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Page No 10.37:

Answer:

Books Verma Bros.

Purchases Book

Date

Particulars

L.F.

Details

(Rs)

Amount

(Rs)

2013

 

 

 

 

April 03

M/s. Birla Mills

 

 

 

 

100 pieces long cloth @ Rs 80 each

 

8,000

 

 

50 pieces shirting @ Rs 100 each

 

5,000

13,000

 

 

 

 

 

April 15

M/s. Arvind Mills

 

 

 

 

20 pieces coating @ Rs 1,000 each

 

20,000

 

 

10 pieces shirting @ Rs 90 each

 

900

20,900

 

 

 

 

 

April 30

Purchases A/c

Dr.

 

 

33,900

 

 

 

 

 

 



Page No 10.38:

Answer:

Books of Subash General Stores

Purchases Book

Date

Particulars

L.F.

Details

(Rs)

Amount

(Rs)

2013

 

 

 

 

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 10.38:

Answer:

Books of M/s.  Ratan Chand & Sons

Purchases Book

Date

Particulars

L.F.

Details

(Rs)

Amount

(Rs)

2012

 

 

 

 

Dec.01

M/s. Prakash Chand & Sons, Mumbai

 

 

 

 

100 shirts @ Rs 175 per shirt

 

17,500

 

 

50 Tee-shirts @ Rs 100 per shirt

 

5,000

 

 

 

 

22,500

 

 

Less: 15% Trade Discount

 

(3,375)

19,125

 

 

 

 

 

Dec.15

M/s. Gyan Prasad & Sons.

 

 

 

 

20 Bush-shirts @ Rs 150 per piece

 

3,000

 

 

75 tee-shirts @ Rs 90 per piece

 

6,750

 

 

 

 

9,750

 

 

Less: 12.5% Trade Discount

 

(1,218.75)

8531.25

Dec.25

M/s. Raj Kumar & Sons

 

 

 

 

25 shirts @ Rs 165 per shirt

 

4,125

4,125

Dec.31

Purchases A/c

Dr.

 

 

31,781.25

 

 

 

 

 

 

Page No 10.38:

Answer:

Purchases Book

Date

Particulars

L.F.

Details

(Rs)

Cost

(Rs)

Freight

(Rs)

Total

(Rs)

2013

 

 

 

 

 

 

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)

2013

 

 

 

 

 

 

 

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)

2013

 

 

 

 

 

 

 

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)

 

 

 

 

2013

 

 

 

 

 

 

 

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)

 

 

 

 

2013

 

 

 

 

 

 

 

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)

 

 

 

 

2013

 

 

 

 

 

 

 

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)

 

 

 

 

2013

 

 

 

 

 

 

 

April 30

Purchases

 

60,000

 

 

 

 

April 30

Freight

 

1,000

 

 

 

 

 

 

 

 

 

Page No 10.38:

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)

2013

 

 

 

 

 

 

 

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)

2013

 

 

 

 

 

 

 

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)

2013

 

 

 

 

 

 

 

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)

2013

 

 

 

 

 

 

 

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)

 

 

 

 

2013

 

 

 

 

 

 

 

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)

 

 

 

 

2013

 

 

 

 

 

 

 

April 20

Purchases

 

81,000

 

 

 

 

April 20

VAT

 

405

 

 

 

 

April 20

Freight and Other Charges

 

50

 

 

 

 

 

 

 

 

 



Page No 10.39:

Answer:

Books of Gupta & Co.

Sales Book

Date

Particulars

L.F.

Details (Rs)

Amount

(Rs)

2013

 

 

 

 

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 10.39:

Answer:

Sales Book

Date

Particulars

L.F.

Details (Rs)

Amount

(Rs)

2013

 

 

 

 

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)

 

 

 

 

2013

 

 

 

 

 

 

 

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)

2013

 

 

 

 

 

 

 

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)

2013

 

 

 

 

 

 

 

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)

2013

 

 

 

 

 

 

 

April 15

Sales

 

90,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 10.39:

Answer:

Book of M/s. Gyan Prasad & Bros.

Sales Book

Date

Particulars

L.F.

Amount

(Rs)

2013

 

 

 

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

 

 

 

 

 



Page No 10.40:

Answer:

Books of Uttam Stores

Sales Book

Date

Particulars

L.F.

Details (Rs)

Amount

(Rs)

2013

 

 

 

 

July 01

M/s Kapoor’s Furniture Co.

 

 

 

 

2 Oak Sideboards 4ft. 6in.wide @ Rs 1,000 per piece

 

 

2,000

 

 

 

 

 

July 06

M/s Ram & Co.

 

 

 

 

1 Oak Side board 5ft. wide @ Rs 1,300

 

1,300

 

 

2 Oak Dresser Sideboards @ Rs 800

 

1,600

2,900

 

 

 

 

 

July 12

M/s. Satish & Mahesh Ltd.

