# Question No 10 Chapter No 9 – USHA Publication 11 Class

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

 2019 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: –

 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 50,60,000

Note: the entry of Dec.20 will not come in the sale for because it is not related to the business  deals in

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)