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Page No 11.33:
Question 1:
Answer:
Books of Subhash General Stores Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
May 01 |
M/s. Chunni Lal Mam, Raj Delhi |
|
|
|
|
|
100 bags Wheat @ Rs 530 per bag |
|
53,000 |
|
|
|
50 bags Rice Basmati @ Rs 500 per bag |
|
25,000 |
|
|
|
|
|
78,000 |
|
|
|
Less: 10% Trade Discount |
|
(7,800) |
70,200 |
|
|
|
|
|
|
|
May 03 |
M/s. Kanodia Oil Mills, Delhi |
|
|
|
|
|
40 tins Oil @ Rs 450 per tin |
|
18,000 |
|
|
|
20 tins Banaspati Oil @ Rs 350 per tin |
|
7,000 |
|
|
|
|
|
25,000 |
|
|
|
Less: 5% Trade Discount |
|
(1,250) |
23,750 |
|
|
|
|
|
|
|
May 04 |
M/s. Gupta Bros, Hapur |
|
|
|
|
|
25 bags Gram @ Rs 48 per bag |
|
1,200 |
|
|
|
40 bags Oats @ Rs 25 per bag |
|
1,000 |
|
|
|
|
|
2,200 |
|
|
|
Less: 5% Trade Discount |
|
(110) |
2,090 |
|
|
Purchases A/c |
Dr. |
|
|
96,040 |
|
|
|
|
|
Page No 11.34:
Question 2:
Books of Subhash General Stores Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
May 01 |
M/s. Chunni Lal Mam, Raj Delhi |
|
|
|
|
|
100 bags Wheat @ Rs 530 per bag |
|
53,000 |
|
|
|
50 bags Rice Basmati @ Rs 500 per bag |
|
25,000 |
|
|
|
|
|
78,000 |
|
|
|
Less: 10% Trade Discount |
|
(7,800) |
70,200 |
|
|
|
|
|
|
|
May 03 |
M/s. Kanodia Oil Mills, Delhi |
|
|
|
|
|
40 tins Oil @ Rs 450 per tin |
|
18,000 |
|
|
|
20 tins Banaspati Oil @ Rs 350 per tin |
|
7,000 |
|
|
|
|
|
25,000 |
|
|
|
Less: 5% Trade Discount |
|
(1,250) |
23,750 |
|
|
|
|
|
|
|
May 04 |
M/s. Gupta Bros, Hapur |
|
|
|
|
|
25 bags Gram @ Rs 48 per bag |
|
1,200 |
|
|
|
40 bags Oats @ Rs 25 per bag |
|
1,000 |
|
|
|
|
|
2,200 |
|
|
|
Less: 5% Trade Discount |
|
(110) |
2,090 |
|
|
Purchases A/c |
Dr. |
|
|
96,040 |
|
|
|
|
|
Answer:
Books Verma Bros. Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan. 03 |
M/s. Birla Mills |
|
|
|
|
|
100 pieces long cloth @ Rs 80 each |
|
8,000 |
|
|
|
50 pieces shirting @ Rs 100 each |
|
5,000 |
13,000 |
|
|
|
|
|
|
|
Jan. 15 |
M/s. Arvind Mills |
|
|
|
|
|
20 pieces coating @ Rs 1,000 each |
|
20,000 |
|
|
|
10 pieces shirting @ Rs 90 each |
|
900 |
20,900 |
|
|
|
|
|
|
|
Jan. 31 |
Purchases A/c |
Dr. |
|
|
33,900 |
|
|
|
|
|
Page No 11.34:
Question 3:
Books Verma Bros. Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan. 03 |
M/s. Birla Mills |
|
|
|
|
|
100 pieces long cloth @ Rs 80 each |
|
8,000 |
|
|
|
50 pieces shirting @ Rs 100 each |
|
5,000 |
13,000 |
|
|
|
|
|
|
|
Jan. 15 |
M/s. Arvind Mills |
|
|
|
|
|
20 pieces coating @ Rs 1,000 each |
|
20,000 |
|
|
|
10 pieces shirting @ Rs 90 each |
|
900 |
20,900 |
|
|
|
|
|
|
|
Jan. 31 |
Purchases A/c |
Dr. |
|
|
33,900 |
|
|
|
|
|
Answer:
Purchases Book |
||||||
Date |
Particulars |
L.F. |
Details (Rs) |
Cost (Rs) |
Freight (Rs) |
Total (Rs) |
2016 |
|
|
|
|
|
|
April 01 |
BPL |
|
|
|
|
|
|
20 Colour T.V. @ Rs 15,000 each |
|
3,00,000 |
|
|
|
|
Less: 10% Trade Discount |
|
(30,000) |
2,70,000 |
2,000 |
2,72,000 |
|
|
|
|
|
|
|
April 15 |
Soni India Ltd. |
|
|
|
|
|
|
10 Colour T.V. @ Rs 20,000 |
|
2,00,000 |
|
|
|
|
Less: 10% Trade Discount |
|
(20,000) |
1,80,000 |
1,000 |
1,81,000 |
|
|
|
|
|
|
|
April 20 |
India Today Ltd. |
|
|
|
|
|
|
10 Music Systems @ Rs 10,000 |
|
1,00,000 |
|
|
|
|
Less: 15% Trade Discount |
|
(15,000) |
85,000 |
1,000 |
86,000 |
|
|
|
|
|
|
|
April 30 |
Videocon India Ltd. |
|
|
|
|
|
|
5 Washing Machines @ Rs 15,000 each |
|
75,000 |
|
|
|
|
Less: 20% Trade Discount |
|
(15,000) |
60,000 |
1,000 |
61,000 |
|
|
|
|
5,95,000 |
5,000 |
6,00,000 |
|
|
|
|
|
|
|
Purchases Account |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
April 30 |
Sundries of Purchases as per |
|
|
|
|
|
|
|
|
Purchases Book for the month of |
|
|
|
|
|
|
|
|
April |
|
5,95,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Freight Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 01 |
BPL |
|
2,000 |
|
|
|
|
April 15 |
Soni India Ltd. |
|
1,000 |
|
|
|
|
April 20 |
India Today Ltd. |
|
1,000 |
|
|
|
|
April 30 |
Videocon India Ltd. |
|
1,000 |
|
|
|
|
|
|
|
|
|
|
|
|
BPL |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 01 |
Purchases |
|
2,70,000 |
|
|
|
|
|
Freight |
|
2,000 |
|
|
|
|
|
|
|
|
Soni India Ltd. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 15 |
Purchases |
|
1,80,000 |
|
|
|
|
April 15 |
Freight |
|
1,000 |
|
|
|
|
|
|
|
|
India Today Ltd. |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
|
2016 |
|
|
|
|
|
|
|
|
April 20 |
Purchases |
|
85,000 |
|
|
|
|
|
April 20 |
Freight |
|
1,000 |
|
|
|
|
|
|
|
|
|
|
Videocon India Ltd. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 30 |
Purchases |
|
60,000 |
|
|
|
|
April 30 |
Freight |
|
1,000 |
|
|
|
|
|
|
|
|
Page No 11.34:
Question 4:
Purchases Book |
||||||
Date |
Particulars |
L.F. |
Details (Rs) |
Cost (Rs) |
Freight (Rs) |
Total (Rs) |
2016 |
|
|
|
|
|
|
April 01 |
BPL |
|
|
|
|
|
|
20 Colour T.V. @ Rs 15,000 each |
|
3,00,000 |
|
|
|
|
Less: 10% Trade Discount |
|
(30,000) |
2,70,000 |
2,000 |
2,72,000 |
|
|
|
|
|
|
|
April 15 |
Soni India Ltd. |
|
|
|
|
|
|
10 Colour T.V. @ Rs 20,000 |
|
2,00,000 |
|
|
|
|
Less: 10% Trade Discount |
|
(20,000) |
1,80,000 |
1,000 |
1,81,000 |
|
|
|
|
|
|
|
April 20 |
India Today Ltd. |
|
|
|
|
|
|
10 Music Systems @ Rs 10,000 |
|
1,00,000 |
|
|
|
|
Less: 15% Trade Discount |
|
(15,000) |
85,000 |
1,000 |
86,000 |
|
|
|
|
|
|
|
April 30 |
Videocon India Ltd. |
|
|
|
|
|
|
5 Washing Machines @ Rs 15,000 each |
|
75,000 |
|
|
|
|
Less: 20% Trade Discount |
|
(15,000) |
60,000 |
1,000 |
61,000 |
|
|
|
|
5,95,000 |
5,000 |
6,00,000 |
|
|
|
|
|
|
|
Purchases Account |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
April 30 |
Sundries of Purchases as per |
|
|
|
|
|
|
|
|
Purchases Book for the month of |
|
|
|
|
|
|
|
|
April |
|
5,95,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Freight Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 01 |
BPL |
|
2,000 |
|
|
|
|
April 15 |
Soni India Ltd. |
|
1,000 |
|
|
|
|
April 20 |
India Today Ltd. |
|
1,000 |
|
|
|
|
April 30 |
Videocon India Ltd. |
|
1,000 |
|
|
|
|
|
|
|
|
|
|
|
|
BPL |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 01 |
Purchases |
|
2,70,000 |
|
|
|
|
|
Freight |
|
2,000 |
|
|
|
|
|
|
|
|
Soni India Ltd. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 15 |
Purchases |
|
1,80,000 |
|
|
|
|
April 15 |
Freight |
|
1,000 |
|
|
|
|
|
|
|
|
India Today Ltd. |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
|
2016 |
|
|
|
|
|
|
|
|
April 20 |
Purchases |
|
85,000 |
|
|
|
|
|
April 20 |
Freight |
|
1,000 |
|
|
|
|
|
|
|
|
|
|
Videocon India Ltd. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 30 |
Purchases |
|
60,000 |
|
|
|
|
April 30 |
Freight |
|
1,000 |
|
|
|
|
|
|
|
|
Answer:
Books of M/s. B. K. Gupta, Delhi Purchases Books |
|||||||
Date |
Particulars |
L.F. |
Details (Rs) |
Cost (Rs) |
VAT (Rs) |
Packing and Other Charges (Rs) |
Total (Rs) |
2016 |
|
|
|
|
|
|
|
April 08 |
Subodh Brothers |
|
|
|
|
|
|
|
5 chests of tea @ Rs 4,000 per chest |
|
20,000 |
|
|
|
|
|
Less: 10% Trade Discount |
|
(2,000) |
|
|
|
|
|
|
|
18,000 |
|
|
|
|
|
Add: 5% VAT |
|
900 |
18,000 |
900 |
500 |
19,400 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
April 20 |
Siliguri Tea Agency |
|
|
|
|
|
|
|
15 Boxes Tea @ Rs 600 per Box |
|
9,000 |
|
|
|
|
|
Less: 10% Trade Discount |
|
(900) |
|
|
|
|
|
|
|
8,100 |
|
|
|
|
|
Add: 5% VAT |
|
405 |
8,100 |
405 |
50 |
8,555 |
|
|
|
|
26,100 |
1,305 |
550 |
27,955 |
|
|
|
|
|
|
|
|
Purchases Account |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
April 30 |
Sundries of Purchases |
|
|
|
|
|
|
|
|
as per Purchases Book |
|
|
|
|
|
|
|
|
for the month of April |
|
26,100 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
VAT Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 08 |
Subodh Brothers |
|
900 |
|
|
|
|
April 20 |
Siliguri Tea Agency |
|
405 |
|
|
|
|
|
|
|
|
|
|
|
|
Packing and Other Charges Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 08 |
Subodh Brothers |
|
500 |
|
|
|
|
April 20 |
Siliguri Tea Agency |
|
50 |
|
|
|
|
|
|
|
|
|
|
|
|
Subodh Brothers |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 08 |
Purchases |
|
18,000 |
|
|
|
|
April 08 |
VAT |
|
900 |
|
|
|
|
April 08 |
Freight and Other Charges |
|
500 |
|
|
|
|
|
|
|
|
Siliguri Tea Agency |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
|
2016 |
|
|
|
|
|
|
|
|
April 20 |
Purchases |
|
81,000 |
|
|
|
|
|
April 20 |
VAT |
|
405 |
|
|
|
|
|
April 20 |
Freight and Other Charges |
|
50 |
|
|
|
|
|
|
|
|
|
Page No 11.35:
Question 5:
Books of M/s. B. K. Gupta, Delhi Purchases Books |
|||||||
Date |
Particulars |
L.F. |
Details (Rs) |
Cost (Rs) |
VAT (Rs) |
Packing and Other Charges (Rs) |
Total (Rs) |
2016 |
|
|
|
|
|
|
|
April 08 |
Subodh Brothers |
|
|
|
|
|
|
|
5 chests of tea @ Rs 4,000 per chest |
|
20,000 |
|
|
|
|
|
Less: 10% Trade Discount |
|
(2,000) |
|
|
|
|
|
|
|
18,000 |
|
|
|
|
|
Add: 5% VAT |
|
900 |
18,000 |
900 |
500 |
19,400 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
April 20 |
Siliguri Tea Agency |
|
|
|
|
|
|
|
15 Boxes Tea @ Rs 600 per Box |
|
9,000 |
|
|
|
|
|
Less: 10% Trade Discount |
|
(900) |
|
|
|
|
|
|
|
8,100 |
|
|
|
|
|
Add: 5% VAT |
|
405 |
8,100 |
405 |
50 |
8,555 |
|
|
|
|
26,100 |
1,305 |
550 |
27,955 |
|
|
|
|
|
|
|
|
Purchases Account |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
April 30 |
Sundries of Purchases |
|
|
|
|
|
|
|
|
as per Purchases Book |
|
|
|
|
|
|
|
|
for the month of April |
|
26,100 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
VAT Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 08 |
Subodh Brothers |
|
900 |
|
|
|
|
April 20 |
Siliguri Tea Agency |
|
405 |
|
|
|
|
|
|
|
|
|
|
|
|
Packing and Other Charges Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 08 |
Subodh Brothers |
|
500 |
|
|
|
|
April 20 |
Siliguri Tea Agency |
|
50 |
|
|
|
|
|
|
|
|
|
|
|
|
Subodh Brothers |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 08 |
Purchases |
|
18,000 |
|
|
|
|
April 08 |
VAT |
|
900 |
|
|
|
|
April 08 |
Freight and Other Charges |
|
500 |
|
|
|
|
|
|
|
|
Siliguri Tea Agency |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
|
2016 |
|
|
|
|
|
|
|
|
April 20 |
Purchases |
|
81,000 |
|
|
|
|
|
April 20 |
VAT |
|
405 |
|
|
|
|
|
April 20 |
Freight and Other Charges |
|
50 |
|
|
|
|
|
|
|
|
|
Answer:
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
April 01 |
M/s Gupta Furniture House, Delhi |
|
|
|
|
|
120 chairs@ Rs 550 per chair |
|
66,000 |
|
|
|
40 Tables @ Rs 750 per table |
|
30,000 |
|
|
|
|
|
96,000 |
|
|
|
Less: 5% Trade Discount |
|
(4,800) |
91,200 |
|
|
|
|
|
|
|
April 10 |
M/s. Ajit Singh & Sons, Amritsar |
|
|
|
|
|
150 Desks @ Rs 225 per desk |
|
33,750 |
|
|
|
160 Chairs @ Rs 225 per Char. |
|
36,000 |
|
|
|
|
|
69,750 |
|
|
|
Less: 5% Trade Discount |
|
(3,487.50) |
66,262.50 |
|
|
|
|
|
|
|
April 15 |
M/s. Ideal Furniture House, Patiala |
|
|
|
|
|
10 Sofa sets @ Rs 7,500 each |
|
75,000 |
|
|
|
5 Almirahs @ each Rs 750 each |
|
3,750 |
|
|
|
25 Office Tables @ Rs 850 each |
|
21,250 |
|
|
|
|
|
1,00,000 |
|
|
|
Less: 10% Trade Discount |
|
(10,000) |
90,000 |
|
|
Sales A/c |
Cr. |
|
