Question No 21 Chapter No 9 – USHA Publication 11 Class

Question No 21 Chapter No 9

Question No 21 Chapter No 9

Purchases Return and Sale Return Book

20 prepare Return Inward and return Outward Books from the following transaction of Jasbir Associates, Kolkata:

2018  
Apr.1 Returned to AB Co., of Mysore
  20 Laser printers @ Rs 9,000 each
  15 UPS @ Rs 3,000 each
Apr.4 Returned by CD Computers, Panchkula
  16 Slim computer @ Rs 35,000 each
  80 Key boards @ Rs 150 each
   Tarde discount @5%
Apr.6 Returned to EF Computer Associates, Kangra
  120 optical Mouse @ Rs 150 each
  160 DVDs @ Rs 50 each
  Tarde discount 6%
Apr.12 GH & Co., Faridabad returned to us :
  20 CD boxes @ Rs 150 each box
  50 motherboards @ Rs 600 each
  Tarde discount 10%
Apr.18 Returned to IJ hardware, Gurgaon
  50 ink- Jet printers @ Rs 4,500 each
  10 coloured printers @ Rs 16,500 each
  Trade discount 6%
Apr.27 Returned by KL computer, Saharanpur:
  250 RAMs @ Rs 120 each
  85 Monitors @ Rs 6,000 each
   Tared discount 4%

 

The solution of Question No 21 Chapter No 9: –

 

Purchases Return Book
Date Particular Detail Total
2018      
Apr. 1 AB & Co., of Mysore    
  20 Laser printers @ Rs 9,000 each 1,80,000  
  15 UPS @ Rs 3,000 each 45,000  
    2,25,000 2,25,000
       
Apr. 11 EF Computer Associates, Kangra    
  120 optical mouse @ Rs 150 each 720  
  160 DVDs @ Rs 50 each 8,000  
    26,000  
  Trade discount 15% 1,560  
    24,440 24,440
Apr. 18 IJ Hardware, Gurgaon    
  50 ink –jet printers @ Rs 4,500 each 2,25,000  
  10 colored printers @ Rs 16,500 each 1,65,000  
    3,90,000  
  Tared Discount 6% 23,400  
    3,66,600 3,66,600
  Total   6,16,040

 

Sale Return Book
Date Particular Detail Total
2018      
Apr. 4 CD Computer, Panchkula    
  16 slim computer@ Rs 35,000 each 5,60,000  
  80 Key boards @ Rs 150 each 12,000  
    5,72,000  
  Tared Discount 5% 28,600  
    5,43,400 5,43,400
       
Apr. 12 GH & Co., Faridabad returned to us    
  20 Cd boxes @ Rs 150 each box 3,000  
  50 motherboards 2 Rs 600 each 30,000  
    33,000  
  Trade discount 10% 3,300  
    29,700 29,700
Apr. 27 KL Computer, Saharanpur    
  250 RAMs @ Rs 120 each 30,000  
  85 monitor @ Rs 6,000 each 5,10,000  
    5,40,000  
  Tared Discount 4% 21,600  
    5,18,400 5,18,400
  Total   10,91,500

 

Purchase Return Book | Subsidiary Books | Examples

 

Sales Return Book | Subsidiary Books | Examples

Thanks, Please Like and share with your friends  

Comment if you have any question.

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)

Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.