Question No 10 Chapter No 8

10. Prepare the purchase book of M/s Shiv Stationers from the following:

 2018 Jun.1 Purchased from Gagan Stationery Mart on credit (i) 70 dozens pencils @ 25 per dozen (ii) 10 dozens registers @ 15 per register Jun.10 Purchased from Amrit Furniture 2 Tables @ 1,500 per table. Jun.15 Purchased 3 dozens ink pots @ 80 per dozen from Mehar Paper Co. and received a cash discount of 50 Jun.18 Purchased from Rehman Bros. on credit (i) 5 reams of white paper @ 50 per ream (ii) 120 pens @ 60 per dozen Less trade discount of 10%

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## The solution of Question No 10 Chapter No 8: –

 Returns Outward Book of Modern Shoes, Kolkata West Bengal Date Particular Detail Total 2018Jan. 01 Gagan Stationery Mart 70 dozen Pencils @ Rs 25 per dozen 1,750 120* Registers @ Rs 15 per Register 1,800 4,315 4,315 18 Rehman Bros 5 reams of White Paper @ Rs 50 per ream 250 10 Dozen** @ 60 per dozen 600 850 Less: 10% Trade Discount 85 765 765 4,315

Note: Purchases book records only the credit purchase of goods, so transaction dated June 10 being the purchase of furniture and June 15 being the purchase of goods for cash will not be recorded

Working Note:-

1 Dozen contains a quantity of 12

 So, 120 Pens will be = 120 12 = 10 Dozen

Purchase Return Book | Subsidiary Books | Examples

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