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Question No 22 Chapter No 9 – USHA Publication 11 Class

Question No 22 Chapter No 9
Q-22 - CH-9 - USHA +1 Book 2020 - Solution

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Question No 22 Chapter No 9

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Purchases, Sale, Purchases Return and Sale Return book

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

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

The solution to Question No 22 Chapter No 9: –

Purchases Book
DateParticularDetailTotal
2018   
Mar. 1Ramesh & Co.,2,000 
 Less- Trade discount @ 10%200 
  1,8001,800
    
Mar. 2Omesh & Co.,3,000 
 Trade discount @ 15%300 
  2,7002,700
 Total 4,500

 

Sale Book
DateParticularDetailTotal
2018   
Mar. 3R.Ramesh8,000 
 Less- Trade discount @ 2%160 
  7,6407,640
    
Mar. 6B.Brave1,600 
 Tared Discount @ 10%160 
  1,4401,440
 Total 9,280

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Purchases Return Book
DateParticularDetailTotal
2018   
Mar. 5R.Ramesh500 
 Less- Trade discount @ 10%50 
  450450
 Total 450

 

Sale Return Book
DateParticularDetailTotal
2018   
Mar. 8B.Brave140140
 Total 140

 

 

 

Purchase Book | Types | Examples | Subsidiary Books

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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: –

Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Origin of Transactions

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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

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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 

Chapter No. 15 – Bills of Exchange

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Chapter No. 16 – Rectification of Errors 

Chapter No. 17 – Financial Statements – (Without Adjustments)

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

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