Question 5:
From the following particulars, prepare a Sales Book of M/s. Gyan Prasad & Bros., Delhi, dealers of stationery and post into Ledger Accounts:
|
2020 |
|
|
July 1 |
Sold
to M/s. Stationery Mart, Delhi: |
|
|
10
reams white paper @ ` 300 per ream |
|
|
|
|
July 2 |
Sold
to M/s. Puran Chand &
Co., Chandigarh: |
|
|
6
dozen pens @ ` 200 per dozen |
|
|
|
|
July 10 |
Sold
old newspaper for ` 62 |
|
July 25 |
Sold
on credit to M/s. Rahim & Co., Varanasi: |
|
|
10
Drawing Boards @ ` 500 per piece |
|
|
|
|
July 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
(`) |
(`) |
|
2020 |
|
|
|
|
|
|
July
01 |
M/s
Stationery Mart, Delhi |
|
|
|
|
|
|
10 reams white paper @ `300 per ream |
|
|
3,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
3,000 |
3,000 |
|
|
|
|
|
|
|
|
July 02 |
M/s
Puran Chand & Company,Chandigarh |
|
|
|
|
|
|
6
dozens of pens @ `200 per dozen |
|
|
1,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1,200 |
1,200 |
|
|
|
|
|
|
|
|
July
25 |
M/s
Rahim & Co.,Varanasi |
|
|
|
|
|
|
10 Drawing Boards @ `500
per piece |
|
|
5,000 |
|
|
|
|
|
|
5,000 |
5,000 |
|
July
30 |
M/s
Kay Cee & Co., Delhi |
|
|
|
|
|
|
4 Portable Study Tables @ `5,000
per table |
|
|
20,000 |
|
|
|
|
|
|
20,000 |
20,000 |
|
July 31 |
|
|
|
|
29,200 |
|
|
|
|
|
|
|
|
Sales
Account |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
|
|
|
|
|
2020 |
|
|
|
|
|
|
|
|
|
July
31 |
Sundries
of Sales as per Sales Book for the month of July |
|
29,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
|
M/s
Stationery Mart, Delhi |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2020 |
|
|
|
|
|
|
|
|
July
01 |
Sales |
|
3,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s Puran Chand & Co.,
Chandigarh |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2020 |
|
|
|
|
|
|
|
|
July
02 |
Sales |
|
1,200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s
Rahim & Co., Varanasi |
||||||||
|
Dr. |
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
|
2018 |
|
|
|
|
|
|
|
|
|
July
20 |
Sales |
|
5,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s
Kay Cee & Co., Delhi |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2018 |
|
|
|
|
|
|
|
|
July
30 |
Sales |
|
20,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Question 6:
From the following particulars, prepare Sales Book of Raj & Co., Kolkata who deals in furniture:
|
2022 |
|
|
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 (`) |
(`) |
|
|
2022 |
|
|
|
|
|
|
|
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. |
(`) |
|
|
|
|
|
2022 |
|
|
|
|
|
|
|
|
Jan 31 |
Sundries
as per the Sales Book |
|
78,500 |
|
|
|
|
|
|
|
|
|
|
Hari & Co., Kolkata |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2022 |
|
|
|
|
|
|
|
|
Jan 05 |
Sales |
|
31,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Sharma & Co. , Delhi |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2022 |
|
|
|
|
|
|
|
|
Jan 10 |
Sales |
|
30,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M/s. Sohan Lal & Brothers, Kolkata |
|||||||||
|
Dr. |
Cr. |
||||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
|
|
2022 |
|
|
|
|
|
|
|
|
|
|
Jan 25 |
Sales |
|
17,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Click below for more Questions
Ts Grewal Solution 2022-2023
Class 11th
Chapter 11 – Special Purpose Book II – Other Books
Question No. 1 and 2
Question No. 3 and 4
Question No. 5 and 6
Question No. 7 and 8
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12th TS Grewal’s Accountancy Solutions