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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

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Question No 14 Chapter No 9

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Purchases Return Book

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

2019 
Feb.2Return to Hemant & Co., Agra
 150 markers @ Rs 40 per piece
 80 gum bottles @ Rs 60 per bottle
 Trade discount5%
Feb.11Return to Anwar Hussain & Bros., Kanpur
 90 pen stands @ Rs 120 each
 85 file cover @ Rs 12 each
 Trade discount 10%
Feb.19Returned to Mehboob & Associates, New Delhi
 120 boxes gel pens @ RSs80 per box
 90 boxes of HB pencils @ Rs 20
 Tarde discount 5%
Feb.27Returned 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
DateParticularDetailTotal
2019   
Feb. 2Hemant & Co., Agra  
 150 Markers @ Rs 40 per piece6,000 
 80 gum bottles @ Rs 60 per bottles4,800 
  10,800 
 Tared Discount 5%540 
  10,26010,260
    
Feb. 11Anwar Hussain & Bros., Kanpur  
 90 pen stands @ Rs 120 each10,800 
 85 file covers @ RS 12 each1,020 
  11,820 
 Tared Discount 10%1,182 
  10,63810,638
Feb. 19Mehboob and Associates, New Delhi  
 120 boxes gel pen @ Rs 80 each9,600 
 90 boxes of HB pencils @ Rs 20 each1,800 
  11,400 
 Tared Discount 5%570 
  10,83010,830
    
Feb. 27Razia & Sister, Hyderabad  
 200 paper rims @ RS 170 per rim34,000 
 160 boxes Clip pins @ Rs 10 per box1,600 
  35,600 
  3,560 
  32,04032,040
 Total 63,768

 

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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

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Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

Chapter No. 14 – Provisions and Reserves 

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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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