|
2,47,462.50 |
|
|
|
|
|
|
Sales Account |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 30 |
Sundries as per the Sales Book |
|
2,47,426.5 |
|
|
|
|
|
|
|
|
M/s. Gupta Furniture House, Delhi |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 01 |
Sales |
|
91,200 |
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Ajit Singh & Sons, Amritsar |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 10 |
Sales |
|
66,262.50 |
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Ideal Furniture House, Patiala |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
April 15 |
Sales |
|
90,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Page No 11.35:
Question 6:
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
April 01 |
M/s Gupta Furniture House, Delhi |
|
|
|
|
|
120 chairs@ Rs 550 per chair |
|
66,000 |
|
|
|
40 Tables @ Rs 750 per table |
|
30,000 |
|
|
|
|
|
96,000 |
|
|
|
Less: 5% Trade Discount |
|
(4,800) |
91,200 |
|
|
|
|
|
|
|
April 10 |
M/s. Ajit Singh & Sons, Amritsar |
|
|
|
|
|
150 Desks @ Rs 225 per desk |
|
33,750 |
|
|
|
160 Chairs @ Rs 225 per Char. |
|
36,000 |
|
|
|
|
|
69,750 |
|
|
|
Less: 5% Trade Discount |
|
(3,487.50) |
66,262.50 |
|
|
|
|
|
|
|
April 15 |
M/s. Ideal Furniture House, Patiala |
|
|
|
|
|
10 Sofa sets @ Rs 7,500 each |
|
75,000 |
|
|
|
5 Almirahs @ each Rs 750 each |
|
3,750 |
|
|
|
25 Office Tables @ Rs 850 each |
|
21,250 |
|
|
|
|
|
1,00,000 |
|
|
|
Less: 10% Trade Discount |
|
(10,000) |
90,000 |
|
|
Sales A/c |
Cr. |
|
|
2,47,462.50 |
|
|
|
|
|
|
Sales Account |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 30 |
Sundries as per the Sales Book |
|
2,47,426.5 |
|
|
|
|
|
|
|
|
M/s. Gupta Furniture House, Delhi |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 01 |
Sales |
|
91,200 |
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Ajit Singh & Sons, Amritsar |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 10 |
Sales |
|
66,262.50 |
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Ideal Furniture House, Patiala |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
April 15 |
Sales |
|
90,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Answer:
Book of M/s. Gyan Prasad & Bros. Sales Book |
||||
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
July 01 |
M/s. Stationery Mart |
|
300 |
|
|
2 Reams of White Paper @ Rs 150 per ream |
|
|
|
|
|
|
|
|
July 02 |
M/s. Puran Chand & Co. |
|
|
|
|
6 Dozen Inkpot @ Rs 120 per dozen |
|
720 |
|
|
|
|
|
|
July 25 |
M/s. Rahim & Co. |
|
|
|
|
10 Drawing Boards @ Rs 70 per piece |
|
700 |
|
|
Sales A/c |
Cr. |
|
1,720 |
|
|
|
|
Sales Account |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
July 31 |
Sundries as per the Sales Book |
|
1,720 |
|
|
|
|
|
|
|
|
M/s. Stationery Mart |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
July 01 |
Sales |
|
300 |
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Puran Chand & Co. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
July 02 |
Sales |
|
720 |
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Rahim & Co. |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
July 25 |
Sales |
|
700 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Page No 11.35:
Question 7:
Book of M/s. Gyan Prasad & Bros. Sales Book |
||||
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
July 01 |
M/s. Stationery Mart |
|
300 |
|
|
2 Reams of White Paper @ Rs 150 per ream |
|
|
|
|
|
|
|
|
July 02 |
M/s. Puran Chand & Co. |
|
|
|
|
6 Dozen Inkpot @ Rs 120 per dozen |
|
720 |
|
|
|
|
|
|
July 25 |
M/s. Rahim & Co. |
|
|
|
|
10 Drawing Boards @ Rs 70 per piece |
|
700 |
|
|
Sales A/c |
Cr. |
|
1,720 |
|
|
|
|
Sales Account |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
July 31 |
Sundries as per the Sales Book |
|
1,720 |
|
|
|
|
|
|
|
|
M/s. Stationery Mart |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
July 01 |
Sales |
|
300 |
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Puran Chand & Co. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
July 02 |
Sales |
|
720 |
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Rahim & Co. |
||||||||
Dr. |
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
July 25 |
Sales |
|
700 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Answer:
Books of Gupta & Co. Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.05 |
Hari & Co. |
|
|
|
|
|
10 Tables @ Rs 1,100 each |
|
11,000 |
|
|
|
20 chairs @ Rs 650 each |
|
13,000 |
24,000 |
|
|
|
|
|
|
|
Jan.10 |
M/s Sharma & Co. |
|
|
|
|
|
5 Almirah @ Rs 1,150 each |
|
5,750 |
|
|
|
5 Stools @ Rs 100 each |
|
500 |
6,250 |
|
|
|
|
|
|
|
Jan.25 |
M/s. Sohan Lal & Bros. |
|
|
|
|
|
5 Tables @ Rs 575 |
|
2,875 |
|
|
|
1 Revolving Chair @ Rs 1,750 |
|
1,750 |
4,625 |
|
|
Sales A/c |
Cr. |
|
|
34,875 |
|
|
|
|
|
Page No 11.36:
Question 8:
Books of Gupta & Co. Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.05 |
Hari & Co. |
|
|
|
|
|
10 Tables @ Rs 1,100 each |
|
11,000 |
|
|
|
20 chairs @ Rs 650 each |
|
13,000 |
24,000 |
|
|
|
|
|
|
|
Jan.10 |
M/s Sharma & Co. |
|
|
|
|
|
5 Almirah @ Rs 1,150 each |
|
5,750 |
|
|
|
5 Stools @ Rs 100 each |
|
500 |
6,250 |
|
|
|
|
|
|
|
Jan.25 |
M/s. Sohan Lal & Bros. |
|
|
|
|
|
5 Tables @ Rs 575 |
|
2,875 |
|
|
|
1 Revolving Chair @ Rs 1,750 |
|
1,750 |
4,625 |
|
|
Sales A/c |
Cr. |
|
|
34,875 |
|
|
|
|
|
Answer:
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
M/s. Uma Datt, Mumbai |
|
|
|
|
|
100 Copies Double Entry Book Keeping by T.S. Grewal @ Rs 80 each |
|
8,000 |
|
|
|
100 Copies of Business Methods Without Tears by O.P. Goela @ Rs 50 each |
|
5,000 |
13,000 |
|
|
|
|
|
|
|
Jan.08 |
S. Chand, Delhi |
|
|
|
|
|
40 Copies Economics by K.K. Dewet @ Rs 80 each |
|
3,200 |
|
|
|
Less: 15% Trade Discount |
|
(480) |
2,720 |
|
|
|
|
|
|
|
Jan.22 |
Rajab Ali, Agra |
|
|
|
|
|
100 Copies M.S.L.C. Arithmetic @ Rs 45 each |
|
4,500 |
|
|
|
Less: 20% Trade Discount |
|
(900) |
3,600 |
|
|
|
|
|
|
|
Jan.25 |
Hari Ram, Delhi |
|
|
|
|
|
50 Copies History of England @ Rs 50 each |
|
2,500 |
|
|
|
Less: 15% Trade Discount |
|
(375) |
2,125 |
|
|
Purchase A/c |
Dr. |
|
|
21,445 |
|
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.02 |
Shri Dayal |
|
|
|
|
|
24 Double Entry Book Keeping @ Rs 85 each |
|
2,040 |
|
|
|
25 Copies Business Methods Without Tears @ Rs 57 |
|
1,425 |
3,465 |
|
|
|
|
|
|
|
Jan.12 |
Gupta Bros. |
|
|
|
|
|
20 Copies Economics @ Rs 80 each |
|
1,600 |
1,600 |
|
|
|
|
|
|
|
Jan.18 |
Ram Saran Das |
|
|
|
|
|
20 copies of Double Entry Book Keeping @ Rs 85 each |
|
1,700 |
1,700 |
|
|
|
|
|
|
|
Jan.31 |
Rishi Kumar |
|
|
|
|
|
25 Copies M.S.L.C Arithmetic @ Rs 45 each |
|
1,125 |
1,125 |
|
|
Sales A/c |
Cr. |
|
|
7,890 |
|
|
|
|
|
Page No 11.36:
Question 9:
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
M/s. Uma Datt, Mumbai |
|
|
|
|
|
100 Copies Double Entry Book Keeping by T.S. Grewal @ Rs 80 each |
|
8,000 |
|
|
|
100 Copies of Business Methods Without Tears by O.P. Goela @ Rs 50 each |
|
5,000 |
13,000 |
|
|
|
|
|
|
|
Jan.08 |
S. Chand, Delhi |
|
|
|
|
|
40 Copies Economics by K.K. Dewet @ Rs 80 each |
|
3,200 |
|
|
|
Less: 15% Trade Discount |
|
(480) |
2,720 |
|
|
|
|
|
|
|
Jan.22 |
Rajab Ali, Agra |
|
|
|
|
|
100 Copies M.S.L.C. Arithmetic @ Rs 45 each |
|
4,500 |
|
|
|
Less: 20% Trade Discount |
|
(900) |
3,600 |
|
|
|
|
|
|
|
Jan.25 |
Hari Ram, Delhi |
|
|
|
|
|
50 Copies History of England @ Rs 50 each |
|
2,500 |
|
|
|
Less: 15% Trade Discount |
|
(375) |
2,125 |
|
|
Purchase A/c |
Dr. |
|
|
21,445 |
|
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.02 |
Shri Dayal |
|
|
|
|
|
24 Double Entry Book Keeping @ Rs 85 each |
|
2,040 |
|
|
|
25 Copies Business Methods Without Tears @ Rs 57 |
|
1,425 |
3,465 |
|
|
|
|
|
|
|
Jan.12 |
Gupta Bros. |
|
|
|
|
|
20 Copies Economics @ Rs 80 each |
|
1,600 |
1,600 |
|
|
|
|
|
|
|
Jan.18 |
Ram Saran Das |
|
|
|
|
|
20 copies of Double Entry Book Keeping @ Rs 85 each |
|
1,700 |
1,700 |
|
|
|
|
|
|
|
Jan.31 |
Rishi Kumar |
|
|
|
|
|
25 Copies M.S.L.C Arithmetic @ Rs 45 each |
|
1,125 |
1,125 |
|
|
Sales A/c |
Cr. |
|
|
7,890 |
|
|
|
|
|
Answer:
Books of Aruna Stores Purchases Return Book |
||||||
Date |
Particulars |
Debit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
Jan.10 |
Sohan & Sons |
|
|
|
|
|
|
1 Rohtas Fan 36” @ 1,250 |
|
|
1,250 |
|
|
|
Less: 10% Trade Discount |
|
|
(125) |
1,125 |
|
|
|
|
|
|
|
|
Jan.25 |
Ram & Co. |
|
|
|
|
|
|
1 Dozen Lamp-holder @ Rs 200 per dozen |
|
|
200 |
200 |
|
|
Purchases Return A/c |
Cr. |
|
|
|
1,325 |
|
|
|
|
|
|
Purchases Return Account |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
Jan. 31 |
Sundries as per the Purchases Return Book |
|
1,325 |
|
|
|
|
|
|
|
|
Sohan & Sons |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
Jan. 10 |
Purchases Return |
|
1,125 |
|
|
|
|
|
|
|
|
|
|
|
|
Ram & Co. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
Jan. 25 |
Purchases Return |
|
200 |
|
|
|
|
|
|
|
|
|
|
|
|
Page No 11.36:
Question 10:
Books of Aruna Stores Purchases Return Book |
||||||
Date |
Particulars |
Debit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
Jan.10 |
Sohan & Sons |
|
|
|
|
|
|
1 Rohtas Fan 36” @ 1,250 |
|
|
1,250 |
|
|
|
Less: 10% Trade Discount |
|
|
(125) |
1,125 |
|
|
|
|
|
|
|
|
Jan.25 |
Ram & Co. |
|
|
|
|
|
|
1 Dozen Lamp-holder @ Rs 200 per dozen |
|
|
200 |
200 |
|
|
Purchases Return A/c |
Cr. |
|
|
|
1,325 |
|
|
|
|
|
|
Purchases Return Account |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
Jan. 31 |
Sundries as per the Purchases Return Book |
|
1,325 |
|
|
|
|
|
|
|
|
Sohan & Sons |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
Jan. 10 |
Purchases Return |
|
1,125 |
|
|
|
|
|
|
|
|
|
|
|
|
Ram & Co. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
Jan. 25 |
Purchases Return |
|
200 |
|
|
|
|
|
|
|
|
|
|
|
|
Answer:
Books of Kamla Stores Purchases Return Book |
||||||
Date |
Particulars |
Debit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
June 06 |
Ramesh Brothers |
|
|
|
50 |
|
June 08 |
Sohan Brothers |
|
|
|
45 |
|
June 15 |
Prem & Co |
|
|
|
70 |
|
|
Purchases Return Account |
Cr. |
|
|
|
165 |
|
|
|
|
|
|
Page No 11.37:
Question 11:
Books of Kamla Stores Purchases Return Book |
||||||
Date |
Particulars |
Debit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
June 06 |
Ramesh Brothers |
|
|
|
50 |
|
June 08 |
Sohan Brothers |
|
|
|
45 |
|
June 15 |
Prem & Co |
|
|
|
70 |
|
|
Purchases Return Account |
Cr. |
|
|
|
165 |
|
|
|
|
|
|
Answer:
Book of Shiv Shankar Sales Return Book |
||||||
Date |
Particulars |
Credit Note No. |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
Feb.10 |
Rama Stores |
|
|
|
|
|
|
1 Dozen Osram Lamps 25W @ Rs 160 per Dozen |
|
|
|
160 |
|
|
|
|
|
|
|
|
Feb.20 |
Sohan Singh & Co. |
|
|
|
|
|
|
1 Ranjit Fan 48” A.C. @ Rs 1,400 |
|
|
|
1,400 |
|
|
Sales Return A/c |
Dr. |
|
|
|
1,560 |
|
|
|
|
|
|
|
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
Feb. 29 |
Sundries as per the Sales Return Book |
|
1,560 |
|
|
|
|
|
|
|
|
|
|
|
|
Rama Stores |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
2016 |
|
|
|
|
|
|
|
Feb. 10 |
Sales Return |
|
160 |
|
|
|
|
|
|
