# Question No 07 Chapter No 9 – USHA Publication 11 Class

Q-07 - CH-9 - USHA +1 Book 2020 - Solution

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. 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)