Question No 13 Chapter No 9 – USHA Publication 11 Class

Question No 13 Chapter No 9

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 15,595

 

Purchase Return 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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