|
|
|
Sohan Singh & Co. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
2016 |
|
|
|
|
|
|
|
Feb. 20 |
Sales Return |
|
1,400 |
|
|
|
|
|
|
|
|
|
Page No 11.37:
Question 12:
Book of Shiv Shankar Sales Return Book |
||||||
Date |
Particulars |
Credit Note No. |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
Feb.10 |
Rama Stores |
|
|
|
|
|
|
1 Dozen Osram Lamps 25W @ Rs 160 per Dozen |
|
|
|
160 |
|
|
|
|
|
|
|
|
Feb.20 |
Sohan Singh & Co. |
|
|
|
|
|
|
1 Ranjit Fan 48” A.C. @ Rs 1,400 |
|
|
|
1,400 |
|
|
Sales Return A/c |
Dr. |
|
|
|
1,560 |
|
|
|
|
|
|
|
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
Feb. 29 |
Sundries as per the Sales Return Book |
|
1,560 |
|
|
|
|
|
|
|
|
|
|
|
|
Rama Stores |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
2016 |
|
|
|
|
|
|
|
Feb. 10 |
Sales Return |
|
160 |
|
|
|
|
|
|
|
|
|
Sohan Singh & Co. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
2016 |
|
|
|
|
|
|
|
Feb. 20 |
Sales Return |
|
1,400 |
|
|
|
|
|
|
|
|
|
Answer:
Books of Raj Stores Sales Return Book |
||||||
Date |
Particulars |
Credit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
July 01 |
Sohan & Sons |
|
|
|
|
|
|
50 Bags of Rice @ Rs 130 per bag |
|
|
|
6,500 |
|
|
|
|
|
|
|
|
July 02 |
Ramesh & Sons |
|
|
|
|
|
|
60 Bags of Sugar @ Rs 150 per bag |
|
|
|
9,000 |
|
|
|
|
|
|
|
|
July 20 |
Sudhir |
|
|
|
|
|
|
10 tins of Ghee @ Rs 120 per tin |
|
|
|
1,200 |
|
|
|
|
|
|
|
|
July 25 |
Dinesh |
|
|
|
200 |
|
|
Sales Return A/c |
Dr. |
|
|
|
16,900 |
|
|
|
|
|
|
Page No 11.37:
Question 13:
Books of Raj Stores Sales Return Book |
||||||
Date |
Particulars |
Credit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
July 01 |
Sohan & Sons |
|
|
|
|
|
|
50 Bags of Rice @ Rs 130 per bag |
|
|
|
6,500 |
|
|
|
|
|
|
|
|
July 02 |
Ramesh & Sons |
|
|
|
|
|
|
60 Bags of Sugar @ Rs 150 per bag |
|
|
|
9,000 |
|
|
|
|
|
|
|
|
July 20 |
Sudhir |
|
|
|
|
|
|
10 tins of Ghee @ Rs 120 per tin |
|
|
|
1,200 |
|
|
|
|
|
|
|
|
July 25 |
Dinesh |
|
|
|
200 |
|
|
Sales Return A/c |
Dr. |
|
|
|
16,900 |
|
|
|
|
|
|
Answer:
Returns Inwards Book |
|||||
Date |
Particulars |
Credit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
2016 |
|
|
|
|
|
March 01 |
Mathur Bros., New Delhi |
|
|
|
|
|
5 pairs of Shoes @ Rs 500 per pair |
|
|
2,500 |
|
|
Less: 10% Trade Discount |
|
|
(250) |
2,250 |
|
|
|
|
|
|
March 12 |
Baluja Shoes Co., Delhi |
|
|
|
|
|
12 pairs of Ladies Chappals @ Rs 200 per pair |
|
|
2,400 |
|
|
Less: 10% Trade Discount |
|
|
(240) |
2,160 |
|
|
|
|
|
|
March 24 |
Sethi Bros., Krishna Nagar |
|
|
|
|
|
10 pairs Sandals @ Rs 250 per pair |
|
|
|
2,500 |
|
Return Inward A/c |
|
|
|
6,910 |
|
|
|
|
|
|
Returns Outwards Book |
||||||
Date |
Particulars |
Debit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
March 05 |
Kanpur Leather Private Ltd., Kanpur |
|
|
|
|
|
|
100 pairs of Chappals @ Rs 150 per pair |
|
|
15,000 |
|
|
|
Less: 15% Trade Discount |
|
|
(2,250) |
12,750 |
|
|
|
|
|
|
|
|
March 20 |
Bata Shoes Pvt. Ltd., Kolkata |
|
|
|
|
|
|
100 pairs B.S.C Canvas Shoes @ Rs 175 per pair |
|
|
17,500 |
|
|
|
Less: 15% Trade Discount |
|
|
(2,625) |
14,875 |
|
|
Return Outward A/c |
Cr. |
|
|
|
27,625 |
|
|
|
|
|
|
Page No 11.38:
Question 14:
Returns Inwards Book |
|||||
Date |
Particulars |
Credit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
2016 |
|
|
|
|
|
March 01 |
Mathur Bros., New Delhi |
|
|
|
|
|
5 pairs of Shoes @ Rs 500 per pair |
|
|
2,500 |
|
|
Less: 10% Trade Discount |
|
|
(250) |
2,250 |
|
|
|
|
|
|
March 12 |
Baluja Shoes Co., Delhi |
|
|
|
|
|
12 pairs of Ladies Chappals @ Rs 200 per pair |
|
|
2,400 |
|
|
Less: 10% Trade Discount |
|
|
(240) |
2,160 |
|
|
|
|
|
|
March 24 |
Sethi Bros., Krishna Nagar |
|
|
|
|
|
10 pairs Sandals @ Rs 250 per pair |
|
|
|
2,500 |
|
Return Inward A/c |
|
|
|
6,910 |
|
|
|
|
|
|
Returns Outwards Book |
||||||
Date |
Particulars |
Debit Note No |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
March 05 |
Kanpur Leather Private Ltd., Kanpur |
|
|
|
|
|
|
100 pairs of Chappals @ Rs 150 per pair |
|
|
15,000 |
|
|
|
Less: 15% Trade Discount |
|
|
(2,250) |
12,750 |
|
|
|
|
|
|
|
|
March 20 |
Bata Shoes Pvt. Ltd., Kolkata |
|
|
|
|
|
|
100 pairs B.S.C Canvas Shoes @ Rs 175 per pair |
|
|
17,500 |
|
|
|
Less: 15% Trade Discount |
|
|
(2,625) |
14,875 |
|
|
Return Outward A/c |
Cr. |
|
|
|
27,625 |
|
|
|
|
|
|
Answer:
Books of Ram Stores Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
2016 |
|
|
|
|
|
April 01 |
Furniture A/c |
Dr. |
|
4,000 |
|
|
Machinery A/c |
Dr. |
|
20,000 |
|
|
Debtors |
Dr. |
|
5,000 |
|
|
Bill Receivable A/c |
Dr. |
|
11,800 |
|
|
Cash A/c |
Dr. |
|
14,200 |
|
|
To Capital A/c |
|
|
30,000 |
|
|
To Bills Payable A/c |
|
|
15,000 |
|
|
To Creditors |
|
|
10,000 |
|
|
(Balance brought forward from the last month) |
|
|
|
|
|
|
|
|
|
Page No 11.38:
Question 15:
Books of Ram Stores Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
2016 |
|
|
|
|
|
April 01 |
Furniture A/c |
Dr. |
|
4,000 |
|
|
Machinery A/c |
Dr. |
|
20,000 |
|
|
Debtors |
Dr. |
|
5,000 |
|
|
Bill Receivable A/c |
Dr. |
|
11,800 |
|
|
Cash A/c |
Dr. |
|
14,200 |
|
|
To Capital A/c |
|
|
30,000 |
|
|
To Bills Payable A/c |
|
|
15,000 |
|
|
To Creditors |
|
|
10,000 |
|
|
(Balance brought forward from the last month) |
|
|
|
|
|
|
|
|
|
Answer:
Journal |
||||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
||
2016 |
|
|
|
|
||
March 31 |
|
|
|
|
||
|
Trading A/c |
Dr. |
|
42,875 |
|
|
|
|
To Carriage Inward A/c |
|
|
375 |
|
|
|
To Wages A/c |
|
|
5,000 |
|
|
|
To Purchases A/c |
|
|
37,500 |
|
|
(Direct expenses transferred to Trading A/c) |
|
|
|
||
|
|
|
|
|
||
|
Sales A/c |
Dr. |
|
95,000 |
|
|
|
|
To Trading A/c |
|
|
95,000 |
|
|
(Transfer of sales on closing date of the year to Trading A/c) |
|
|
|
||
|
|
|
|
|
||
|
Trading A/c |
Dr. |
|
52,125 |
|
|
|
|
To Profit and Loss A/c |
|
|
52,125 |
|
|
(Gross profit transferred to Profit and Loss A/c) |
|
|
|
||
|
|
|
|
|
||
|
Profit and Loss A/c |
Dr. |
|
7,650 |
|
|
|
|
To Carriage Outward A/c |
|
|
600 |
|
|
|
To Bad Debts A/c |
|
|
750 |
|
|
|
To Discount A/c |
|
|
150 |
|
|
|
To Salaries A/c |
|
|
3,600 |
|
|
|
To Trade Expenses A/c |
|
|
2,550 |
|
|
(Indirect expenses transferred to Profit and Loss A/c) |
|
|
|
||
|
|
|
|
|
||
|
Commission A/c |
Dr. |
|
2,125 |
|
|
|
Discount A/c |
Dr. |
|
175 |
|
|
|
|
To Profit and Loss A/c |
|
|
2,300 |
|
|
(The revenue income transferred to Profit and Loss A/c) |
|
|
|
||
|
|
|
|
|
||
|
Profit and Loss A/c |
Dr. |
|
46,775 |
|
|
|
|
To Capital A/c |
|
|
46,775 |
|
|
(Net profit transferred to Capital A/c) |
|
|
|
||
|
|
|
|
|
Page No 11.38:
Question 16:
Journal |
||||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
||
2016 |
|
|
|
|
||
March 31 |
|
|
|
|
||
|
Trading A/c |
Dr. |
|
42,875 |
|
|
|
|
To Carriage Inward A/c |
|
|
375 |
|
|
|
To Wages A/c |
|
|
5,000 |
|
|
|
To Purchases A/c |
|
|
37,500 |
|
|
(Direct expenses transferred to Trading A/c) |
|
|
|
||
|
|
|
|
|
||
|
Sales A/c |
Dr. |
|
95,000 |
|
|
|
|
To Trading A/c |
|
|
95,000 |
|
|
(Transfer of sales on closing date of the year to Trading A/c) |
|
|
|
||
|
|
|
|
|
||
|
Trading A/c |
Dr. |
|
52,125 |
|
|
|
|
To Profit and Loss A/c |
|
|
52,125 |
|
|
(Gross profit transferred to Profit and Loss A/c) |
|
|
|
||
|
|
|
|
|
||
|
Profit and Loss A/c |
Dr. |
|
7,650 |
|
|
|
|
To Carriage Outward A/c |
|
|
600 |
|
|
|
To Bad Debts A/c |
|
|
750 |
|
|
|
To Discount A/c |
|
|
150 |
|
|
|
To Salaries A/c |
|
|
3,600 |
|
|
|
To Trade Expenses A/c |
|
|
2,550 |
|
|
(Indirect expenses transferred to Profit and Loss A/c) |
|
|
|
||
|
|
|
|
|
||
|
Commission A/c |
Dr. |
|
2,125 |
|
|
|
Discount A/c |
Dr. |
|
175 |
|
|
|
|
To Profit and Loss A/c |
|
|
2,300 |
|
|
(The revenue income transferred to Profit and Loss A/c) |
|
|
|
||
|
|
|
|
|
||
|
Profit and Loss A/c |
Dr. |
|
46,775 |
|
|
|
|
To Capital A/c |
|
|
46,775 |
|
|
(Net profit transferred to Capital A/c) |
|
|
|
||
|
|
|
|
|
Answer:
Journal |
||||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
||
|
|
|
|
|
||
(i) |
Trading A/c |
Dr. |
|
32,000 |
|
|
|
To Profit and Loss A/c |
|
|
32,000 |
||
|
(Gross profit transferred to Profit and Loss account) |
|
|
|
||
|
|
|
|
|
||
(ii) |
Profit and Loss A/c |
Dr. |
|
14,500 |
|
|
|
To Sri Sankar Lal Saha’s Capital A/c |
|
|
14,500 |
||
|
(Net Profit transferred to capital account of Sri Sankar Lal Saha) |
|
|
|
||
|
|
|
|
|
||
(iii) |
Sri Shankar Lal Saha’s Capital A/c |
Dr. |
|
460 |
|
|
|
|
To Drawings A/c |
|
|
460 |
|
|
(Sri Shankar LalSaha drawings transferred to his capital account) |
|
|
|
||
|
|
|
|
|
||
(iv) |
Purchase Return A/c |
Dr. |
|
700 |
|
|
|
|
To Purchases A/c |
|
|
700 |
|
|
(Purchased goods returned to supplier) |
|
|
|
||
|
|
|
|
|
||
(v) |
Sales A/c |
|
2,600 |
|
||
|
|
To Sales Return A/c |
|
|
2,600 |
|
|
(Sold goods returned by customers) |
|
|
|
||
|
|
|
|
|
Page No 11.38:
Question 17:
Journal |
||||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
||
|
|
|
|
|
||
(i) |
Trading A/c |
Dr. |
|
32,000 |
|
|
|
To Profit and Loss A/c |
|
|
32,000 |
||
|
(Gross profit transferred to Profit and Loss account) |
|
|
|
||
|
|
|
|
|
||
(ii) |
Profit and Loss A/c |
Dr. |
|
14,500 |
|
|
|
To Sri Sankar Lal Saha’s Capital A/c |
|
|
14,500 |
||
|
(Net Profit transferred to capital account of Sri Sankar Lal Saha) |
|
|
|
||
|
|
|
|
|
||
(iii) |
Sri Shankar Lal Saha’s Capital A/c |
Dr. |
|
460 |
|
|
|
|
To Drawings A/c |
|
|
460 |
|
|
(Sri Shankar LalSaha drawings transferred to his capital account) |
|
|
|
||
|
|
|
|
|
||
(iv) |
Purchase Return A/c |
Dr. |
|
700 |
|
|
|
|
To Purchases A/c |
|
|
700 |
|
|
(Purchased goods returned to supplier) |
|
|
|
||
|
|
|
|
|
||
(v) |
Sales A/c |
|
2,600 |
|
||
|
|
To Sales Return A/c |
|
|
2,600 |
|
|
(Sold goods returned by customers) |
|
|
|
||
|
|
|
|
|
Answer:
Journal |
||||||
S. No. |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
||
2016 |
|
|
|
|
||
March 31 |
Accrued Interest A/c |
Dr. |
|
2,500 |
|
|
|
To Interest A/c |
|
|
2,500 |
||
|
(Interest accrued) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Wages A/c |
Dr. |
|
10,000 |
|
|
|
To Wages Outstanding A/c |
|
|
10,000 |
||
|
(Wages for the month of March outstanding) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Prepaid Insurance A/c |
Dr. |
|
1,500 |
|
|
|
To Insurance A/c |
|
|
1,500 |
||
|
(Insurance paid in advance) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Rent A/c |
Dr. |
|
3,000 |
|
|
|
To Rent-in-Advance A/c |
|
|
3,000 |
||
|
(Rent-in-advance adjusted) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Depreciation A/c |
Dr. |
|
5,000 |
|
|
|
To Furniture A/c |
|
|
5,000 |
||
|
(Furniture depreciated) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Manager’s Commission A/c |
Dr. |
|
6,000 |
|
|
|
To Manager’s Commission Payable A/c |
|
|
6,000 |
||
|
(Manager Commission Charged on Net Profit) |
|
|
|
||
|
Note: |
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
March 31 |
Interest on Loan A/c |
Dr. |
|
10,125 |
|
|
|
To Interest Outstanding A/c |
|
|
10,125 |
||
|
(Interest on Loan Outstanding for 9 months) |
|
|
|
||
|
