Question No 13 Chapter No 9
Purchases Return Book
13. Write up Return Outward Book of Malhotra & Co., Delhi from the following transaction:
| 2018 | |
| Jan.4 | Return to Sangam Traders 25 chairs @ Rs 150 per chair, being not of the specified design |
| Trade discount 10% | |
| Jan.12 | Sent back one dining table to Aggarwal, Kanpur for not being polished properly @ RS 800 and 20 chairs @ Rs 190 each |
| Jan.20 | Returned to Yadav & Co., Karnal |
| 20 chairs 2 Rs 200 each | |
| 2 Dressing Tables @ RS 1,500 each | |
| Jan.28 | Allowance calmed from Aggarwal Furnishers on account of a mistake in invoice Rs 620 |
The solution of Question No 13 Chapter No 9: –
| Return Outward Book |
|||
| Date | Particular | Detail | Total |
| 2018 | |||
| Jan. 4 | Sangam Traders | ||
| 25 Chairs @ Rs 150 each | 3,750 | ||
| Less: Trade Discount @10% | 375 | ||
| 3,375 | 3,375 | ||
| Jan. 12 | Aggarwal Furnishers | ||
| 1 Dining Tables @ Rs 800 | 800 | ||
| 20 Chairs @ Rs 190 each | 3,800 | ||
| 4,600 | 4,600 | ||
| Jan. 20 | Yadav & Co., Karnal | ||
| 20 chairs @ Rs 200 each | 4,000 | ||
| 2 Dressing Tables @ RS 1,500 each | 3,000 | ||
| 7,000 | 7,000 | ||
| Jan. 28 | Aggarwal Furnishers | 620 | 620 |
| Total | 15,595 | ||
Purchase Return 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. 2 – Theory Base of Accounting
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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
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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)