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11th | Special Purpose Books II- Other Books | Question No. 7 and 8 | Ts Grewal Solution 2022-2023

Question 7:


Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru:

2022

 

Jan. 1

Bought from M/s. Uma Datt, Mumbai:

 

1,000 Registers @ ` 80 each

 

50 Reams Paper @ ` 250 per ream

 

Less: Trade Discount 25%

Jan. 2

Sold to Shri Dayal, Bengaluru:

 

250 Registers @ ` 85 each

 

5 Reams paper @ ` 300 per ream

Jan. 8

Bought from BILT, Delhi:

 

100 Reams Ruled Paper @ ` 600 per ream

 

Less: Trade Discount 15%

Jan. 12

Sold to Gupta Bros., Delhi:

 

250 Registers @ ` 85 each

 

50 Reams Ruled Paper @ 700 per ream

 

Less: Trade Discount 5%, charged IGST @ 5%

Jan. 18

Sold to Ram Saran Das:

 

20 copies Double Entry Book Keeping @ ` 85 each

Jan. 25

Bought from Hari Ram, Delhi:

 

1,000 pens @ ` 10 each

 

Less: Trade Discount 15%

Jan. 31

Sold to Rishi Kumar, Bengaluru:

 

300 Registers @ ` 90 each

 

50 Reams Ruled Paper @ ` 700 per ream

 

20 Reams Paper @ ` 300 per ream

 

Less: Trade Discount 10%

Answer:


Purchases Book of Rahul, Bengaluru

 

Date

Particulars

Invoice No.

L.F.

Details

`

Total

`

 

2022

 

 

 

 

 

 

Jan. 01

M/s Uma Dutt, Mumbai

 

 

 

 

 

 

1,000 Registers @ ` 80 each

 

 

80,000

 

 

 

50 Reams Paper@ ` 250per ream

 

 

12,500

 

 

 

 

 

 

92,500

 

 

 

Less: 10% T.D.

 

 

23,125

 

 

 

 

 

 

69,375

69,375

 

 

 

 

 

 

 

 

Jan. 08

BILT, Delhi

 

 

 

 

 

 

100 Reams Ruled Paper @ ` 600 per ream

 

 

60,000

 

 

 

Less: 15% T.D.

 

 

9,000

 

 

 

 

 

 

51,000

51,000

 

Jan. 25

Hari Ram, Delhi

 

 

 

 

 

 

1,000 Pens @ ` 10 each

 

 

10,000

 

 

 

Less: 15% T.D.

 

 

1,500

 

 

 

 

 

 

8,500

8,500

 

Jan. 31

 Purchases A/c      Dr.

 

 

 

1,28,875

 

 

 

 

 

 

 

 

 

 

Sales Book of Rahul, Bengaluru

Date

Particulars

Invoice No.

L.F.

Details
(
`)


(
`)

2022

 

 

 

 

 

Jan. 02

Shri Dayal, Bengalur

 

 

 

 

 

250 Registers @ ` 85 each

 

 

21,250

 

 

5 Reams Paper @ ` 300 per ream

 

 

1,500

 

 

 

 

 

22,750

22,750

 

 

 

 

 

 

Jan. 12

M/s.Gupta Bros., Delhi

 

 

 

 

 

250 Registers @ ` 85 each

 

 

21,250

 

 

50 Reams Ruled Paper @ ` 700 per ream

 

 

35,000

 

 

 

 

 

56,250

 

 

Less: 5% Trade Discount

 

 

(2,813)

 

 

 

 

 

53,437

53,437

 

 

 

 

 

 

Jan. 18

Ram Saran Das

 

 

 

 

 

20 copies Double Entry Book Keeping @ ` 85 each

 

 

1,700

 

 

 

 

 

 

1,700

Jan. 31

Rishi Kumar, Bengaluru

 

 

 

 

 

300 Registers @ ` 90 each

 

 

27,000

 

 

50 Reams Ruled Paper @ ` 700 per ream

 

 

35,000

 

 

20 Reams Paper @ ` 300 per ream

 

 

6,000

 

 

 

 

 

68,000

 

 

Less: 10% Trade Discount

 

 

6,800

 

 

 

 

 

61,200

61,200 

Jan. 31

 

 

 

 

 

1,39,087

 

 

 

 

 

 

 

 

 

 

 

 

 

Question 8:


Prepare Purchases Return Book of Aruna Stores, Kolkata from the following transactions and post them into Ledger

2022

 

Jan. 10

Returned to Sohan & Sons, Kolkata:

 

10 Rohtas fans 36'' @ ` 1,250 each

 

Trade Discount 10%

Jan. 25

Returned to Ram & Co., Delhi:

 

25 Tube lights @ ` 200 each

Answer:


Books of Aruna Stores

Purchases Return Book

Date

Particulars

Debit Note

No

L.F.

Details

(`)

 (`)

2022

 

 

 

 

 

Jan.10

Sohan & Sons, Kolkata

 

 

 

 

 

10 Rohtas Fan 36” @ 1,250 each

 

 

12,500

 

 

Less: 10% Trade Discount

 

 

(1,250)

 

 

 

 

 

11,250

11,250 

 

 

 

 

 

 

Jan.25

Ram & Co.

 

 

 

 

 

25 Tubelights @ ` 200 each

 

 

5,000

 5,000

Jan. 31

 

 

 

 

 

16,250

 

 

 

 

 

 

 

M/s. Sohan Lal & Brothers, Kolkata

Dr.

Cr.

Date

Particulars

J.F.

 (`)

Date

Particulars

J.F.

 (`)

 

 

 

 

 

 

 

 

 

 

 

 

 

 2022

Jan 10

 By purchases A/c

 

11,250

 

 

 

 

 

 

 

 

 

 

 

Ram & Co.

Dr.

Cr.

Date

Particulars

J.F.

 (`)

Date

Particulars

J.F.

 (`)

 

 

 

 

 

 

 

 

 

 

 

 

 

 2022

Jan 25

 By purchases A/c

 

5,000

 

 

 

 

 

 

 

 

 

 

 

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