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Question No 12 Chapter No 9 – USHA Publication 11 Class

Question No 12 Chapter No 9
Q-12 - CH-9 - USHA +1 Book 2020 - Solution

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Question No 12 Chapter No 9

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Purchases book & Sale Book

12. Write Purchases and Sale books from the following transaction of Balbir Singh and post them into Ledger

2019 
Apr.1Purchased goods from Raja & Co. Meerut
 10 Table Fans @ Rs 800 each
 12 Ceiling Fans @ Rs 700 each
 (Less Trade discount 20%)
Apr.2Purchased goods from Banerjee & Co., Calicut
 20 Stabilizers @ RS 1,800 each
 15 Electric Irons @ RS 1,200 per dozen
Apr.7Sold to Victor & Co., Ooty
 16 Tables Fans @ Rs 1,000 per each
 (Trade discount 5%)
Apr.9Sold to Surjeet & Co., Tripura
 8 Wall Fans @ RS 1,400 each
 6 dozen Electric Tubers @ Rs 1,800 per dozen
Apr.13Purchased 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
DateParticularDetailTotal
2019   
Apr. 1Raja & Co,. Merrut  
 10 Tables Fans @ Rs 800 each8,000 
 12 Ceiling fans @ Rs 700 each8,400 
  16,400 
 Less: Trade Discount @20%3,280 
  13,12013,120
    
Apr. 2Banerjee & Co., Calicut  
 20 Stabilizers @ Rs 1,800 each36,000 
 15 Electric Irons @ RS 1,200 per dozen1,500 
  37,50037,500
Apr. 13Kapil & Sons, Faridabad  
 30 dozen bulbs @ Rs 120 per dozen3,600 
 3 dozen mercury bulbs @ Rs 30 each bulb1,080 
  4,680 
 Tared Discount 20%468 
  4,2124,212
 Total 54,832

 

Sale Book
DateParticularDetailTotal
2019   
Apr. 7Victor & Co., Ooty  
 16 Table fans @ Rs 1,000 per each16,000 
 Less: Trade Discount @5%800 
  15,20015,200
    
Apr. 9Surjeet & Co., Tripura  
 8 Wall fans @ Rs 1,400 each11,200 
 6 dozen electric tubes @ RS 1,800 per dozen10,800 
  22,00022,000
 Total 37,200

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Dr.Raja & Co., A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2019   2019   
    Apr. 1By Purchases A/c 13,120
      

 

Dr.Banerjee & Co., A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2019   2019   
    Apr. 2By Purchases A/c 37,500
      

 

Dr.Kapil & Sons, A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2019   2019   
    Apr. 13By Purchases A/c 4,212
      

 

Dr.Purchases A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2019   2019   
Apr. 30So Sundries 54,832    
      

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Dr.Victor & Co., A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2019   2019   
Apr. 7To Sale A/c 22,000    
      

 

Dr.Surjeet & Co., A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2019   2019   
Apr. 30So Sundries 22,000    
      

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Dr.Sale A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2019   2019   
    Apr. 1By 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: –

 

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

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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

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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 

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Chapter No. 17 – Financial Statements – (Without Adjustments)

Chapter No. 18 – Financial Statements – (With Adjustments)

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