Question No 10 Chapter No 9 – USHA Publication 11 Class

Question No 10 Chapter No 9

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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Also, Check out the solved question of all Chapters: –

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Vouchers and transactions

Chapter No. 4 – Journal

Chapter No. 5 – Ledger

Chapter No. 6 – Cash Book

Chapter No. 7 – Other Subsidiary Books

Chapter No. 8 – Journal Proper

Chapter No. 9 – Trial Balance 

Chapter No. 10 – Bank Reconciliation Statement

Chapter No. 11 – Depreciation

Chapter No. 12 – Provisions and Reserves 

Chapter No. 13 – Bills of Exchange

Chapter No. 14 – Rectification of Errors 

Chapter No. 15 – Financial Statements – (Without Adjustments)

Chapter No. 16 – Financial Statements – (With Adjustments)

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