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Question No 10 Chapter No 9 – USHA Publication 11 Class

Question No 10 Chapter No 9
Q-10 - CH-9 - USHA +1 Book 2020 - Solution-min

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Question No 10 Chapter No 9

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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.1Sol 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.9Sold to Himanshu Stores, Hubli
 15 Samsung phones Rs 36,000 each
 18 HTC phones @ Rs 25,000 each
 Trade discount 20%
Mar.16Sold to Pooja Stores, Panaji
 30 Apple phones @ Rs 51,000
 20 Samsung phones @ Rs 45,000
 Tare discount 10%
Mar.21Sold 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

DateParticularDetailTotal
2018   
Mar. 1Yashwant Enterprises, new Delhi  
 16 Apple phones @ Rs 45,000 each7,20,000 
 18 Samsung phones @ Rs 35,000 each6,30,000 
 10 HTC phones @ Rs 24,000 each2,40,000 
  15,90,000 
 Less: Trade Discount @5%1,59,000 
  14,31,00014,31,000
    
Mar. 9Himanshu Stores, Hubli  
 15 Samsung phones @ Rs 36,000 each5,40,000 
 18 HTC phones @ Rs 25,000 each4,50,000 
  9,90,000 
 Less: Trade Discount 10%1,98,000 
  7,92,0007,92,000
Mar. 15Pooja Stores, Panaji  
 30 Apple phones @ Rs 51,00015,30,000 
 20 Samsung phones @ Rs 45,0009,00,000 
  24,30,000 
 Tared Discount 10%2,43,000 
  21,87,00021,87,000
Mar.21Shivani Enterprises, Surat  
 8 Apple Phones @ Rs 50,00022,500 
 10 HTC phones @ Rs 25,0002,50,000 
  6,50,0006,50,000
 Total 50,60,000

 

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Sales Book – Subsidiary Books – Examples

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

 

Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

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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. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

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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

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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)

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