Question No 22 Chapter No 9 – USHA Publication 11 Class

Question No 22 Chapter No 9

Question No 22 Chapter No 9

Purchases, Sale , Purchases Return and Sale Return book

22. From the particulars given below, enter up the transaction in the subsidiary books

2019  
Mar.1 Bought goods from Ramesh & Co., Rs 2,000 less 10% trade discount 
Mar.2 Received from Omesh & Co., goods of Rs 6,000 less 10% trade discount and 5% cash discount on cash  
Mar.3 Sold on credit to R.Ramesh goods Rs 8,000 less 2% trade discount 
Mar.4 Booked order with S. Somnath goods Rs 3,000 less 205 trade discount 
Mar.5 Returned to Ramesh & Co., 1/4th goods which were received on 1st March as there were not according to sample
Mar.6 Invoice goods to B. Barva worth Rs 1,600 after allowing 10% trade discount 
Mar.7 Sold our surplus machinery for Rs 600
Mar.8 B.Barva returned goods worth Rs 140 for which we sent him a credit note 

 

The solution of Question No 22 Chapter No 9: –

 

Purchases Book
Date Particular Detail Total
2018      
Mar. 1 Ramesh & Co., 2,000  
  Less- Trade discount 10% 200  
    1,800 1,800
       
Mar. 2 Omesh & Co., 3,000  
  Trade discount 15% 300  
    2,700 2,700
  Total   4,500

 

Sale Book
Date Particular Detail Total
2018      
Mar. 3 R.Ramesh 8,000  
  Less- Trade discount 2% 160  
    7,640 7,640
       
Mar. 6 B.Brave 1,600  
  Tared Discount 10% 160  
    1,440 1,440
  Total   9,280

 

Purchases Return Book
Date Particular Detail Total
2018      
Mar. 5 R.Ramesh 500  
  Less- Trade discount 10% 50  
    450 450
  Total   450

 

Sale Return Book
Date Particular Detail Total
2018      
Mar. 8 B.Brave 140 140
  Total   140

 

 

 

Purchase Book | Types | Examples | Subsidiary Books

 

Sales Book| Subsidiary Books | Examples

 

Purchase Return Book | Subsidiary Books | Examples

 

Sales 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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