Note: |
|
|
|
||
|
|
|
|
|
Page No 11.39:
Question 18:
Journal |
||||||
S. No. |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
||
2016 |
|
|
|
|
||
March 31 |
Accrued Interest A/c |
Dr. |
|
2,500 |
|
|
|
To Interest A/c |
|
|
2,500 |
||
|
(Interest accrued) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Wages A/c |
Dr. |
|
10,000 |
|
|
|
To Wages Outstanding A/c |
|
|
10,000 |
||
|
(Wages for the month of March outstanding) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Prepaid Insurance A/c |
Dr. |
|
1,500 |
|
|
|
To Insurance A/c |
|
|
1,500 |
||
|
(Insurance paid in advance) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Rent A/c |
Dr. |
|
3,000 |
|
|
|
To Rent-in-Advance A/c |
|
|
3,000 |
||
|
(Rent-in-advance adjusted) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Depreciation A/c |
Dr. |
|
5,000 |
|
|
|
To Furniture A/c |
|
|
5,000 |
||
|
(Furniture depreciated) |
|
|
|
||
|
|
|
|
|
||
March 31 |
Manager’s Commission A/c |
Dr. |
|
6,000 |
|
|
|
To Manager’s Commission Payable A/c |
|
|
6,000 |
||
|
(Manager Commission Charged on Net Profit) |
|
|
|
||
|
Note: |
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
March 31 |
Interest on Loan A/c |
Dr. |
|
10,125 |
|
|
|
To Interest Outstanding A/c |
|
|
10,125 |
||
|
(Interest on Loan Outstanding for 9 months) |
|
|
|
||
|
Note: |
|
|
|
||
|
|
|
|
|
Answer:
Books of Ram Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
Ramesh |
|
|
5,250 |
|
Jan.02 |
Dina Nath |
|
|
5,500 |
|
Jan.04 |
Zakir Hussain |
|
|
3,500 |
|
Jan.06 |
Ram Saran |
|
|
5,000 |
|
Jan.06 |
Ghanshyam |
|
|
3,000 |
|
Jan.10 |
Raja Ram |
|
5,000 |
|
|
|
Less: 5% Trade Discount |
|
(250) |
4,750 |
|
Jan 31 |
Sales A/c |
Cr. |
|
|
27,000 |
|
|
|
|
|
|
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
Hari Ram |
|
|
7,800 |
|
Jan.02 |
Mangal |
|
|
7,000 |
|
Jan.04 |
Devi Dayal |
|
|
3,250 |
|
Jan.09 |
Raghunath |
|
10,000 |
|
|
|
Less: 10% Trade Discount |
|
(1,000) |
9,000 |
|
Jan.31 |
Purchases A/c |
Dr. |
|
|
27,050 |
|
|
|
|
|
|
Sales Return Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.02 |
Ramesh |
|
|
750 |
|
Jan.05 |
Zakir Hussain |
|
|
40 |
|
Jan.07 |
Ram Saran |
|
|
500 |
|
Jan.31 |
Sales Return A/c |
Dr. |
|
|
1,290 |
|
|
|
|
|
|
Purchases Return Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.04 |
Mangal |
|
|
1,000 |
|
Jan.08 |
Devi Dayal |
|
|
7,000 |
|
Jan.31 |
Purchases Return A/c |
Cr. |
|
|
8,000 |
|
|
|
|
|
Page No 11.39:
Question 19:
Books of Ram Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
Ramesh |
|
|
5,250 |
|
Jan.02 |
Dina Nath |
|
|
5,500 |
|
Jan.04 |
Zakir Hussain |
|
|
3,500 |
|
Jan.06 |
Ram Saran |
|
|
5,000 |
|
Jan.06 |
Ghanshyam |
|
|
3,000 |
|
Jan.10 |
Raja Ram |
|
5,000 |
|
|
|
Less: 5% Trade Discount |
|
(250) |
4,750 |
|
Jan 31 |
Sales A/c |
Cr. |
|
|
27,000 |
|
|
|
|
|
|
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
Hari Ram |
|
|
7,800 |
|
Jan.02 |
Mangal |
|
|
7,000 |
|
Jan.04 |
Devi Dayal |
|
|
3,250 |
|
Jan.09 |
Raghunath |
|
10,000 |
|
|
|
Less: 10% Trade Discount |
|
(1,000) |
9,000 |
|
Jan.31 |
Purchases A/c |
Dr. |
|
|
27,050 |
|
|
|
|
|
|
Sales Return Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.02 |
Ramesh |
|
|
750 |
|
Jan.05 |
Zakir Hussain |
|
|
40 |
|
Jan.07 |
Ram Saran |
|
|
500 |
|
Jan.31 |
Sales Return A/c |
Dr. |
|
|
1,290 |
|
|
|
|
|
|
Purchases Return Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.04 |
Mangal |
|
|
1,000 |
|
Jan.08 |
Devi Dayal |
|
|
7,000 |
|
Jan.31 |
Purchases Return A/c |
Cr. |
|
|
8,000 |
|
|
|
|
|
Answer:
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
April 01 |
Ram Prasad, Mumbai |
|
|
|
|
|
100 metre Silk @ Rs 45 per meter |
|
4,500 |
|
|
|
75 metre Velvet @ Rs 80 per meter |
|
6,000 |
10,500 |
|
|
|
|
|
|
|
April 20 |
Hari Ram & Sons, Delhi |
|
|
|
|
|
50 pieces Prints @ Rs 130 per piece |
|
6,500 |
|
|
|
80 pieces Colico @ Rs 65 per piece |
|
5,200 |
11,700 |
|
|
|
|
|
|
|
April 22 |
Man Mohan Lal, Varanasi |
|
|
|
|
|
Shirting Cloth |
|
10,000 |
|
|
|
Saris |
|
60,000 |
70,000 |
|
|
|
|
|
|
|
April 28 |
Shri Ram & Bros., Hapur |
|
|
|
|
|
Long Cloth 10 pieces @ Rs 1,000 per piece |
|
10,000 |
|
|
|
Dhotis 100 pairs @ Rs 250 per pair |
|
25,000 |
35,000 |
|
April 30 |
Purchases A/c |
Dr. |
|
|
1,27,200 |
|
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
April 10 |
Rati Ram, Ahmedabad |
|
|
|
|
|
60 metres Silk @ Rs 50 per meter |
|
3,000 |
|
|
|
50 metres Velvet @ Rs 82.50 per meter |
|
4,125 |
7,125 |
|
|
|
|
|
|
|
April 12 |
Radhey Shayam, Delhi |
|
|
|
|
|
30 metre Silk @ Rs 52.50 per metre |
|
1,575 |
|
|
|
20 metre Velvet @ Rs 85 per metre |
|
1,700 |
3,275 |
|
|
|
|
|
|
|
April 18 |
Roop Narain & Sons |
|
|
|
|
|
10 metres Silk @ Rs 60 per metre |
|
600 |
|
|
|
5 metres Velvet @ Rs 87.50 |
|
437.50 |
1,037.50 |
|
|
|
|
|
|
|
April 23 |
Brij Mohan & Bros., Mathura |
|
|
|
|
|
Shirting Cloth |
|
7,000 |
|
|
|
Saris |
|
25,000 |
32,000 |
|
April 30 |
Sales A/c |
Cr. |
|
|
43,437.50 |
|
|
|
|
|
|
Purchases Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 30 |
Sundries as per |
|
|
|
|
|
|
|
Purchases Book |
|
1,27,200 |
|
|
|
|
|
|
|
|
|
|
|
|
Sales Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 30 |
Sundries as per |
|
|
|
|
|
|
|
Sales Book |
|
43,437.50 |
|
|
|
|
|
|
|
|
Ram Prasad, Mumbai |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 01 |
Purchases |
|
10,500 |
|
|
|
|
|
|
|
|
Hari Ram & Sons, Delhi |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 20 |
Purchases |
|
11,700 |
|
|
|
|
|
|
|
|
Man Mohan Lal, Varanasi |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 22 |
Purchases |
|
70,000 |
|
|
|
|
|
|
|
|
Shi Ram & Bros., Hapur |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 28 |
Purchases |
|
35,000 |
|
|
|
|
|
|
|
|
Rati Ram, Ahmedabad |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 10 |
Sales |
|
7,125 |
|
|
|
|
|
|
|
|
|
|
|
|
Radhey Shyam, Delhi |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 12 |
Sales |
|
3,275 |
|
|
|
|
|
|
|
|
|
|
|
|
Roop Narain & Sons |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 18 |
Sales |
|
1037.50 |
|
|
|
|
|
|
|
|
|
|
|
|
Brij Mohan & Bros., Mathura |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 23 |
Sales |
|
32,000 |
|
|
|
|
|
|
|
|
|
|
|
|
Page No 11.40:
Question 20:
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
April 01 |
Ram Prasad, Mumbai |
|
|
|
|
|
100 metre Silk @ Rs 45 per meter |
|
4,500 |
|
|
|
75 metre Velvet @ Rs 80 per meter |
|
6,000 |
10,500 |
|
|
|
|
|
|
|
April 20 |
Hari Ram & Sons, Delhi |
|
|
|
|
|
50 pieces Prints @ Rs 130 per piece |
|
6,500 |
|
|
|
80 pieces Colico @ Rs 65 per piece |
|
5,200 |
11,700 |
|
|
|
|
|
|
|
April 22 |
Man Mohan Lal, Varanasi |
|
|
|
|
|
Shirting Cloth |
|
10,000 |
|
|
|
Saris |
|
60,000 |
70,000 |
|
|
|
|
|
|
|
April 28 |
Shri Ram & Bros., Hapur |
|
|
|
|
|
Long Cloth 10 pieces @ Rs 1,000 per piece |
|
10,000 |
|
|
|
Dhotis 100 pairs @ Rs 250 per pair |
|
25,000 |
35,000 |
|
April 30 |
Purchases A/c |
Dr. |
|
|
1,27,200 |
|
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
April 10 |
Rati Ram, Ahmedabad |
|
|
|
|
|
60 metres Silk @ Rs 50 per meter |
|
3,000 |
|
|
|
50 metres Velvet @ Rs 82.50 per meter |
|
4,125 |
7,125 |
|
|
|
|
|
|
|
April 12 |
Radhey Shayam, Delhi |
|
|
|
|
|
30 metre Silk @ Rs 52.50 per metre |
|
1,575 |
|
|
|
20 metre Velvet @ Rs 85 per metre |
|
1,700 |
3,275 |
|
|
|
|
|
|
|
April 18 |
Roop Narain & Sons |
|
|
|
|
|
10 metres Silk @ Rs 60 per metre |
|
600 |
|
|
|
5 metres Velvet @ Rs 87.50 |
|
437.50 |
1,037.50 |
|
|
|
|
|
|
|
April 23 |
Brij Mohan & Bros., Mathura |
|
|
|
|
|
Shirting Cloth |
|
7,000 |
|
|
|
Saris |
|
25,000 |
32,000 |
|
April 30 |
Sales A/c |
Cr. |
|
|
43,437.50 |
|
|
|
|
|
|
Purchases Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 30 |
Sundries as per |
|
|
|
|
|
|
|
Purchases Book |
|
1,27,200 |
|
|
|
|
|
|
|
|
|
|
|
|
Sales Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 30 |
Sundries as per |
|
|
|
|
|
|
|
Sales Book |
|
43,437.50 |
|
|
|
|
|
|
|
|
Ram Prasad, Mumbai |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 01 |
Purchases |
|
10,500 |
|
|
|
|
|
|
|
|
Hari Ram & Sons, Delhi |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 20 |
Purchases |
|
11,700 |
|
|
|
|
|
|
|
|
Man Mohan Lal, Varanasi |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 22 |
Purchases |
|
70,000 |
|
|
|
|
|
|
|
|
Shi Ram & Bros., Hapur |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
April 28 |
Purchases |
|
35,000 |
|
|
|
|
|
|
|
|
Rati Ram, Ahmedabad |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 10 |
Sales |
|
7,125 |
|
|
|
|
|
|
|
|
|
|
|
|
Radhey Shyam, Delhi |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 12 |
Sales |
|
3,275 |
|
|
|
|
|
|
|
|
|
|
|
|
Roop Narain & Sons |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 18 |
Sales |
|
1037.50 |
|
|
|
|
|
|
|
|
|
|
|
|
Brij Mohan & Bros., Mathura |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
|
|
|
|
April 23 |
Sales |
|
32,000 |
|
|
|
|
|
|
|
|
|
|
|
|
Answer:
Books of Mohan Lal & Co Cash Book |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.10 |
Raja & Co. |
|
3,000 |
|
|
|
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
J.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
Grover & Co. |
|
|
|
|
|
10 Electronic Irons @ Rs 250 each |
|
2,500 |
|
|
|
5 Electric Stoves @ Rs 150 each |
|
750 |
3,250 |
|
|
|
|
|
|
|
Jan.15 |
Mahesh Bros. |
|
|
|
|
|
10 Heaters @ Rs 500 each |
|
5,000 |
|
|
|
5 Water Heaters @ Rs 250 each |
|
1,250 |
6,250 |
|
|
Sales A/c |
Cr. |
|
|
9,500 |
|
|
|
|
|
|
Purchases Book |
|||||
Date |
Particulars |
J.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.05 |
Ram & Bros. |
|
|
|
|
|
25 Heaters @ Rs 400 each |
|
10,000 |
|
|
|
10 Water Heaters @ Rs 200 each |
|
2,000 |
12,000 |
|
|
|
|
|
|
|
Jan.20 |
Sethi, & Co |
|
|
|
|
|
10 Toasters @ Rs 200 each |
|
2,000 |
|
|
|
10 Toasters @ Rs 300 each |
|
3,000 |
5,000 |
|
|
Purchases A/c |
Dr. |
|
|
17,000 |
|
|
|
|
|
|
Return Outward Book |
|||||
Date |
Particulars |
J.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.18 |
Ram & Bros. |
|
|
|
|
|
5 Heater @ Rs 400 each |
|
|
2,000 |
|
|
Return Outward A/c |
Cr. |
|
|
2,000 |
|
|
|
|
|
|
Return Inward Book |
|||||
Date |
Particulars |
J.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
Mahesh Bros. |
|
|
|
|
Jan.27 |
1 Water Heater @ Rs 250 |
|
|
250 |
|
|
Return Inward A/c |
Dr. |
|
|
250 |
|
|
|
|
|
Page No 11.40:
Question 21:
Books of Mohan Lal & Co Cash Book |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.10 |
Raja & Co. |
|
3,000 |
|
|
|
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
J.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
Grover & Co. |
|
|
|
|
|
10 Electronic Irons @ Rs 250 each |
|
2,500 |
|
|
|
5 Electric Stoves @ Rs 150 each |
|
750 |
3,250 |
|
|
|
|
|
|
|
Jan.15 |
Mahesh Bros. |
|
|
|
|
|
10 Heaters @ Rs 500 each |
|
5,000 |
|
|
|
5 Water Heaters @ Rs 250 each |
|
1,250 |
6,250 |
|
|
Sales A/c |
Cr. |
|
|
9,500 |
|
|
|
|
|
|
Purchases Book |
|||||
Date |
Particulars |
J.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.05 |
Ram & Bros. |
|
|
