Question 11:
Enter the following transactions in the Sales Return Book of Raj Computers, Delhi:
|
2024 |
|
|
Jan. 1 |
Sohan
& Sons returned 2 Laptops HP sold @ `40,000 each |
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Jan. 2 |
Ramesh
& Sons, Noida returned 2 'Ricoh' printers sold @ `10,000
each |
|
Jan. 25 |
Dinesh,
Chandigarh returned 10 HP Desktops sold @ `20,000 |
|
Jan. 26 |
Computer
Mouse returned by Ravi, Delhi sold to him for cash `2,000 |
Write
up the Ledger Accounts.
Answer:
|
Sales Return Book of Raj Computers, Delhi |
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Date |
Particulars |
Credit Note No |
L.F. |
Details (`) |
(`) |
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|
2024 |
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Jan. 01 |
Sohan
& Sons, Delhi |
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2
Laptops HP sold @ `40,000 each |
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80,000 |
80,000 |
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Jan. 02 |
Ramesh
& Sons, Noida |
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2
Ricoh Printers sold @ `10,000 each |
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20,000 |
20,000 |
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Jan. 25 |
Dinesh, Chandigarh |
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10 HP
Desktop sold @ `20,000 each |
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2,00,000 |
2,00,000 |
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July 31 |
Sales
Return A/c |
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3,00,000 |
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Sales Return
A/c |
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Dr. |
Cr. |
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Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
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|
2024 |
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July 1 |
To Sohan
& Sons, Delhi A/c |
|
80,000 |
2024 July
31 |
By
balance C/d |
|
3,00,000 |
||||||||
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July 2 |
To Ramesh & Sons, Noida A/c |
|
20,000 |
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July 25 |
To Dinesh, Chandigarh A/c |
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2,00,000 |
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3,00,000 |
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3,00,000 |
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Question 12:
Prepare Returns Inward and Return Outward Books of Manoj, Mumbai from the following transactions and post them into Ledger Accounts:
|
2024 |
|
|
March 1 |
Mathur
Bros., New Delhi, returned: |
|
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5
pairs of Shoes for being defective @ `2,000 per pair |
|
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Less: Trade Discount 10% |
|
March 5 |
Returned
to Kanpur Leather Private Ltd., Kanpur: |
|
|
100
pairs of Chappals being not up to the approved sample. They were purchased @ `300
per pair |
|
|
Less: Trade Discount 15% |
|
March 12 |
Baluja
Shoes Co., Mumbai, returned 12 pairs of ladies chappals sold to them @ `4,000
per pair |
|
|
Less: Trade Discount 10% |
|
March 20 |
Returned
to Bata Shoes Pvt Ltd., Mumbai: |
|
|
100
pairs B.S.C Canvas Shoes @ `500 per pair |
|
|
Less: Trade Discount 15% |
Answer:
|
Returns Inward Book |
|||||
|
Date |
Particulars |
Credit Note No |
L.F. |
Details (`) |
(`) |
|
2024 |
|
|
|
|
|
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March 01 |
Mathur
Bros., New Delhi |
|
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|
|
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5 pairs of Shoes @ `2,000
per pair |
|
|
10,000 |
|
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Less:
10% Trade Discount |
|
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(1,000) |
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9,000 |
9,000 |
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March 12 |
Baluja Shoes Co., Mumbai |
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12 pairs of Ladies Chappals @ `4,000
per pair |
|
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48,000 |
|
|
|
Less:
10% Trade Discount |
|
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(4,800) |
|
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|
|
|
|
43,200 |
43,200 |
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March 31 |
Returns Inward Book A/c |
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|
52,200 |
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Returns Outward Book |
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Date |
Particulars |
Debit Note No |
L.F. |
Details (`) |
Cost (`) |
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|
2024 |
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March 05 |
Kanpur
Leather Private Ltd., Kanpur |
|
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|
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|
100 pairs
of Chappals @ `300
per pair |
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30,000 |
|
|
|
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Less: 15% Trade
Discount |
|
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(4,500) |
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25,500 |
25,500 |
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March 20 |
Bata Shoes
Pvt. Ltd., Mumbai |
|
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|
|
|
|
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100 pairs
B.S.C Canvas Shoes @ `500
per pair |
|
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50,000 |
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Less: 15% Trade
Discount |
|
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(7,500) |
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42,500 |
42,500 |
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March 31 |
Return
Outward A/c |
Cr. |
|
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|
68,000 |
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|
Kanpur Leather Private Ltd., Kanpur A/c |
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Dr. |
Cr. |
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Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
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|
2024 |
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March 05 |
To Returns
Outward A/c |
|
25,500 |
2024 March 31 |
By
balance C/d |
|
25,500 |
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||
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25,500 |
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25,500 |
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Bata Shoes Pvt. Ltd., Mumbai A/c |
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|
Dr. |
Cr. |
||||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
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|
2024 |
|
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March 20 |
To Returns
Outward A/c |
|
42,500 |
2024 March 31 |
By
balance C/d |
|
42,500 |
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|
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3,00,000 |
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3,00,000 |
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Mathur Bros., New Delhi A/c |
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|
Dr. |
Cr. |
||||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
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|
2024 |
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|
|
|
|
|
|
|
|
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March 31 |
To By
balance C/d |
|
9,000 |
2024 March
01 |
By Returns Inward
A/c |
|
9,000 |
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9,000 |
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|
9,000 |
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Baluja Shoes Co., Mumbai A/c |
|||||||||
|
Dr. |
Cr. |
||||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
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|
2024 |
|
|
|
|
|
|
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|
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|
March 31 |
To By
balance C/d |
|
43,200 |
2024 March
12 |
By Returns Inward
A/c |
|
43,200 |
|
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|||||||||
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|
43,200 |
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43,200 |
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Ts Grewal Solution 2024-2025
Class 11th
Chapter 11 – Special Purpose Book II – Other Books