 

 

 

 

2 Carved Oak Side boards 4.ft. wide @ Rs 1,800 each

 

3,600

 

 

3 Oak Circular Dining Tables @ Rs 1,100 each

 

3,300

6,900

 

 

 

 

 

July 20

M/s. Kapoor’s Furniture Co.

 

 

 

 

3 Dinner Wagons @ Rs 380 each

 

1,140

 

 

3 Dinner Wagons @ Rs 300 each

 

900

2,040

 

 

 

 

 

July 29

M/s. Satish & Mahesh Ltd

 

 

 

 

3 Oak Oval Dining Tables @ Rs 1,650 each

 

 

4,950

 

Sales A/c

Cr.

 

 

18,790

 

 

 

 

 

           

 

 

Sales  Account

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

 

 

 

 

2013

 

 

 

 

 

 

 

July 30

Sundries as per Sales Book

 

18,790

 

 

 

 

 

 

 

 

 

M/s.  Kapoor’s Furniture & Co

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2013

 

 

 

 

 

 

 

July 01

Sales

 

2,000

 

 

 

 

July 20

Sales

 

2,040

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M/s.  Ram & Co.

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2013

 

 

 

 

 

 

 

July 06

Sales

 

2,900

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M/s.  Satish & Mahesh Ltd.

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2013

 

 

 

 

 

 

 

July 12

Sales

 

6,900

 

 

 

 

July 29

Sales

 

4,950

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 10.40:

Answer:

Purchases Book

Date

Particulars

L.F.

Details (Rs)

Amount

(Rs)

2013

 

 

 

 

Jan.01

M/s. Uma Datt, Bombay

 

 

 

 

100 Copies Business Statistics @ Rs 80 each

 

8,000

 

 

100 Copies of Business Methods Without Tears @ 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)

2013

 

 

 

 

Jan.02

Shri Dayal

 

 

 

 

24 Copies Business Statistics @ 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 Business Statistics @ 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 10.41:

Answer:

Books of M/s. Deendayal

Purchases Book

Date

Particulars

L.F.

Details (Rs)

Amount

(Rs)

2013

 

 

 

 

June 07

Arora & Co., Nai Sarak

 

 

 

 

10 Chairs @ Rs 200 each

 

2,000

 

 

1 Table Rs 600

 

600

 

 

 

 

2,600

 

 

Less: 10% Trade Discount

 

(260)

2,340

June 16

Fateh Chand & Co., Delhi

 

 

 

 

5 Chairs @ Rs 180 each

 

 

900

 

Purchases A/c

Dr.

 

 

3,240

 

 

 

 

 

           

 

 

 

Sales Book

Date

Particulars

Debit Note

No

L.F.

Details (Rs)

Amount

(Rs)

2013

 

 

 

 

 

June 10 Sudha Furniture Co., Agra        

 

1 Almirah @ Rs 2,000

 

 

2,000

 

 

Less: 15% Trade Discount

 

 

(300)

1,700

 

 

 

 

 

 

June 25

Ravi Sharma, Delhi

 

 

 

 

 

2 Dining Tables @ Rs 6,000 each

 

 

12,000

 

 

Less: 10% Trade Discount

 

 

(1,200)

10,800

 

Sales A/c

Cr.

 

 

 

12,500

 

 

 

 

 

 

 

Page No 10.41:

Answer:

Books of Aruna Stores

Purchases Return Book

Date

Particulars

Debit Note

No

L.F.

Details

(Rs)

Amount

(Rs)

2013

 

 

 

 

 

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

 

 

 

 

 

 

 

Page No 10.41:

Answer:

Books of Kamla Stores

Purchases Return Book

Date

Particulars

Debit

Note No

L.F.

Details

(Rs)

Amount

(Rs)

2013

 

 

 

 

 

June 06

Ramesh Brothers

 

 

 

50

June 08

Sohan Brothers

 

 

 

45

June 15

Prem & Co

 

 

 

70

 

Purchases Return Account

Cr.

 

 

 

165

 

 

 

 

 

 

 



Page No 10.42:

Answer:

Book of Shiv Shankar

Sales Return Book

Date

Particulars

Credit Note No.

L.F.

Details

(Rs)

Amount

(Rs)

2013

 

 

 

 

 

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

 

 

 

 

 

 

 

Page No 10.42:

Answer:

Books of Raj Stores

Sales Return Book

Date

Particulars

Credit Note No

L.F.

Details

(Rs)

Amount

(Rs)

2013

 

 

 

 

 

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 10.42:

Answer:

 

Returns Inwards Book

Date

Particulars

Credit Note No

L.F.

Details

(Rs)

Amount

(Rs)

2013

 

 

 

 

 

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)

2013

 

 

 

 

 

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.