Question No 14 Chapter No 9 – USHA Publication 11 Class

Question No 14 Chapter No 9
Q-14 - CH-9 - USHA +1 Book 2020 - Solution

Question No 14 Chapter No 9

Purchases Return Book

13. Write up Return Outward Book of Malhotra & Co., Delhi from the following transaction:

2019  
Feb.2 Return to Hemant & Co., Agra
  150 markers @ Rs 40 per piece
  80 gum bottles @ Rs 60 per bottle
  Trade discount5%
Feb.11 Return to Anwar Hussain & Bros., Kanpur
  90 pen stands @ Rs 120 each
  85 file cover @ Rs 12 each
  Trade discount 10%
Feb.19 Returned to Mehboob & Associates, New Delhi
  120 boxes gel pens @ RSs80 per box
  90 boxes of HB pencils @ Rs 20
  Tarde discount 5%
Feb.27 Returned to Razia & Sisters, Hyderabad
  200 paper rims @ RS 170 per rim
  160 boxes clip pins @ RS 10 per box
  Trade discount 10%

The solution of Question No 14 Chapter No 9: –

Return Outward Book
Date Particular Detail Total
2019      
Feb. 2 Hemant & Co., Agra    
  150 Markers @ Rs 40 per piece 6,000  
  80 gum bottles @ Rs 60 per bottles 4,800  
    10,800  
  Tared Discount 5% 540  
    10,260 10,260
       
Feb. 11 Anwar Hussain & Bros., Kanpur    
  90 pen stands @ Rs 120 each 10,800  
  85 file covers @ RS 12 each 1,020  
    11,820  
  Tared Discount 10% 1,182  
    10,638 10,638
Feb. 19 Mehboob and Associates, New Delhi    
  120 boxes gel pen @ Rs 80 each 9,600  
  90 boxes of HB pencils @ Rs 20 each 1,800  
    11,400  
  Tared Discount 5% 570  
    10,830 10,830
       
Feb. 27 Razia & Sister, Hyderabad    
  200 paper rims @ RS 170 per rim 34,000  
  160 boxes Clip pins @ Rs 10 per box 1,600  
    35,600  
    3,560  
    32,040 32,040
  Total   63,768

 

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. 1 – Introduction

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. 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

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

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Chapter No. 13 – Depreciation

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)

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

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