(a)
2020
April
1
Purchased from Videocon India Ltd., Kolkata :
30 Colour T.V's @Rs.15,000 each, less Trade discount 210% , plus Freight charges Rs. 2,000.
Purchased from sony India Ltd. Guwahati : 10 colour T.V's @Rs. 2,00,000 each less Trade discount @ 10%
Purchased from Music India Ltd., Delhi : 10 Music systems @Rs. 10,000 each less trade discount @15%.
Purchased from Videocon India Ltd, Kolkata :
5 Washing Machines @ Rs. 15,000 each less trade discount @20%, Freight charges Rs. 1,000
April
15
April
20
April
30
(b)Enter the following transactions in the appropriate books of original entry: April 1: Mohan singh was declared insolvent and a sum of Rs. 15,000 could not be received
April 5: Goods withdrawn from business for personal use of Rs. 3,000.
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April 5: Goods withdrawn from business for personal use of Rs. 3,000.
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