|
|
|
25 Heaters @ Rs 400 each |
|
10,000 |
|
|
|
10 Water Heaters @ Rs 200 each |
|
2,000 |
12,000 |
|
|
|
|
|
|
|
Jan.20 |
Sethi, & Co |
|
|
|
|
|
10 Toasters @ Rs 200 each |
|
2,000 |
|
|
|
10 Toasters @ Rs 300 each |
|
3,000 |
5,000 |
|
|
Purchases A/c |
Dr. |
|
|
17,000 |
|
|
|
|
|
|
Return Outward Book |
|||||
Date |
Particulars |
J.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.18 |
Ram & Bros. |
|
|
|
|
|
5 Heater @ Rs 400 each |
|
|
2,000 |
|
|
Return Outward A/c |
Cr. |
|
|
2,000 |
|
|
|
|
|
|
Return Inward Book |
|||||
Date |
Particulars |
J.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
Mahesh Bros. |
|
|
|
|
Jan.27 |
1 Water Heater @ Rs 250 |
|
|
250 |
|
|
Return Inward A/c |
Dr. |
|
|
250 |
|
|
|
|
|
Answer:
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan. 01 |
Mahinder |
|
|
|
|
|
List Price |
|
40,000 |
|
|
|
Less: 10% Trade Discount |
|
4,000 |
36,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Jan. 31 |
Purchases A/c |
Dr. |
|
|
36,000 |
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan. 05 |
Moti |
|
|
10,000 |
|
Jan. 07 |
Shyam Singh |
|
|
30,000 |
|
Jan. 08 |
Harish |
|
|
12,000 |
|
Jan. 19 |
Moti |
|
|
6,000 |
|
Jan. 27 |
Mahesh |
|
|
8,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Jan. 31 |
Sales A/c |
Cr. |
|
|
66,000 |
|
|
|
|
|
Purchases Return Book |
||||||
Date |
Particulars |
Debit Note No. |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
Jan. 06 |
Mahinder |
|
|
|
|
|
|
List Price |
|
|
5,000 |
|
|
|
Less: 10% Trade Discount |
|
|
500 |
4,500 |
|
Jan. 31 |
Purchases Return A/c |
Cr. |
|
|
|
4,500 |
|
|
|
|
|
|
Purchases Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
|
|
|
|
||
Jan. 31 |
Sundries as per Purchases Book |
|
36,000 |
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
Sales Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
|
|
|
2016 |
|
|
|
||
|
|
|
|
Jan. 31 |
Sundries as per Sales Book |
|
66,000 |
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
Purchases Return Account |
||||||||
Dr. |
|
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
|
2016 |
|
|
|
|
|
|
|
|
Jan. 31 |
Sundries as per Purchases Return A/c |
|
4,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mahinder’s Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
2016 |
|
|
|
||
Jan. 06 |
Purchases Return A/c |
|
4,500 |
Jan. 01 |
Purchases A/c |
|
36,000 |
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
Moti’s Account |
||||||||
Dr. |
|
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
Jan. 05 |
Sales A/c |
|
10,000 |
|
|
|
|
|
Jan. 19 |
Sales A/c |
|
6,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shyam Singh’s Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
|
|
|
|
||
Jan. 07 |
Sales A/c |
|
30,000 |
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
Harish’s Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
|
|
|
|
||
Jan. 08 |
Sales A/c |
|
12,000 |
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
Mahesh’s Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
|
|
|
|
||
Jan. 27 |
Sales A/c |
|
8,000 |
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
Page No 11.40:
Question 22:
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan. 01 |
Mahinder |
|
|
|
|
|
List Price |
|
40,000 |
|
|
|
Less: 10% Trade Discount |
|
4,000 |
36,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Jan. 31 |
Purchases A/c |
Dr. |
|
|
36,000 |
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan. 05 |
Moti |
|
|
10,000 |
|
Jan. 07 |
Shyam Singh |
|
|
30,000 |
|
Jan. 08 |
Harish |
|
|
12,000 |
|
Jan. 19 |
Moti |
|
|
6,000 |
|
Jan. 27 |
Mahesh |
|
|
8,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Jan. 31 |
Sales A/c |
Cr. |
|
|
66,000 |
|
|
|
|
|
Purchases Return Book |
||||||
Date |
Particulars |
Debit Note No. |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
Jan. 06 |
Mahinder |
|
|
|
|
|
|
List Price |
|
|
5,000 |
|
|
|
Less: 10% Trade Discount |
|
|
500 |
4,500 |
|
Jan. 31 |
Purchases Return A/c |
Cr. |
|
|
|
4,500 |
|
|
|
|
|
|
Purchases Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
|
|
|
|
||
Jan. 31 |
Sundries as per Purchases Book |
|
36,000 |
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
Sales Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
|
|
|
2016 |
|
|
|
||
|
|
|
|
Jan. 31 |
Sundries as per Sales Book |
|
66,000 |
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
Purchases Return Account |
||||||||
Dr. |
|
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
|
|
|
|
2016 |
|
|
|
|
|
|
|
|
Jan. 31 |
Sundries as per Purchases Return A/c |
|
4,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mahinder’s Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
2016 |
|
|
|
||
Jan. 06 |
Purchases Return A/c |
|
4,500 |
Jan. 01 |
Purchases A/c |
|
36,000 |
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
Moti’s Account |
||||||||
Dr. |
|
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
|
|
|
|
|
Jan. 05 |
Sales A/c |
|
10,000 |
|
|
|
|
|
Jan. 19 |
Sales A/c |
|
6,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shyam Singh’s Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
|
|
|
|
||
Jan. 07 |
Sales A/c |
|
30,000 |
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
Harish’s Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
|
|
|
|
||
Jan. 08 |
Sales A/c |
|
12,000 |
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
Mahesh’s Account |
|||||||||
Dr. |
|
Cr. |
|||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
2016 |
|
|
|
|
|
|
|
||
Jan. 27 |
Sales A/c |
|
8,000 |
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
Answer:
Purchases Book |
||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
2016 |
|
|
|
|
March 25 |
Samanta |
|
|
2,475 |
March 29 |
Samanta |
|
|
2,805 |
March 31 |
Purchases A/c |
|
|
5,280 |
|
|
|
|
|
Sales Book |
||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
2016 |
|
|
|
|
March 11 |
James |
|
|
4,125 |
March 31 |
Sales Account |
|
|
4,125 |
|
|
|
|
|
Cash Book |
|||||||||
Dr. |
Cr. |
||||||||
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
2016 |
|
|
|
|
2016 |
|
|
|
|
March 01 |
Balance b/d |
|
1,540 |
8,250 |
March 02 |
Machinery |
|
|
4,675 |
March 01 |
Sales |
|
1,925 |
|
March 04 |
Salaries |
|
|
2,750 |
March 09 |
Rajesh |
|
|
2612.5 |
March 07 |
Wages |
|
440 |
|
March 20 |
Loan from of Baroda |
|
|
13,750 |
March 22 |
Drawings |
|
|
825 |
March 30 |
Sales |
|
|
3,740 |
March 27 |
Corporation Tax |
|
|
1,155 |
March 31 |
Cash |
C |
|
2,200 |
March 31 |
Bank |
C |
2,200 |
|
|
|
|
|
|
March 31 |
Balanced b/d |
|
825 |
19,497.5 |
|
|
|
3,465 |
30552.5 |
|
|
|
3,465 |
30552.5 |
|
|
|
|
|
|
|
|
|
|
Working Note:
March 31 Cash departed into bank = Cash Received – (Cash paid + Closing Balance of Cost) = 3,465 – (440 + 825) = Rs 2,200
Sales Return Book |
|||||
Date |
Particulars |
Credit Note No. |
L.F. |
Details (Rs) |
Amount (Rs) |
2016 |
|
|
|
|
|
March 11 |
James |
|
|
|
1,100 |
March 31 |
Sales Return Account |
|
|
|
1,100 |
|
|
|
|
|
|
Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
|
|
|
|
|
2016 |
|
|
|
|
|
March 09 |
Discount Allowed A/c |
Dr. |
|
137.5 |
|
|
To Rajesh |
|
|
137.5 |
|
|
|
|
|
|
|
Stock Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 01 |
Balance b/d |
|
19,250 |
|
|
|
|
|
|
|
|
March 31 |
Balance c/d |
|
19,250 |
|
|
|
19,250 |
|
|
|
19,250 |
|
|
|
|
|
|
|
|
Plant and Machinery Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 01 |
Balance b/d |
|
44,000 |
|
|
|
|
March 02 |
Bank |
|
4,675 |
March 31 |
Balance c/d |
|
48,675 |
|
|
|
48,675 |
|
|
|
48,675 |
|
|
|
|
|
|
|
|
Rajesh |
||||||||
Dr. |
Cr. |
|
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
March 01 |
Balance b/d |
|
2,750 |
March 09 |
Bank |
|
2612.5 |
|
|
|
|
|
March 09 |
Discount Allowed |
|
137.5 |
|
|
|
|
2,750 |
|
|
|
2,750 |
|
|
|
|
|
|
|
|
|
|
James |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 01 |
Balance b/d |
|
1,375 |
March 13 |
Sales Return |
|
1,100 |
March 11 |
Sales |
|
4,125 |
March 31 |
Balance c/d |
|
4,400 |
|
|
|
5,500 |
|
|
|
5,500 |
|
|
|
|
|
|
|
|
Roa |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 18 |
Bank |
|
1,650 |
March 01 |
Balance b/d |
|
1,925 |
March 31 |
Balance c/d |
|
275 |
|
|
|
|
|
|
|
1,925 |
|
|
|
1,925 |
|
|
|
|
|
|
|
|
Samanta |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
March 01 |
Balance b/d |
|
3,575 |
|
|
|
|
March 25 |
Purchases |
|
2,475 |
March 31 |
Balance c/d |
|
8,855 |
|
Purchases |
|
2,805 |
|
|
|
8,855 |
|
|
|
8,855 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
March 01 |
Balance b/d |
|
71,665 |
March 31 |
Balance c/d |
|
71,665 |
|
|
|
|
|
|
|
71,665 |
|
|
|
71,665 |
|
|
|
|
|
|
|
|
Sales Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
March 01 |
Cash |
|
1,925 |
|
|
|
|
March 11 |
James |
|
4,125 |
March 31 |
Balance c/d |
|
9,790 |
March 30 |
Bank |
|
3,740 |
|
|
|
9,790 |
|
|
|
9,790 |
|
|
|
|
|
|
|
|
Purchases Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 31 |
Sundaries as per |
|
5,280 |
|
|
|
|
|
Purchases Book |
|
|
March 31 |
Balance c/d |
|
5,280 |
|
|
|
5,280 |
|
|
|
5,280 |
|
|
|
|
|
|
|
|
Sales Return Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
Sundaries as |
|
|
2016 |
|
|
|
March 13 |
Per Sales Return Book |
|
1,100 |
March 31 |
Balance c/d |
|
1,100 |
|
|
|
1,100 |
|
|
|
1,100 |
|
|
|
|
|
|
|
|
Discount Allowed Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 09 |
Rajesh |
|
137.5 |
March 09 |
Balance c/d |
|
137.5 |
|
|
|
137.5 |
|
|
|
137.5 |
|
|
|
|
|
|
|
|
Loan from Bank of Baroda |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 31 |
Balance c/d |
|
13,750 |
March 20 |
Bank |
|
13,750 |
|
|
|
13,750 |
|
|
|
13,750 |
|
|
|
|
|
|
|
|
Wages Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 07 |
Cash |
|
440 |
March 31 |
Balance c/d |
|
440 |
|
|
|
440 |
|
|
|
440 |
|
|
|
|
|
|
|
|
Salaries Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 04 |
Bank |
|
2,750 |
March 31 |
Balance c/d |
|
2,750 |
|
|
|
2,750 |
|
|
|
2,750 |
|
|
|
|
|
|
|
|
Drawings Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 22 |
Bank |
|
825 |
March 31 |
Balance c/d |
|
825 |
|
|
|
825 |
|
|
|
825 |
|
|
|
|
|
|
|
|
Corporation Tax Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 27 |
Bank |
|
1,155 |
March 31 |
Balance c/d |
|
1,155 |
|
|
|
1,155 |
|
|
|
1,155 |
|
|
|
|
|
|
|
|
Trial Balance as on March 31, 2016 |
||||
S. No. |
Account Title |
L.F. |
Debit Balance (Rs) |
Credit Balance (Rs) |
|
Cash |
|
825 |
|
|
Bank |
|
19497.5 |
|
|
Stock |
|
19,250 |
|
|
Plant and Machinery |
|
48,675 |
|
|
James |
|
4,400 |
|
|
Samanta |
|
|
8,855 |
|
Capital |
|
|
71,655 |
|
Sales |
|
|
9,790 |
|
Purchases |
|
5,280 |
|
|
Sales Return |
|
1,100 |
|
|
Discount Allowed |
|
137.5 |
|
|
Loan from Bank of Baroda |
|
|
13,750 |
|
Wages |
|
440 |
|
|
Salaries |
|
2,750 |
|
|
Drawings |
|
825 |
|
|
Corporation Tax |
|
1,155 |
|
|
Roa |
|
|
275 |
|
|
|
1,04,335 |
1,04,335 |
|
|
|
|
|
Note: Into order to get the answer equal to Rs 1,03,235 Sales Return Rs 1,100 will be deducted directly from total sales. Then Sales will be shown at Rs (9,790 – 1,100) = Rs 8,690 and Sales Return will not be shown.
