The Total solution for NCERT class 6-12
₹
01
Goods sold to Sachin
5,000
04
Purchase from Kushal Traders
2,480
06
Sold goods to Manish Traders
2,100
07
Sachin returned goods
600
08
Returns to Kushal Traders
280
10
Sold to Mukesh
3,300
14
Purchased from Kunal Traders
5,200
15
Furniture purchased from Tarun
3,200
17
Bought of Naresh
4,060
20
Return to Kunal Traders
200
22
Return inwards from Mukesh
250
24
Purchased goods from Kirit & Co. for list price of
5,700
less 10% trade discount
25
Sold to Shri Chand goods
6,600
less 5% trade discount
26
Sold to Ramesh Brothers
4,000
28
Return outwards to Kirit and Co.
1,000
Ramesh Brothers returned goods ₹ 500.
Journal
Purchases Book
Date
Invoice
No.
Name of Supplier
(Accounts to be credited)
L.F.
Amount
2017
Jan.04
Kushal Traders
Jan.14
Kunal Traders
Jan.17
Naresh
Jan.24
Kirit and Co.
Less: Trade Discount 10%
(570)
5,130
Purchases Account
16,870
Sales Book
Name of Customer
(Accounts to be debited)
Jan. 01
Sachin
Jan.06
Manish Traders
Jan.10
Mukesh
Jan.25
Shri Chand
Less: 5% Trade Discount
(330)
6,270
Jan.26
Ramesh Brothers
Sales Account
20,670
Sales Return Book
Credit
Note
Jan.07
Jan.22
Jan.28
500
Sales Return Account
1,350
Purchases Return Book
Debit
Jan.08
Jan.20
Less: 10% Trade Discount
(100)
900
Sales Return A/c
1,380
Journal Proper
Particulars
Jan.15
Furniture A/c
Dr.
To Tarun
(Furniture purchased from Tarun)
Ledger
Cr.
J.F.
Sundries as per Purchases
Book
Balance c/d
Sundries as per Sales Book
Sundries as per Sales Return Book
Purchases Return Account
Sundries as per Purchases Return Book
Sachin’s Account
Jan.01
Sales
Sales Return
4,400
Kushal Traders’ Account
Purchases Return
Purchases
2,200
Manish Traders’ Account
Mukesh’s Account
3,050
Kunal Traders’ Account
Purchase Return
Furniture Account
Tarun
Tarun’s Account
Furniture
Naresh’s Account
Kirit & Co. Account
4,230
Shri Chand & Co. Account
Ramesh’s Account
3,500