Question No 12 Chapter No 9 – USHA Publication 11 Class

Question No 12 Chapter No 9

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
2018      
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 54,832

 

Sale Book
Date Particular Detail Total
2018      
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 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        
           

 

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

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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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