Question No 12 Chapter No 9
Purchases book & Sale Book
12. Write Purchases and Sale books from the following transaction of Balbir Singh and post them into Ledger
| 2019 | |
| Apr.1 | Purchased goods from Raja & Co. Meerut |
| 10 Table Fans @ Rs 800 each | |
| 12 Ceiling Fans @ Rs 700 each | |
| (Less Trade discount 20%) | |
| Apr.2 | Purchased goods from Banerjee & Co., Calicut |
| 20 Stabilizers @ RS 1,800 each | |
| 15 Electric Irons @ RS 1,200 per dozen | |
| Apr.7 | Sold to Victor & Co., Ooty |
| 16 Tables Fans @ Rs 1,000 per each | |
| (Trade discount 5%) | |
| Apr.9 | Sold to Surjeet & Co., Tripura |
| 8 Wall Fans @ RS 1,400 each | |
| 6 dozen Electric Tubers @ Rs 1,800 per dozen | |
| Apr.13 | Purchased from Kapil & Sons, Faridabad |
| 30 dozen Bulbs @ RS 120 per dozen | |
| 3 dozen Mercury Bulbs @ Rs 30 each bulb | |
| (Trade discount 10%) |
The solution of Question No 12 Chapter No 9: –
| Purchases Book |
|||
| Date | Particular | Detail | Total |
| 2019 | |||
| Apr. 1 | Raja & Co,. Merrut | ||
| 10 Tables Fans @ Rs 800 each | 8,000 | ||
| 12 Ceiling fans @ Rs 700 each | 8,400 | ||
| 16,400 | |||
| Less: Trade Discount @20% | 3,280 | ||
| 13,120 | 13,120 | ||
| Apr. 2 | Banerjee & Co., Calicut | ||
| 20 Stabilizers @ Rs 1,800 each | 36,000 | ||
| 15 Electric Irons @ RS 1,200 per dozen | 1,500 | ||
| 37,500 | 37,500 | ||
| Apr. 13 | Kapil & Sons, Faridabad | ||
| 30 dozen bulbs @ Rs 120 per dozen | 3,600 | ||
| 3 dozen mercury bulbs @ Rs 30 each bulb | 1,080 | ||
| 4,680 | |||
| Tared Discount 20% | 468 | ||
| 4,212 | 4,212 | ||
| Total | 54,832 | ||
| Sale Book |
|||
| Date | Particular | Detail | Total |
| 2019 | |||
| Apr. 7 | Victor & Co., Ooty | ||
| 16 Table fans @ Rs 1,000 per each | 16,000 | ||
| Less: Trade Discount @5% | 800 | ||
| 15,200 | 15,200 | ||
| Apr. 9 | Surjeet & Co., Tripura | ||
| 8 Wall fans @ Rs 1,400 each | 11,200 | ||
| 6 dozen electric tubes @ RS 1,800 per dozen | 10,800 | ||
| 22,000 | 22,000 | ||
| Total | 37,200 | ||
| Dr. | Raja & Co., A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2019 | 2019 | ||||||
| Apr. 1 | By Purchases A/c | 13,120 | |||||
| – | – | ||||||
| Dr. | Banerjee & Co., A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2019 | 2019 | ||||||
| Apr. 2 | By Purchases A/c | 37,500 | |||||
| – | – | ||||||
| Dr. | Kapil & Sons, A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2019 | 2019 | ||||||
| Apr. 13 | By Purchases A/c | 4,212 | |||||
| – | – | ||||||
| Dr. | Purchases A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2019 | 2019 | ||||||
| Apr. 30 | So Sundries | 54,832 | |||||
| – | – | ||||||
| Dr. | Victor & Co., A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2019 | 2019 | ||||||
| Apr. 7 | To Sale A/c | 22,000 | |||||
| – | – | ||||||
Advertisement-X
| Dr. | Surjeet & Co., A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2019 | 2019 | ||||||
| Apr. 30 | So Sundries | 22,000 | |||||
| – | – | ||||||
| Dr. | Sale A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2019 | 2019 | ||||||
| Apr. 1 | By Sundries A/c | 37,200 | |||||
| – | – | ||||||
Purchase Book | Types | Examples | Subsidiary Books
Sales Book – Subsidiary Books – Examples
Thanks, Please Like and share with your friends
Comment if you have any question.
Also, Check out the solved question of all Chapters: –
Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
Chapter No. 2 – Theory Base of Accounting
Advertisement-X
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
Chapter No. 12 – Bank Reconciliation Statement
Advertisement-X
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)