i am not able to solve ...so please can i get subsidiary books of accounts project of example of M/s Rajesh Traders which consists of 16 transactions? please experts kindly answer my question this time...
No issues Saumya, the subsidiary books are provided below.
| Cash Book | ||||||||||||
| Dr. | Cr. | |||||||||||
| Date | Particulars | L.F. | Cash (Rs) |
Bank (Rs) |
Discount Allowed (Rs) |
Date | Particulars | L.F. | Cash (Rs) |
Bank (Rs) |
Discount Received (Rs) |
|
| 2012 | 2012 | |||||||||||
| April 01 | Capital A/c | 1,00,000 | April 10 | Bank A/c | C | 30,000 | ||||||
| April 10 | Cash A/c | C | 30,000 | May 10 | Carriage A/c | 2,000 | ||||||
| Nov. 30 | Ayesha | 65,000 | 5,000 | June 30 | Rent A/c | 10,000 | ||||||
| 2013 | Aug. 31 | Furniture A/c | 8,000 | |||||||||
| Jan. 15 | Interest A/c | 2,000 | Sept. 10 | Advertisement A/c | 5,000 | |||||||
| Feb. 10 | Rajeev | 16,000 | Oct. 05 | Drawings A/c | 6,000 | |||||||
| Dec. 31 | Salaries A/c | 15,000 | ||||||||||
| 2013 | ||||||||||||
| March 31 | Balance c/d | 1,16,000 | 21,000 | |||||||||
| 1,81,000 | 32,000 | 5,000 | 1,81,000 | 32,000 | ||||||||
| 2013 | ||||||||||||
| April 01 | Balance b/d | 1,16,000 | 21,000 | |||||||||
| Purchases Book | |||||
| Date | Purchases Invoice No. |
Name of the Supplier | L.F. | Details (Rs) | Amount (Rs) |
| 2012 | |||||
| May 10 | Mohan Singh | 40,000 | |||
| Purchases A/c Dr. | 40,000 | ||||
| Sales Book | |||||
| Date | Sales Invoice No. |
Name of the Customer | L.F. | Details (Rs) | Amount (Rs) |
| 2012 | |||||
| May 20 | Rajeev | 20,000 | |||
| June 15 | Ayesha | 70,000 | |||
| Sales A/c Cr. | 90,000 | ||||
| Purchases Return Book | |||||
| Date | Debit Note No. |
Name of the Supplier | L.F. | Details (Rs) | Amount (Rs) |
| 2012 | |||||
| May 25 | Mohan Singh | 10,000 | |||
| Purchases Return A/c Cr. | 10,000 | ||||
| Journal Proper | |||||
| Date | Particulars | L.F. | Debit Amount (Rs) |
Credit Amount (Rs) |
|
| 2012 | |||||
| Dec. 12 | Donation A/c | Dr. | 1,000 | ||
| To Purchases A/c | 1,000 | ||||
| (Goods given as donations) | |||||
| Feb. 10 | Bad Debts A/c | Dr. | 4,000 | ||
| To Rajeev A/c | 4,000 | ||||
| (Rajeev become insolvent and only 80 paise in a rupee can be recovered from his estate) | |||||
| 2013 | |||||
| March 31 | Closing Stock A/c | Dr. | 32,000 | ||
| To Trading A/c | 32,000 | ||||
| (Stock at the end) | |||||