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11th | Special Purpose Books II- Other Books | Question No. 5 and 6 | Ts Grewal Solution 2022-2023

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

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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