | ||
| Total | 92,800 |
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)