Page No 11.41:
Question 23:
Purchases Book |
||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
2016 |
|
|
|
|
March 25 |
Samanta |
|
|
2,475 |
March 29 |
Samanta |
|
|
2,805 |
March 31 |
Purchases A/c |
|
|
5,280 |
|
|
|
|
|
Sales Book |
||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
2016 |
|
|
|
|
March 11 |
James |
|
|
4,125 |
March 31 |
Sales Account |
|
|
4,125 |
|
|
|
|
|
Cash Book |
|||||||||
Dr. |
Cr. |
||||||||
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
2016 |
|
|
|
|
2016 |
|
|
|
|
March 01 |
Balance b/d |
|
1,540 |
8,250 |
March 02 |
Machinery |
|
|
4,675 |
March 01 |
Sales |
|
1,925 |
|
March 04 |
Salaries |
|
|
2,750 |
March 09 |
Rajesh |
|
|
2612.5 |
March 07 |
Wages |
|
440 |
|
March 20 |
Loan from of Baroda |
|
|
13,750 |
March 22 |
Drawings |
|
|
825 |
March 30 |
Sales |
|
|
3,740 |
March 27 |
Corporation Tax |
|
|
1,155 |
March 31 |
Cash |
C |
|
2,200 |
March 31 |
Bank |
C |
2,200 |
|
|
|
|
|
|
March 31 |
Balanced b/d |
|
825 |
19,497.5 |
|
|
|
3,465 |
30552.5 |
|
|
|
3,465 |
30552.5 |
|
|
|
|
|
|
|
|
|
|
Working Note:
March 31 Cash departed into bank = Cash Received – (Cash paid + Closing Balance of Cost) = 3,465 – (440 + 825) = Rs 2,200
Sales Return Book |
|||||
Date |
Particulars |
Credit Note No. |
L.F. |
Details (Rs) |
Amount (Rs) |
2016 |
|
|
|
|
|
March 11 |
James |
|
|
|
1,100 |
March 31 |
Sales Return Account |
|
|
|
1,100 |
|
|
|
|
|
|
Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
|
|
|
|
|
2016 |
|
|
|
|
|
March 09 |
Discount Allowed A/c |
Dr. |
|
137.5 |
|
|
To Rajesh |
|
|
137.5 |
|
|
|
|
|
|
|
Stock Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 01 |
Balance b/d |
|
19,250 |
|
|
|
|
|
|
|
|
March 31 |
Balance c/d |
|
19,250 |
|
|
|
19,250 |
|
|
|
19,250 |
|
|
|
|
|
|
|
|
Plant and Machinery Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 01 |
Balance b/d |
|
44,000 |
|
|
|
|
March 02 |
Bank |
|
4,675 |
March 31 |
Balance c/d |
|
48,675 |
|
|
|
48,675 |
|
|
|
48,675 |
|
|
|
|
|
|
|
|
Rajesh |
||||||||
Dr. |
Cr. |
|
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
March 01 |
Balance b/d |
|
2,750 |
March 09 |
Bank |
|
2612.5 |
|
|
|
|
|
March 09 |
Discount Allowed |
|
137.5 |
|
|
|
|
2,750 |
|
|
|
2,750 |
|
|
|
|
|
|
|
|
|
|
James |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 01 |
Balance b/d |
|
1,375 |
March 13 |
Sales Return |
|
1,100 |
March 11 |
Sales |
|
4,125 |
March 31 |
Balance c/d |
|
4,400 |
|
|
|
5,500 |
|
|
|
5,500 |
|
|
|
|
|
|
|
|
Roa |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 18 |
Bank |
|
1,650 |
March 01 |
Balance b/d |
|
1,925 |
March 31 |
Balance c/d |
|
275 |
|
|
|
|
|
|
|
1,925 |
|
|
|
1,925 |
|
|
|
|
|
|
|
|
Samanta |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
March 01 |
Balance b/d |
|
3,575 |
|
|
|
|
March 25 |
Purchases |
|
2,475 |
March 31 |
Balance c/d |
|
8,855 |
|
Purchases |
|
2,805 |
|
|
|
8,855 |
|
|
|
8,855 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
March 01 |
Balance b/d |
|
71,665 |
March 31 |
Balance c/d |
|
71,665 |
|
|
|
|
|
|
|
71,665 |
|
|
|
71,665 |
|
|
|
|
|
|
|
|
Sales Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
March 01 |
Cash |
|
1,925 |
|
|
|
|
March 11 |
James |
|
4,125 |
March 31 |
Balance c/d |
|
9,790 |
March 30 |
Bank |
|
3,740 |
|
|
|
9,790 |
|
|
|
9,790 |
|
|
|
|
|
|
|
|
Purchases Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 31 |
Sundaries as per |
|
5,280 |
|
|
|
|
|
Purchases Book |
|
|
March 31 |
Balance c/d |
|
5,280 |
|
|
|
5,280 |
|
|
|
5,280 |
|
|
|
|
|
|
|
|
Sales Return Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
Sundaries as |
|
|
2016 |
|
|
|
March 13 |
Per Sales Return Book |
|
1,100 |
March 31 |
Balance c/d |
|
1,100 |
|
|
|
1,100 |
|
|
|
1,100 |
|
|
|
|
|
|
|
|
Discount Allowed Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 09 |
Rajesh |
|
137.5 |
March 09 |
Balance c/d |
|
137.5 |
|
|
|
137.5 |
|
|
|
137.5 |
|
|
|
|
|
|
|
|
Loan from Bank of Baroda |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 31 |
Balance c/d |
|
13,750 |
March 20 |
Bank |
|
13,750 |
|
|
|
13,750 |
|
|
|
13,750 |
|
|
|
|
|
|
|
|
Wages Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 07 |
Cash |
|
440 |
March 31 |
Balance c/d |
|
440 |
|
|
|
440 |
|
|
|
440 |
|
|
|
|
|
|
|
|
Salaries Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 04 |
Bank |
|
2,750 |
March 31 |
Balance c/d |
|
2,750 |
|
|
|
2,750 |
|
|
|
2,750 |
|
|
|
|
|
|
|
|
Drawings Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 22 |
Bank |
|
825 |
March 31 |
Balance c/d |
|
825 |
|
|
|
825 |
|
|
|
825 |
|
|
|
|
|
|
|
|
Corporation Tax Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
March 27 |
Bank |
|
1,155 |
March 31 |
Balance c/d |
|
1,155 |
|
|
|
1,155 |
|
|
|
1,155 |
|
|
|
|
|
|
|
|
Trial Balance as on March 31, 2016 |
||||
S. No. |
Account Title |
L.F. |
Debit Balance (Rs) |
Credit Balance (Rs) |
|
Cash |
|
825 |
|
|
Bank |
|
19497.5 |
|
|
Stock |
|
19,250 |
|
|
Plant and Machinery |
|
48,675 |
|
|
James |
|
4,400 |
|
|
Samanta |
|
|
8,855 |
|
Capital |
|
|
71,655 |
|
Sales |
|
|
9,790 |
|
Purchases |
|
5,280 |
|
|
Sales Return |
|
1,100 |
|
|
Discount Allowed |
|
137.5 |
|
|
Loan from Bank of Baroda |
|
|
13,750 |
|
Wages |
|
440 |
|
|
Salaries |
|
2,750 |
|
|
Drawings |
|
825 |
|
|
Corporation Tax |
|
1,155 |
|
|
Roa |
|
|
275 |
|
|
|
1,04,335 |
1,04,335 |
|
|
|
|
|
Note: Into order to get the answer equal to Rs 1,03,235 Sales Return Rs 1,100 will be deducted directly from total sales. Then Sales will be shown at Rs (9,790 – 1,100) = Rs 8,690 and Sales Return will not be shown.
Answer:
Book of Shri Kailash Chand Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Mar.18 |
Shyam Lal |
|
|
|
|
|
Wheat |
|
16,000 |
|
|
|
Rice |
|
2,000 |
18,000 |
|
|
|
|
|
|
|
Mar.22 |
Attar Chand |
|
|
5,000 |
|
Mar.31 |
Purchases A/c |
Dr. |
|
|
23,000 |
|
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Mar.07 |
Shri Ramesh Chand |
|
|
|
|
|
Wheat |
|
20,000 |
|
|
|
Rice |
|
5,000 |
25,000 |
|
|
|
|
|
|
|
Mar.15 |
Jagdish Narain |
|
|
|
|
|
Wheat |
|
6,000 |
|
|
|
Rice |
|
500 |
6,500 |
|
Mar.31 |
Sales A/c |
Cr. |
|
|
31,500 |
|
|
|
|
|
|
Cash Book |
|||||||||
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
2016 |
|
|
|
|
2016 |
|
|
|
|
Mar.01 |
Capital |
|
25,000 |
|
Mar.01 |
Purchases |
|
4,750 |
|
Mar.02 |
Cash |
C |
|
15,000 |
Mar.02 |
Typewriter |
|
1,700 |
|
Mar.10 |
Shri Ramesh Chand |
|
11,000 |
|
Mar.05 |
Bank |
C |
15,000 |
|
Mar.14 |
Jagdish Narain |
|
2,200 |
|
Mar.20 |
Cash |
C |
|
7,000 |
Mar.20 |
Bank |
C |
7,000 |
|
Mar.21 |
Shyam Lal |
|
17,500 |
|
Mar.23 |
Sales |
|
6,500 |
|
Mar.25 |
Salary |
|
2,500 |
|
Mar.30 |
Cash |
C |
|
8,000 |
Mar.28 |
Rent |
|
1,500 |
|
|
|
|
|
|
Mar.30 |
Bank |
C |
8,000 |
|
|
|
|
|
|
Mar.31 |
Drawings |
|
500 |
|
|
|
|
|
|
Mar.31 |
Balance c/d |
|
250 |
16,000 |
|
|
|
51,700 |
23,000 |
|
|
|
51,700 |
23,000 |
|
|
|
|
|
|
|
|
|
|
Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
2016 |
|
|
|
|
|
Mar.14 |
Discount Allowed A/c |
Dr. |
|
300 |
|
|
To Jagdish Narain |
|
|
300 |
|
|
(Discount allowed to Jagdish Narain on receiving cash) |
|
|
|
|
|
|
|
|
|
|
Mar.21 |
Shyam Lal |
Dr. |
|
500 |
|
|
To Discount Received |
|
|
500 |
|
|
(Discount Received from Shyam Lal on payment) |
|
|
|
|
|
|
|
|
|
Typewriter Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.02 |
Cash |
|
1,700 |
|
|
|
|
|
|
|
|
Mar.31 |
Balance c/d |
|
1,700 |
|
|
|
1,700 |
|
|
|
1,700 |
|
|
|
|
|
|
|
|
Shri Ramesh Chand |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.07 |
Sales |
|
25,000 |
Mar.10 |
Cash |
|
11,000 |
|
|
|
|
Mar.31 |
Balance c/d |
|
14,000 |
|
|
|
25,000 |
|
|
|
25,000 |
|
|
|
|
|
|
|
|
Jagdish Narain |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.15 |
Sales |
|
6,500 |
Mar.15 |
Cash |
|
2,200 |
|
|
|
|
Mar.15 |
Discount Allowed |
|
300 |
|
|
|
|
Mar.31 |
Balance c/d |
|
4,000 |
|
|
|
6,500 |
|
|
|
6,500 |
|
|
|
|
|
|
|
|
Shyam Lal |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.21 |
Cash |
|
17,500 |
Mar.18 |
Purchases |
|
18,000 |
Mar.21 |
Discount Received |
|
500 |
|
|
|
|
|
|
|
18,000 |
|
|
|
18,000 |
|
|
|
|
|
|
|
|
Attar Chand |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Mar.22 |
Purchases |
|
5,000 |
Mar.31 |
Balance c/d |
|
5,000 |
|
|
|
|
|
|
|
5,000 |
|
|
|
5,000 |
|
|
|
|
|
|
|
|
Discount Received Account |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Mar.22 |
Shyam Lal |
|
500 |
Mar.31 |
Balance c/d |
|
500 |
|
|
|
|
|
|
|
500 |
|
|
|
500 |
|
|
|
|
|
|
|
|
Discount Allowed Account |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.14 |
Jagdish Narain |
|
300 |
Mar.31 |
Balance c/d |
|
300 |
|
|
|
300 |
|
|
|
300 |
|
|
|
|
|
|
|
|
Salary Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.25 |
Cash |
|
2,500 |
Mar.31 |
Balance c/d |
|
2,500 |
|
|
|
2,500 |
|
|
|
2,500 |
|
|
|
|
|
|
|
|
Purchase Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.01 |
Cash |
|
4,750 |
|
|
|
|
Mar.31 |
Sundries as per |
|
|
|
|
|
|
|
Purchases Book |
|
23,000 |
Mar.31 |
Balance c/d |
|
27,750 |
|
|
|
27,750 |
|
|
|
27,750 |
|
|
|
|
|
|
|
|
Sales Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Mar.23 |
Cash |
|
6,500 |
|
|
|
|
Mar.31 |
Sundries as per |
|
31,500 |
Mar.31 |
Balance c/d |
|
38,000 |
|
Sales Book |
|
|
|
|
|
38,000 |
|
|
|
38,000 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.31 |
Balance c/d |
|
25,000 |
Mar.01 |
Cash |
|
25,000 |
|
|
|
25,000 |
|
|
|
25,000 |
|
|
|
|
|
|
|
|
Rent Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.20 |
Cash |
|
1,500 |
Mar.31 |
Balance c/d |
|
1,500 |
|
|
|
1,500 |
|
|
|
1,500 |
|
|
|
|
|
|
|
|
Drawings Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.31 |
Cash |
|
500 |
Mar.31 |
Balance c/d |
|
500 |
|
|
|
500 |
|
|
|
500 |
|
|
|
|
|
|
|
|
Trial Balance as on March 31, 2016 |
||||
S. No. |
Account Title |
L.F. |
Debit Balance (Rs) |
Credit Balance (Rs) |
|
Cash |
|
250 |
|
|
Bank |
|
16,000 |
|
|
Purchases |
|
27,750 |
|
|
Sales |
|
|
38,000 |
|
Capital |
|
|
25,000 |
|
Typewriter |
|
1,700 |
|
|
Shri Ramesh Chand |
|
14,000 |
|
|
Jagdish Narian |
|
4,000 |
|
|
Attar Chand |
|
|
5,000 |
|
Discount Received |
|
|
500 |
|
Discount Allowed |
|
300 |
|
|
Salary |
|
2,500 |
|
|
Rent |
|
1,500 |
|
|
Drawings |
|
500 |
|
|
|
|
68,500 |
68,500 |
|
|
|
|
|
Page No 11.42:
Question 24:
Book of Shri Kailash Chand Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Mar.18 |
Shyam Lal |
|
|
|
|
|
Wheat |
|
16,000 |
|
|
|
Rice |
|
2,000 |
18,000 |
|
|
|
|
|
|
|
Mar.22 |
Attar Chand |
|
|
5,000 |
|
Mar.31 |
Purchases A/c |
Dr. |
|
|
23,000 |
|
|
|
|
|
|
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Mar.07 |
Shri Ramesh Chand |
|
|
|
|
|
Wheat |
|
20,000 |
|
|
|
Rice |
|
5,000 |
25,000 |
|
|
|
|
|
|
|
Mar.15 |
Jagdish Narain |
|
|
|
|
|
Wheat |
|
6,000 |
|
|
|
Rice |
|
500 |
6,500 |
|
Mar.31 |
Sales A/c |
Cr. |
|
|
31,500 |
|
|
|
|
|
|
Cash Book |
|||||||||
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
2016 |
|
|
|
|
2016 |
|
|
|
|
Mar.01 |
Capital |
|
25,000 |
|
Mar.01 |
Purchases |
|
4,750 |
|
Mar.02 |
Cash |
C |
|
15,000 |
Mar.02 |
Typewriter |
|
1,700 |
|
Mar.10 |
Shri Ramesh Chand |
|
11,000 |
|
Mar.05 |
Bank |
C |
15,000 |
|
Mar.14 |
Jagdish Narain |
|
2,200 |
|
Mar.20 |
Cash |
C |
|
7,000 |
Mar.20 |
Bank |
C |
7,000 |
|
Mar.21 |
Shyam Lal |
|
17,500 |
|
Mar.23 |
Sales |
|
6,500 |
|
Mar.25 |
Salary |
|
2,500 |
|
Mar.30 |
Cash |
C |
|
8,000 |
Mar.28 |
Rent |
|
1,500 |
|
|
|
|
|
|
Mar.30 |
Bank |
C |
8,000 |
|
|
|
|
|
|
Mar.31 |
Drawings |
|
500 |
|
|
|
|
|
|
Mar.31 |
Balance c/d |
|
250 |
16,000 |
|
|
|
51,700 |
23,000 |
|
|
|
51,700 |
23,000 |
