The Total solution for NCERT class 6-12
01
Bought from Rahul Traders as per invoice no. 20041
40 Registers @ ₹ 60 each
80 Gel Pens @ ₹ 15 each
50 note books @ ₹ 20 each
Trade discount 10%.
15
Bought from Global Stationers as per invoice no. 1132
40 Ink Pads @ ₹ 8 each
50 Files @ ₹ 10 each
20 Color Books @ ₹ 20 each
Trade Discount 5%
23
Purchased from Lamba Furniture as per invoice no. 3201
2 Chairs @ 600 per chair
1 Table @ 1,000 per table
25
Bought from Mumbai Traders as per invoice no. 1111
10 Paper Rim @ ₹ 100 per rim
400 drawing Sheets @ ₹ 3 each
20 Packet water colour @ ₹ 40 per packet
From the abovequestion we see that Gupta Traders deals with stationery. On 23rd July the purchase of furniture is toward the use ofcompany and hence, will not be considered as an entry in purchase book.
Books of M/s Gupta Traders Purchases Book
Date
Invoice No.
Name of the Supplier (Account to be credited)
L.F.
Details ₹
Amount ₹
2017
01 Jul
20041
Rahul Traders
2,400
1,200
50 Note Books @ ₹ 20 each
1,000
4,600
Less: Trade Discount 10%
(460)
4,140
15 Jul
1132
Global Stationers
320
500
20 Colour Books @ ₹ 20 each
400
1,220
Less: Trade discount 5%
(61)
1,159
25 Jul
1111
Mumbai Traders
10 Paper rims @ ₹ 100 each
400 Drawing Sheets @ ₹ 3 each
20 Packets Water Colour @ ₹ 40 per pack
800
3,000
Purchases Account
8,299
The purchase book doesnot contain a details column but it is included here for helping the studentsunderstand the concept.