Question
5:
From the following particulars, prepare a Sales Book of M/s. Gyan & Bros., Delhi, dealers of stationery and post into Ledger Accounts:
|
2024 |
|
|
Jan. 1 |
Sold
to M/s. Stationery Mart, Delhi: |
|
|
10
reams white paper @ `300 per ream |
|
|
|
|
Jan. 2 |
Sold
to M/s. Puran Chand & Co., Chandigarh: |
|
|
6
dozen pens @ `200 per dozen |
|
|
|
|
Jan. 10 |
Sold
old newspaper for `62 |
|
Jan. 25 |
Sold
on credit to M/s. Rahim & Co., Varanasi: |
|
|
10
Drawing Boards @ `500 per piece |
|
|
|
|
Jan. 30 |
Sold
to M/s. Kay Cee & Co., Delhi: |
|
|
4
Portable Study Tables @ `5,000 per table |
|
|
Answer:
|
Date |
Particulars |
Invoice
No. |
L.F. |
Details
(`) |
(`) |
|
2024 |
|
|
|
|
|
|
Jan.
01 |
M/s
Stationery Mart, Delhi |
|
|
|
|
|
|
10 reams white paper @ `300 per ream |
|
|
3,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
3,000 |
3,000 |
|
|
|
|
|
|
|
|
Jan. 02 |
M/s
Puran Chand & Company,Chandigarh |
|
|
|
|
|
|
6
dozens of pens @ `200 per dozen |
|
|
1,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1,200 |
1,200 |
|
|
|
|
|
|
|
|
Jan.
25 |
M/s
Rahim & Co.,Varanasi |
|
|
|
|
|
|
10 Drawing Boards @ `500
per piece |
|
|
5,000 |
|
|
|
|
|
|
5,000 |
5,000 |
|
Jan.
30 |
M/s
Kay Cee & Co., Delhi |
|
|
|
|
|
|
4 Portable Study Tables @ `5,000
per table |
|
|
20,000 |
|
|
|
|
|
|
20,000 |
20,000 |
|
Jan. 31 |
|
|
|
|
29,200 |
|
|
|
|
|
|
|
|
Sales
Account |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
|
|
|
|
|
2024 |
|
|
|
|
|
|
|
|
|
Jan.
31 |
Sundries
of Sales as per Sales Book for the month of Jan. |
|
29,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
|
M/s
Stationery Mart, Delhi |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
|
|
|
|
|
Jan.
01 |
Sales |
|
3,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s
Puran Chand & Co., Chandigarh |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
|
|
|
|
|
Jan.
02 |
Sales |
|
1,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s
Rahim & Co., Varanasi |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
|
2024 |
|
|
|
|
|
|
|
|
|
Jan.
20 |
Sales |
|
5,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s
Kay Cee & Co., Delhi |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
|
|
|
|
|
Jan.
30 |
Sales |
|
20,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Question 6:
From the following particulars, prepare Sales Book of Raj & Co., Kolkata who deals in furniture:
|
2024 |
|
|
Jan. 5 |
Sold
to Hari & Co., Kolkata: |
|
|
10
Tables @ `1,100 each |
|
|
20
Chairs @ `1,000 each |
|
Jan. 10 |
Sold
to M/s. Sharma & Co., Delhi: |
|
|
5
Almirahs @ `5,000 each |
|
|
5
Stools @ `1,000 each |
|
Jan. 20 |
Sold
old printer for `600 to Raja & Co., Kolkata |
|
Jan. 25 |
Sold
to M/s. Sohan Lal & Bros., Kolkata: |
|
|
5
Tables @ `2,500 each |
|
|
1
Revolving Chair @ `5,000 |
Show the Posting from Sales Book to Ledger Accounts.
Answer:
|
Date |
Particulars |
Invoice No. |
L.F. |
Details (`) |
(`) |
|
|
2024 |
|
|
|
|
|
|
|
Jan.05 |
Hari & Co., Kolkata |
|
|
|
|
|
|
|
20 Chairs@ `1,000 per chair |
|
|
20,000 |
|
|
|
|
10 Tables @ `1,100 per table |
|
|
11,000 |
|
|
|
|
|
|
|
31,000 |
31,000 |
|
|
Jan.10 |
M/s. Sharma & Co., Delhi |
|
|
|
|
|
|
|
5 Almirahas @ `5,000 each |
|
|
25,000 |
|
|
|
|
5 Stools @ `1,000 each |
|
|
5,000 |
|
|
|
|
|
|
|
30,000 |
30,000 |
|
|
Jan. 25 |
M/s. Sohan Lal & Brothers, Kolkata |
|
|
|
|
|
|
|
5 Tables @ `2,500 each |
|
|
12,500 |
|
|
|
|
1 Revolving Chair @ `5,000 each |
|
|
5,000 |
|
|
|
|
|
|
|
17,500 |
17,500 |
|
|
Jan 31 |
Sales A/c |
Cr. |
|
|
|
78,500 |
|
|
|
|
|
|
|
|
|
Sales Account |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
|
|
|
|
2024 |
|
|
|
|
|
|
|
|
Jan 31 |
Sundries
as per the Sales Book |
|
78,500 |
|
|
|
|
|
|
|
|
|
|
Hari & Co., Kolkata |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
|
|
|
|
|
Jan 05 |
Sales |
|
31,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Sharma & Co. , Delhi |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
|
|
|
|
|
Jan 10 |
Sales |
|
30,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Sohan Lal & Brothers, Kolkata |
|||||||||
|
Dr. |
Cr. |
||||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
|
|
2024 |
|
|
|
|
|
|
|
|
|
|
Jan 25 |
Sales |
|
17,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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Ts Grewal Solution 2024-2025
Class 11th
Chapter 11 – Special Purpose Book II – Other Books