|
|
|
|
|
|
|
|
|
|
Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
2016 |
|
|
|
|
|
Mar.14 |
Discount Allowed A/c |
Dr. |
|
300 |
|
|
To Jagdish Narain |
|
|
300 |
|
|
(Discount allowed to Jagdish Narain on receiving cash) |
|
|
|
|
|
|
|
|
|
|
Mar.21 |
Shyam Lal |
Dr. |
|
500 |
|
|
To Discount Received |
|
|
500 |
|
|
(Discount Received from Shyam Lal on payment) |
|
|
|
|
|
|
|
|
|
Typewriter Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.02 |
Cash |
|
1,700 |
|
|
|
|
|
|
|
|
Mar.31 |
Balance c/d |
|
1,700 |
|
|
|
1,700 |
|
|
|
1,700 |
|
|
|
|
|
|
|
|
Shri Ramesh Chand |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.07 |
Sales |
|
25,000 |
Mar.10 |
Cash |
|
11,000 |
|
|
|
|
Mar.31 |
Balance c/d |
|
14,000 |
|
|
|
25,000 |
|
|
|
25,000 |
|
|
|
|
|
|
|
|
Jagdish Narain |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.15 |
Sales |
|
6,500 |
Mar.15 |
Cash |
|
2,200 |
|
|
|
|
Mar.15 |
Discount Allowed |
|
300 |
|
|
|
|
Mar.31 |
Balance c/d |
|
4,000 |
|
|
|
6,500 |
|
|
|
6,500 |
|
|
|
|
|
|
|
|
Shyam Lal |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.21 |
Cash |
|
17,500 |
Mar.18 |
Purchases |
|
18,000 |
Mar.21 |
Discount Received |
|
500 |
|
|
|
|
|
|
|
18,000 |
|
|
|
18,000 |
|
|
|
|
|
|
|
|
Attar Chand |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Mar.22 |
Purchases |
|
5,000 |
Mar.31 |
Balance c/d |
|
5,000 |
|
|
|
|
|
|
|
5,000 |
|
|
|
5,000 |
|
|
|
|
|
|
|
|
Discount Received Account |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Mar.22 |
Shyam Lal |
|
500 |
Mar.31 |
Balance c/d |
|
500 |
|
|
|
|
|
|
|
500 |
|
|
|
500 |
|
|
|
|
|
|
|
|
Discount Allowed Account |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.14 |
Jagdish Narain |
|
300 |
Mar.31 |
Balance c/d |
|
300 |
|
|
|
300 |
|
|
|
300 |
|
|
|
|
|
|
|
|
Salary Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.25 |
Cash |
|
2,500 |
Mar.31 |
Balance c/d |
|
2,500 |
|
|
|
2,500 |
|
|
|
2,500 |
|
|
|
|
|
|
|
|
Purchase Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.01 |
Cash |
|
4,750 |
|
|
|
|
Mar.31 |
Sundries as per |
|
|
|
|
|
|
|
Purchases Book |
|
23,000 |
Mar.31 |
Balance c/d |
|
27,750 |
|
|
|
27,750 |
|
|
|
27,750 |
|
|
|
|
|
|
|
|
Sales Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Mar.23 |
Cash |
|
6,500 |
|
|
|
|
Mar.31 |
Sundries as per |
|
31,500 |
Mar.31 |
Balance c/d |
|
38,000 |
|
Sales Book |
|
|
|
|
|
38,000 |
|
|
|
38,000 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.31 |
Balance c/d |
|
25,000 |
Mar.01 |
Cash |
|
25,000 |
|
|
|
25,000 |
|
|
|
25,000 |
|
|
|
|
|
|
|
|
Rent Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.20 |
Cash |
|
1,500 |
Mar.31 |
Balance c/d |
|
1,500 |
|
|
|
1,500 |
|
|
|
1,500 |
|
|
|
|
|
|
|
|
Drawings Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Mar.31 |
Cash |
|
500 |
Mar.31 |
Balance c/d |
|
500 |
|
|
|
500 |
|
|
|
500 |
|
|
|
|
|
|
|
|
Trial Balance as on March 31, 2016 |
||||
S. No. |
Account Title |
L.F. |
Debit Balance (Rs) |
Credit Balance (Rs) |
|
Cash |
|
250 |
|
|
Bank |
|
16,000 |
|
|
Purchases |
|
27,750 |
|
|
Sales |
|
|
38,000 |
|
Capital |
|
|
25,000 |
|
Typewriter |
|
1,700 |
|
|
Shri Ramesh Chand |
|
14,000 |
|
|
Jagdish Narian |
|
4,000 |
|
|
Attar Chand |
|
|
5,000 |
|
Discount Received |
|
|
500 |
|
Discount Allowed |
|
300 |
|
|
Salary |
|
2,500 |
|
|
Rent |
|
1,500 |
|
|
Drawings |
|
500 |
|
|
|
|
68,500 |
68,500 |
|
|
|
|
|
Answer:
Books of Ram Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
R. Raman |
|
|
5,000 |
|
Jan.06 |
Bimal |
|
|
7,500 |
|
Jan.21 |
Ramesh |
|
|
6,000 |
|
Jan.31 |
Sales A/c |
Cr. |
|
|
18,500 |
|
|
|
|
|
|
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.02 |
Man Mohan |
|
|
10,000 |
|
Jan.23 |
Man Mohan |
|
|
7,000 |
|
Jan.31 |
Purchases A/c |
Dr. |
|
|
17,000 |
|
|
|
|
|
|
Sales Return Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.08 |
Bimal |
|
|
1,500 |
|
Jan.31 |
Sales Return A/c |
Dr. |
|
|
1,500 |
|
|
|
|
|
|
Cash Book |
||||||||||
Dr. |
Cr. |
|||||||||
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
2016 |
|
|
|
|
|
Jan.01 |
Capital |
|
12,500 |
12,500 |
Jan.03 |
Stationery |
|
100 |
|
|
Jan.05 |
R. Raman |
|
4,700 |
|
Jan.10 |
Bank |
C |
1,000 |
|
|
Jan.10 |
Cash |
C |
|
1,000 |
Jan.12 |
Wages |
|
1,500 |
|
|
Jan.12 |
Bimal |
|
|
6,000 |
Jan.19 |
Wages |
|
1,500 |
|
|
|
|
|
|
|
Jan.21 |
Man Mohan |
|
|
9,500 |
|
|
|
|
|
|
Jan.24 |
Drawings |
|
|
2,000 |
|
|
|
|
|
|
Jan.27 |
Wages |
|
1,500 |
|
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
11,600 |
8,000 |
|
|
|
|
17,200 |
19,500 |
|
|
|
17,200 |
19,500 |
|
|
|
|
|
|
|
|
|
|
|
|
Journal Entries |
|||||
Date |
Particulars |
L.F. |
Debit Balance (Rs) |
Credit Balance (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
Stock A/c |
Dr. |
|
20,000 |
|
|
Furniture and Fittings A/c |
Dr. |
|
5,000 |
|
|
To Capital A/c |
|
|
25,000 |
|
|
(Ram brought Stock and Furniture as Capital) |
|
|
|
|
|
|
|
|
|
|
Jan.05 |
Discount Allowed A/c |
Dr. |
|
300 |
|
|
To R. Raman |
|
|
300 |
|
|
(Discount was allowed to R. Ram for Cash receiving) |
|
|
|
|
|
|
|
|
|
|
Jan.19 |
Furniture and Fittings A/c |
Dr. |
|
1,500 |
|
|
To Unions Furniture Co. |
|
|
1,500 |
|
|
(Desk Purchased from Union Furniture Co.) |
|
|
|
|
|
|
|
|
|
|
Jan.21 |
Man Mohan |
Dr. |
|
500 |
|
|
To Discount Received A/c |
|
|
500 |
|
|
(Discount allowed by Man Mohan on Paying Cash) |
|
|
|
|
|
|
|
|
|
|
Jan.31 |
Rent A/c |
Dr. |
|
1,000 |
|
|
To Rent Outstanding A/c |
|
|
1,000 |
|
|
(Rent due to Land Lord) |
|
|
|
|
|
|
|
|
|
Stock Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.01 |
Capital |
|
20,000 |
|
|
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
20,000 |
|
|
|
20,000 |
|
|
|
20,000 |
|
|
|
|
|
|
|
|
Furniture and Fittings Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.01 |
Capital |
|
5,000 |
|
|
|
|
Jan.13 |
Union Furniture Co . |
|
1,500 |
Jan.31 |
Balance c/d |
|
6,500 |
|
|
|
6,500 |
|
|
|
6,500 |
|
|
|
|
|
|
|
|
Union Furniture Co. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.13 |
Furniture |
|
1,500 |
|
|
|
1,500 |
|
|
|
1,500 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.01 |
Cash |
|
12,500 |
|
|
|
|
|
Bank |
|
12,500 |
|
|
|
|
|
Stock |
|
20,000 |
Jan.31 |
Balance c/d |
|
50,000 |
|
Furniture & Fittings |
|
5,000 |
|
|
|
50,000 |
|
|
|
50,000 |
|
|
|
|
|
|
|
|
Sales Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.31 |
Sundries as per |
|
|
Jan.31 |
Balance c/d |
|
18,500 |
|
Sales Book |
|
18,500 |
|
|
|
18,500 |
|
|
|
18,500 |
|
|
|
|
|
|
|
|
Purchases Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Sundries as per Purchases Book |
|
17,000 |
Jan.31 |
Balance c/d |
|
17,000 |
|
|
|
17,000 |
|
|
|
17,000 |
|
|
|
|
|
|
|
|
R. Raman |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.01 |
Sales |
|
5,000 |
Jan.05 |
Cash |
|
4,700 |
|
|
|
|
|
Discount Allowed |
|
300 |
|
|
|
5,000 |
|
|
|
5,000 |
|
|
|
|
|
|
|
|
Discount Allowed |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
300 |
|
|
|
300 |
|
|
|
|
|
|
|
|
Sales Return Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
1,500 |
|
|
|
1,500 |
|
|
|
|
|
|
|
|
Man Mohan |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan 21 |
Bank |
|
9,500 |
Jan 02 |
Purchases |
|
10,000 |
Jan 21 |
Discount Received |
|
500 |
Jan 23 |
Purchases |
|
7,000 |
Jan 31 |
Balance c/d |
|
7,000 |
|
|
|
|
|
|
|
17,000 |
|
|
|
17,000 |
|
|
|
|
|
|
|
|
Stationery Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.03 |
Cash |
|
100 |
Jan.31 |
Balance c/d |
|
100 |
|
|
|
100 |
|
|
|
100 |
|
|
|
|
|
|
|
|
Bimal |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.08 |
Sales Return |
|
1,500 |
Jan.06 |
Sales |
|
7,500 |
Jan.22 |
Bank |
|
6,000 |
|
|
|
7,500 |
|
|
|
7,500 |
|
|
|
|
|
|
|
|
Wages Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.12 |
Cash |
|
1,500 |
|
|
|
|
Jan.19 |
Cash |
|
1,500 |
|
|
|
|
Jan.27 |
Cash |
|
1,500 |
Jan.31 |
Balance c/d |
|
4,500 |
|
|
|
4,500 |
|
|
|
4,500 |
|
|
|
|
|
|
|
|
Discount Received Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.21 |
Manmohan |
|
500 |
Jan.31 |
Balance c/d |
|
500 |
|
|
|
|
|
|
|
500 |
|
|
|
500 |
|
|
|
|
|
|
|
|
Ramesh |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.21 |
|
|
6,000 |
Jan.31 |
Balance c/d |
|
6,000 |
|
|
|
6,000 |
|
|
|
6,000 |
|
|
|
|
|
|
|
|
Drawings Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
2,000 |
|
|
|
2,000 |
|
|
|
|
|
|
|
|
Rent Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
1,000 |
|
|
|
1,000 |
|
|
|
|
|
|
|
|
Rent Outstanding Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
1,000 |
|
|
|
1,000 |
|
|
|
|
|
|
|
|
Trial Balance as on January 31, 2016 |
||||
S. No. |
Accounts Title |
L.F. |
Debit (Rs) |
Credit (Rs) |
(i) |
Cash |
|
11,600 |
|
(ii) |
Bank |
|
8,000 |
|
(iii) |
Capital |
|
|
50,000 |
(iv) |
Sales |
|
|
18,500 |
(v) |
Purchase |
|
17,000 |
|
(vi) |
Stock |
|
20,000 |
|
(vii) |
Furniture and Fittings |
|
6,500 |
|
(viii) |
Unioun Furniture Co |
|
|
1,500 |
(ix) |
Wages |
|
4,500 |
|
(x) |
Discount Received |
|
|
500 |
(xi) |
Ramesh |
|
6,000 |
|
(xii) |
Discount Allowed |
|
300 |
|
(xiii) |
Sales Return |
|
1,500 |
|
(xiv) |
Man Mohan |
|
|
7,000 |
(xv) |
Stationery |
|
100 |
|
(xvi) |
Drawings |
|
2,000 |
|
(xvii) |
Rent |
|
1,000 |
|
(xviii) |
Rent Outstanding |
|
|
1,000 |
|
|
|
78,500 |
78,500 |
|
|
|
|
|
Page No 11.42:
Question 25:
Books of Ram Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
R. Raman |
|
|
5,000 |
|
Jan.06 |
Bimal |
|
|
7,500 |
|
Jan.21 |
Ramesh |
|
|
6,000 |
|
Jan.31 |
Sales A/c |
Cr. |
|
|
18,500 |
|
|
|
|
|
|
Purchases Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.02 |
Man Mohan |
|
|
10,000 |
|
Jan.23 |
Man Mohan |
|
|
7,000 |
|
Jan.31 |
Purchases A/c |
Dr. |
|
|
17,000 |
|
|
|
|
|
|
Sales Return Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
Jan.08 |
Bimal |
|
|
1,500 |
|
Jan.31 |
Sales Return A/c |
Dr. |
|
|
1,500 |
|
|
|
|
|
|
Cash Book |
||||||||||
Dr. |
Cr. |
|||||||||
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
Date |
Particulars |
L.F. |
Cash (Rs) |
Bank (Rs) |
|
2016 |
|
|
|
|
2016 |
|
|
|
|
|
Jan.01 |
Capital |
|
12,500 |
12,500 |
Jan.03 |
Stationery |
|
100 |
|
|
Jan.05 |
R. Raman |
|
4,700 |
|
Jan.10 |
Bank |
C |
1,000 |
|
|
Jan.10 |
Cash |
C |
|
1,000 |
Jan.12 |
Wages |
|
1,500 |
|
|
Jan.12 |
Bimal |
|
|
6,000 |
Jan.19 |
Wages |
|
1,500 |
|
|
|
|
|
|
|
Jan.21 |
Man Mohan |
|
|
9,500 |
|
|
|
|
|
|
Jan.24 |
Drawings |
|
|
2,000 |
|
|
|
|
|
|
Jan.27 |
Wages |
|
1,500 |
|
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
11,600 |
8,000 |
|
|
|
|
17,200 |
19,500 |
|
|
|
17,200 |
19,500 |
|
|
|
|
|
|
|
|
|
|
|
|
Journal Entries |
|||||
Date |
Particulars |
L.F. |
Debit Balance (Rs) |
Credit Balance (Rs) |
|
2016 |
|
|
|
|
|
Jan.01 |
Stock A/c |
Dr. |
|
20,000 |
|
|
Furniture and Fittings A/c |
Dr. |
|
5,000 |
|
|
To Capital A/c |
|
|
25,000 |
|
|
(Ram brought Stock and Furniture as Capital) |
|
|
|
|
|
|
|
|
|
|
Jan.05 |
Discount Allowed A/c |
Dr. |
|
300 |
|
|
To R. Raman |
|
|
300 |
|
|
(Discount was allowed to R. Ram for Cash receiving) |
|
|
|
|
|
|
|
|
|
|
Jan.19 |
Furniture and Fittings A/c |
Dr. |
|
1,500 |
|
|
To Unions Furniture Co. |
|
|
1,500 |
|
|
(Desk Purchased from Union Furniture Co.) |
|
|
|
|
|
|
|
|
|
|
Jan.21 |
Man Mohan |
Dr. |
|
500 |
|
|
To Discount Received A/c |
|
|
500 |
|
|
(Discount allowed by Man Mohan on Paying Cash) |
|
|
|
|
|
|
|
|
|
|
Jan.31 |
Rent A/c |
Dr. |
|
1,000 |
|
|
To Rent Outstanding A/c |
|
|
1,000 |
|
|
(Rent due to Land Lord) |
|
|
|
|
|
|
|
|
|
Stock Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.01 |
Capital |
|
20,000 |
|
|
