SPECIAL PURPOSE SUBSIDIARY BOOKS
12.37
20,000
40,000
500
3 Purchased from Raghuraj & Sons :
80 electric kettles @ 300 each
40 electric irons @ 420 each
20% Trade Discount.
5 Withdrew from Bank
6 Acceptance received from Abhilash at one month for the amount
due from him.
(10 Purchased a computer from Gursharan Bros. on credit for office use
12 Returned 10 electric kettles to Raghuraj & Sons.
14 Paid Raghuraj & Sons by cheque the balance due to them.
15 Paid to Gursharan Bros. 30,000 in cash and the balance by a cheque.
16 Paid wages in cash
20 Purchased from Dinesh :
10 Washing Machines @ 16,000 each
4 Vacuum cleaners @ 6,000 each
15% Trade Discount
22 Sold to Charu
200 electric shavers @ 250 each
400 toasters @ 150 each
450 heaters @ 200 each
10% Trade Discount
24 Received from Charu a cheque in full settlement of his account. The
cheque is paid into bank.
25 Acceptance given to Dinesh for 30 days
25 Cheque issued to Dinesh in full settlement of his account
25 Sold for Cash 20 electric irons
27 Deposited into bank
30 Paid staff salaries by cheque
30 Bank charged incidental expenses 50 and charged interest 1,200.
2,30,000
1,50,000
21,000
9,000
5,000
15.000
[Ans. Cash in hand 5,900; Cash at Bank 99,510; Total of Purchase Book
1,89,040; Sales Book 1,80,000; Purchase Return Book 2,400; Total of Journal
Proper 9,11,800.)
Note : Entries for discount allowed and discount received will be recorded in Journal
Proper.
Answers
Answer:
SPECIAL PURPOSE SUBSIDIARY BOOKS
12.37
20,000
40,000
500
3 Purchased from Raghuraj & Sons :
80 electric kettles @ 300 each
40 electric irons @ 420 each
20% Trade Discount.
5 Withdrew from Bank
6 Acceptance received from Abhilash at one month for the amount
due from him.
(10 Purchased a computer from Gursharan Bros. on credit for office use
12 Returned 10 electric kettles to Raghuraj & Sons.
14 Paid Raghuraj & Sons by cheque the balance due to them.
15 Paid to Gursharan Bros. 30,000 in cash and the balance by a cheque.
16 Paid wages in cash
20 Purchased from Dinesh :
10 Washing Machines @ 16,000 each
4 Vacuum cleaners @ 6,000 each
15% Trade Discount
22 Sold to Charu
200 electric shavers @ 250 each
400 toasters @ 150 each
450 heaters @ 200 each
10% Trade Discount
24 Received from Charu a cheque in full settlement of his account. The
cheque is paid into bank.
25 Acceptance given to Dinesh for 30 days
25 Cheque issued to Dinesh in full settlement of his account
25 Sold for Cash 20 electric irons
27 Deposited into bank
30 Paid staff salaries by cheque
30 Bank charged incidental expenses 50 and charged interest 1,200.
2,30,000
1,50,000
21,000
9,000
5,000
15.000
[Ans. Cash in hand 5,900; Cash at Bank 99,510; Total of Purchase Book
1,89,040; Sales Book 1,80,000; Purchase Return Book 2,400; Total of Journal
Proper 9,11,800.)
Note : Entries for discount allowed and discount received will be recorded in Journal
Proper.
Answer:
plz support the upper answer