Question No 10 Chapter No 9
10 Harman Trades are the dealers of Mobile phones of three companies- Apple, Samsung and HTC. From the following transaction, prepare a columnar Sale book
| 2018 | |
| Mar.1 | Sol to Yashwant Enterprises, New Delhi |
| 16 Apple phones @ RS 45,000 each | |
| 18 Samsung phones @ Rs 35,000 each | |
| 10 HTC phones 2 Rs 24,000 each | |
| Tared discount 10% | |
| Mar.9 | Sold to Himanshu Stores, Hubli |
| 15 Samsung phones Rs 36,000 each | |
| 18 HTC phones @ Rs 25,000 each | |
| Trade discount 20% | |
| Mar.16 | Sold to Pooja Stores, Panaji |
| 30 Apple phones @ Rs 51,000 | |
| 20 Samsung phones @ Rs 45,000 | |
| Tare discount 10% | |
| Mar.21 | Sold to Shivani Enterprises, Surat |
| 8 Apple phones @ Rs 50,000 each | |
| 10 HTC phones 2 Rs 25,000 |
The solution of Question No 10 Chapter No 9: –
Sales Book
| Date | Particular | Detail | Total |
| 2018 | |||
| Mar. 1 | Yashwant Enterprises, new Delhi | ||
| 16 Apple phones @ Rs 45,000 each | 7,20,000 | ||
| 18 Samsung phones @ Rs 35,000 each | 6,30,000 | ||
| 10 HTC phones @ Rs 24,000 each | 2,40,000 | ||
| 15,90,000 | |||
| Less: Trade Discount @5% | 1,59,000 | ||
| 14,31,000 | 14,31,000 | ||
| Mar. 9 | Himanshu Stores, Hubli | ||
| 15 Samsung phones @ Rs 36,000 each | 5,40,000 | ||
| 18 HTC phones @ Rs 25,000 each | 4,50,000 | ||
| 9,90,000 | |||
| Less: Trade Discount 10% | 1,98,000 | ||
| 7,92,000 | 7,92,000 | ||
| Mar. 15 | Pooja Stores, Panaji | ||
| 30 Apple phones @ Rs 51,000 | 15,30,000 | ||
| 20 Samsung phones @ Rs 45,000 | 9,00,000 | ||
| 24,30,000 | |||
| Tared Discount 10% | 2,43,000 | ||
| 21,87,000 | 21,87,000 | ||
| Mar.21 | Shivani Enterprises, Surat | ||
| 8 Apple Phones @ Rs 50,000 | 22,500 | ||
| 10 HTC phones @ Rs 25,000 | 2,50,000 | ||
| 6,50,000 | 6,50,000 | ||
| Total | 50,60,000 |
Sales Book – Subsidiary Books – Examples
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Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
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Chapter No. 2 – Theory Base of Accounting
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
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Chapter No. 12 – Bank Reconciliation Statement
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)