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
20,000 |
|
|
|
20,000 |
|
|
|
20,000 |
|
|
|
|
|
|
|
|
Furniture and Fittings Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.01 |
Capital |
|
5,000 |
|
|
|
|
Jan.13 |
Union Furniture Co . |
|
1,500 |
Jan.31 |
Balance c/d |
|
6,500 |
|
|
|
6,500 |
|
|
|
6,500 |
|
|
|
|
|
|
|
|
Union Furniture Co. |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.13 |
Furniture |
|
1,500 |
|
|
|
1,500 |
|
|
|
1,500 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.01 |
Cash |
|
12,500 |
|
|
|
|
|
Bank |
|
12,500 |
|
|
|
|
|
Stock |
|
20,000 |
Jan.31 |
Balance c/d |
|
50,000 |
|
Furniture & Fittings |
|
5,000 |
|
|
|
50,000 |
|
|
|
50,000 |
|
|
|
|
|
|
|
|
Sales Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.31 |
Sundries as per |
|
|
Jan.31 |
Balance c/d |
|
18,500 |
|
Sales Book |
|
18,500 |
|
|
|
18,500 |
|
|
|
18,500 |
|
|
|
|
|
|
|
|
Purchases Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Sundries as per Purchases Book |
|
17,000 |
Jan.31 |
Balance c/d |
|
17,000 |
|
|
|
17,000 |
|
|
|
17,000 |
|
|
|
|
|
|
|
|
R. Raman |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.01 |
Sales |
|
5,000 |
Jan.05 |
Cash |
|
4,700 |
|
|
|
|
|
Discount Allowed |
|
300 |
|
|
|
5,000 |
|
|
|
5,000 |
|
|
|
|
|
|
|
|
Discount Allowed |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
300 |
|
|
|
300 |
|
|
|
|
|
|
|
|
Sales Return Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
1,500 |
|
|
|
1,500 |
|
|
|
|
|
|
|
|
Man Mohan |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan 21 |
Bank |
|
9,500 |
Jan 02 |
Purchases |
|
10,000 |
Jan 21 |
Discount Received |
|
500 |
Jan 23 |
Purchases |
|
7,000 |
Jan 31 |
Balance c/d |
|
7,000 |
|
|
|
|
|
|
|
17,000 |
|
|
|
17,000 |
|
|
|
|
|
|
|
|
Stationery Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.03 |
Cash |
|
100 |
Jan.31 |
Balance c/d |
|
100 |
|
|
|
100 |
|
|
|
100 |
|
|
|
|
|
|
|
|
Bimal |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.08 |
Sales Return |
|
1,500 |
Jan.06 |
Sales |
|
7,500 |
Jan.22 |
Bank |
|
6,000 |
|
|
|
7,500 |
|
|
|
7,500 |
|
|
|
|
|
|
|
|
Wages Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.12 |
Cash |
|
1,500 |
|
|
|
|
Jan.19 |
Cash |
|
1,500 |
|
|
|
|
Jan.27 |
Cash |
|
1,500 |
Jan.31 |
Balance c/d |
|
4,500 |
|
|
|
4,500 |
|
|
|
4,500 |
|
|
|
|
|
|
|
|
Discount Received Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
Jan.21 |
Manmohan |
|
500 |
Jan.31 |
Balance c/d |
|
500 |
|
|
|
|
|
|
|
500 |
|
|
|
500 |
|
|
|
|
|
|
|
|
Ramesh |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.21 |
|
|
6,000 |
Jan.31 |
Balance c/d |
|
6,000 |
|
|
|
6,000 |
|
|
|
6,000 |
|
|
|
|
|
|
|
|
Drawings Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
|
|
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
2,000 |
|
|
|
2,000 |
|
|
|
|
|
|
|
|
Rent Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
1,000 |
|
|
|
1,000 |
|
|
|
|
|
|
|
|
Rent Outstanding Account |
|||||||
Dr. |
Cr. |
||||||
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
Jan.31 |
Balance c/d |
|
1,500 |
Jan.31 |
Balance c/d |
|
1,500 |
|
|
|
1,000 |
|
|
|
1,000 |
|
|
|
|
|
|
|
|
Trial Balance as on January 31, 2016 |
||||
S. No. |
Accounts Title |
L.F. |
Debit (Rs) |
Credit (Rs) |
(i) |
Cash |
|
11,600 |
|
(ii) |
Bank |
|
8,000 |
|
(iii) |
Capital |
|
|
50,000 |
(iv) |
Sales |
|
|
18,500 |
(v) |
Purchase |
|
17,000 |
|
(vi) |
Stock |
|
20,000 |
|
(vii) |
Furniture and Fittings |
|
6,500 |
|
(viii) |
Unioun Furniture Co |
|
|
1,500 |
(ix) |
Wages |
|
4,500 |
|
(x) |
Discount Received |
|
|
500 |
(xi) |
Ramesh |
|
6,000 |
|
(xii) |
Discount Allowed |
|
300 |
|
(xiii) |
Sales Return |
|
1,500 |
|
(xiv) |
Man Mohan |
|
|
7,000 |
(xv) |
Stationery |
|
100 |
|
(xvi) |
Drawings |
|
2,000 |
|
(xvii) |
Rent |
|
1,000 |
|
(xviii) |
Rent Outstanding |
|
|
1,000 |
|
|
|
78,500 |
78,500 |
|
|
|
|
|
Answer:
Books of A Gupta |
|||||||||||
Cash Book |
|||||||||||
Dr. |
|
|
|
|
|
|
|
|
Cr. |
||
Date |
Particulars |
L.F. |
Cash |
Bank |
Date |
Particulars |
L.F. |
Cash |
Bank |
||
2016 |
|
|
|
|
2016 |
|
|
|
|
||
July 01 |
Capital A/c |
|
4,000 |
6,000 |
July 04 |
S. Raj |
|
|
500 |
||
July 11 |
R. Mukherjee |
|
860 |
|
July 05 |
Typewriter A/c |
|
1,500 |
|
||
July 14 |
Sales A/c |
|
3,300 |
|
July 06 |
Purchases A/c |
|
|
1,500 |
||
July 20 |
T. Rana |
|
1,300 |
|
July 10 |
Drawings A/c |
|
150 |
|
||
July 25 |
Cash A/c |
C |
|
3,500 |
July 17 |
D. Seth |
|
900 |
|
||
July 31 |
T. Rana |
|
1,065 |
|
July 25 |
Bank A/c |
C |
3,500 |
|
||
|
|
|
|
|
July 31 |
Wages A/c |
|
480 |
|
||
|
|
|
|
|
July 31 |
Balance c/d |
|
3,995 |
7,500 |
||
|
|
|
10,525 |
9,500 |
|
|
|
10,525 |
9,500 |
||
|
|
|
|
|
|
|
|
|
|
||
Sales Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
July 02 |
R. Mukherjee |
|
|
500 |
|
July 08 |
D. Das |
|
1,000 |
|
|
|
Less: Trade Discount @ 5% |
|
(50) |
950 |
|
July 09 |
R. Mukherjee |
|
|
1,200 |
|
July 14 |
T. Rana |
|
|
2,000 |
|
July 17 |
D. Dass |
|
|
1,000 |
|
July 28 |
T. Rana |
|
|
1,500 |
|
July 31 |
Sales A/c |
Cr. |
|
|
7,150 |
|
|
|
|
|
|
Purchase Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
July 01 |
S. Raj |
|
1,000 |
|
|
|
Less: Trade Discount @ 10% |
|
(100) |
900 |
|
July 05 |
D. Seth |
|
|
2,000 |
|
July 09 |
M. Dey |
|
1,500 |
|
|
|
Less: Trade Discount @ 5% |
|
(75) |
1,425 |
|
July 14 |
D. Seth |
|
|
1,200 |
|
July 20 |
M. Dey |
|
|
600 |
|
July 31 |
Purchases A/c |
Dr. |
|
|
6,125 |
|
|
|
|
|
|
Purchase Return Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
July 04 |
S. Raj |
|
|
300 |
|
July 25 |
M. Dey |
|
|
400 |
|
July 31 |
Purchases Return A/c |
Cr. |
|
|
700 |
|
|
|
|
|
|
Sales Return Book |
|||||
Date |
Particulars |
L.F. |
Details (Rs) |
Amount (Rs) |
|
2016 |
|
|
|
|
|
July 06 |
R. Mukherjee |
|
|
200 |
|
July 09 |
D. Dass |
|
|
300 |
|
July 31 |
Sales Return A/c |
Dr. |
|
|
500 |
|
|
|
|
|
|
Journal |
||||||
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
||
2016 |
|
|
|
|
||
July 04 |
S. Raj |
Dr. |
|
25 |
|
|
|
To Discount Received A/c |
|
|
25 |
||
|
(Payment made to S. Raj and discount received) |
|
|
|
||
|
|
|
|
|
||
July 11 |
Discount Allowed A/c |
Dr. |
|
40 |
|
|
|
To R. Mukherjee A/c |
|
|
40 |
||
|
(Cash received from R. Mukherjee and discount allowed) |
|
|
|
||
|
|
|
|
|
||
July 17 |
D. Seth |
Dr. |
|
70 |
|
|
|
To Discount Received A/c |
|
|
70 |
||
|
(Paid to D. Seth and discount received) |
|
|
|
||
|
|
|
|
|
||
July 20 |
Discount Allowed |
Dr. |
|
70 |
|
|
|
To T. Rana |
|
|
70 |
||
|
(Received from T. Rana and discount allowed to him) |
|
|
|
||
|
|
|
|
|
||
July 31 |
Bad Debts A/c |
Dr. |
|
1,065 |
|
|
|
To T. Rana |
|
|
1,065 |
||
|
(T. Rana became insolvent and 50 paise realized from his estates) |
|
|
|
||
|
|
|
|
|
||
Capital Account |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
|
July 01 |
Cash A/c |
|
4,000 |
|
July 31 |
Balance c/d |
|
10,000 |
|
Bank A/c |
|
6,000 |
|
|
|
|
10,000 |
|
|
|
10,000 |
|
|
|
|
|
|
|
|
|
|
R. Mukherjee |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 02 |
Sales A/c |
|
500 |
July 06 |
Sales Return A/c |
|
200 |
|
July 09 |
Sales A/c |
|
1,200 |
July 11 |
Cash A/c |
|
860 |
|
|
|
|
|
|
Discount Allowed A/c |
|
40 |
|
|
|
|
|
July 31 |
Balance c/d |
|
600 |
|
|
|
|
1,700 |
|
|
|
1,700 |
|
|
|
|
|
|
|
|
|
|
S. Raj |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 04 |
Purchase Return |
|
300 |
July 01 |
Purchases |
|
900 |
|
|
Bank A/c |
|
500 |
|
|
|
|
|
|
Discount Received A/c |
|
25 |
|
|
|
|
|
July 31 |
Balance c/d |
|
75 |
|
|
|
|
|
|
|
|
900 |
|
|
|
900 |
|
|
|
|
|
|
|
|
|
|
Discount Received A/c |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
|
July 04 |
S. Raj |
|
25 |
|
July 31 |
Balance c/d |
|
95 |
July 17 |
D. Seth |
|
70 |
|
|
|
|
95 |
|
|
|
95 |
|
|
|
|
|
|
|
|
|
|
D. Seth |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 17 |
Cash A/c |
|
900 |
July 05 |
Purchases A/c |
|
2,000 |
|
|
Discount Received A/c |
|
70 |
July 14 |
Purchases A/c |
|
1,200 |
|
July 31 |
Balance c/d |
|
2,230 |
|
|
|
|
|
|
|
|
3,200 |
|
|
|
3,200 |
|
|
|
|
|
|
|
|
|
|
Typewriter Account |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 05 |
Cash A/c |
|
1,500 |
July 31 |
Balance c/d |
|
1,500 |
|
|
|
|
1,500 |
|
|
|
1,500 |
|
|
|
|
|
|
|
|
|
|
Purchases Account |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 06 |
Bank A/c |
|
1,500 |
July 28 |
Drawings |
|
250 |
|
July 31 |
Sundries from Purchases Book |
|
6,125 |
July 31 |
Balance c/d |
|
7,375 |
|
|
|
|
7,625 |
|
|
|
7,625 |
|
|
|
|
|
|
|
|
|
|
D. Dass |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 08 |
Sales A/c |
|
950 |
July 09 |
Sales Return |
|
300 |
|
July 17 |
D. Dass |
|
1,000 |
July 31 |
Balance c/d |
|
1,650 |
|
|
|
|
1,950 |
|
|
|
1,950 |
|
|
|
|
|
|
|
|
|
|
M. Dey |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 25 |
Purchases Return |
|
400 |
July 09 |
Purchases A/c |
|
1,425 |
|
July 31 |
Balance c/d |
|
1,625 |
July 20 |
Purchases A/c |
|
600 |
|
|
|
|
2,025 |
|
|
|
2,025 |
|
|
|
|
|
|
|
|
|
|
Drawing Account |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 10 |
Cash A/c |
|
150 |
|
|
|
|
|
July 28 |
Purchases A/c |
|
250 |
July 31 |
Balance c/d |
|
400 |
|
|
|
|
400 |
|
|
|
400 |
|
|
|
|
|
|
|
|
|
|
Discount Allowed Account |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 11 |
R. Mukherjee |
|
40 |
|
|
|
|
|
July 20 |
T. Rana |
|
70 |
July 31 |
Balance c/d |
|
110 |
|
|
|
|
110 |
|
|
|
110 |
|
|
|
|
|
|
|
|
|
|
T. Rana |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 14 |
Sales A/c |
|
2,000 |
July 20 |
Cash |
|
1,300 |
|
July 28 |
Sales A/c |
|
1,500 |
|
Discount Allowed |
|
70 |
|
|
|
|
|
July 31 |
Cash A/c |
|
1,065 |
|
|
|
|
|
|
Bad Debts A/c |
|
1,065 |
|
|
|
|
3,500 |
|
|
|
3,500 |
|
|
|
|
|
|
|
|
|
|
Wages Account |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 31 |
Cash A/c |
|
480 |
July 31 |
Balance c/d |
|
480 |
|
|
|
|
480 |
|
|
|
480 |
|
|
|
|
|
|
|
|
|
|
Bad Debts Account |
||||||||
Dr. |
|
|
Cr. |
|||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
|
2016 |
|
|
|
2016 |
|
|
|
|
July 31 |
T. Rana |
|
1,065 |
July 31 |
Balance c/d |
|
1,065 |
|
|
|
|
1,065 |
|
|
|
1,065 |
|
|
|
|
|
|
|
|
|
|
Sales Accounts |
|||||||
Dr. |
|
|
Cr. |
||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
|
|
|
|
July 14 |
Cash A/c |
|
3,300 |
July 31 |
Balance c/d |
|
10,450 |
July 31 |
Sundries of Sales Book |
|
7,150 |
|
|
|
10,450 |
|
|
|
10,450 |
|
|
|
|
|
|
|
|
Sales Return Accounts |
|||||||
Dr. |
|
|
Cr. |
||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
July 31 |
Sundries of Sales Return Book |
|
500 |
July 31 |
Balance c/d |
|
500 |
|
|
|
500 |
|
|
|
500 |
|
|
|
|
|
|
|
|
Purchases Return Account |
|||||||
Dr. |
|
|
Cr. |
||||
Date |
Particulars |
L.F. |
Amount (Rs) |
Date |
Particulars |
L.F. |
Amount (Rs) |
2016 |
|
|
|
2016 |
|
|
|
July 31 |
Balance c/d |
|
700 |
July 31 |
Sundries of Purchase Return Book |
|
700 |
|
|
|
700 |
|
|
|
700 |
|
|
|
|
|
|
|
|
Trial Balance as on July 31, 2016 |
|||
S. No. |
Account Title |
Debit Amount (Rs) |
Credit Amount (Rs) |
1 |
Cash |
3,995 |
|
2 |
Bank |
7,500 |
|
3 |
Sales |
|
10,450 |
4 |
Purchases |
7,375 |
|
5 |
Sales Return |
500 |
|
6 |
Purchases Return |
|
700 |
7 |
Capital |
|
10,000 |
8 |
R. Mukherjee |
600 |
|
9 |
S. Raj |
|
75 |
10 |
Discount Received |
|
95 |
11 |
Discount Allowed |
110 |
|
12 |
D. Seth |
|
2,230 |
13 |
Typewriter |
1,500 |
|
14 |
D. Dass |
1,650 |
|
15 |
M. Dey |
|
1,625 |
16 |
Drawings |
400 |
|
17 |
Wages |
480 |
|
18 |
Bad Debts |
1,065 |
|
|
|
25,175 |
25,175 |
|
|
|
|
View NCERT Solutions for all chapters of Class 13