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






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