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Question -

Enter the following transactions in sales (journal) book of M/s. Bansal electronics: 2014 September

01

Sold to Amit Traders as per bill no.4321

 

20 Pocket Radio @ 70 per Radio

 

2, T.V. set, B&W. (6.) @ 800 Per T.V.

10 

Sold to Arun Electronics as per bill no.4351

 

5 T.V. sets (20.) B&W @ ₹ 3,000 per T.V.

 

2 T.V. sets (21.) Colour @ ₹ 4,800 per T.V.

22

Sold to Handa Electronics as per bill no.4,399

 

10 Tape recorders @ ₹ 600 each

 

5 Walkman @ ₹ 300 each

28

Sold to Harish Trader as per bill no.4430

 

10 Mixer Juicer Grinder @ ₹ 800 each.

The sales journal bookof M/s. Bansal Electronics is created as shown below



Answer -

 

Books of M/s Bansal Electronics
Sales Book

Date

Bill No.

Name of the Customer
(Account to be debited)

L.F.

Details

Amount

2014

Sep 01

4321

Amit Traders

20 Pocket Radio @ ₹ 70 Per Radio

1,400

2 T.V Set, B&W (6″) @ ₹ 800 Per T.V.

1,600

3,000

Sep 10

4351

Arun Electronics

5 T.V. sets (20″) B&W @ ₹ 3,000 per T.V.

15,000

2 T.V. sets (21″) Colour @ ₹ 4,800 per T.V

9,600

24,600

Sep 22

4399

Handa Electronics

10 Tape Recorders @ ₹ 600 each

6,000

5 Walkman @ ₹ 300 each

1,500

7,500

Sep 28

4430

Harish Traders

10 Mixer Juicer Grider @ ₹ 800 each

8,000

8,000

Sales Account

43,100

 

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