Question

SUBSIDIARY BOOK
Q.1)Enter the following transaction in purchase Book of Konika Electronics. Post them
into ledger and prepare Trial Balance as on 31st August 2018.

3.Purchase from M/s Seema Electronics (Invoice No. 2250) 20 Mini size Mobile @
Rs2,000 per piece, 12 Home Theatres @ Rs.4,500 per piece at 20% T.D.
10.Purchased from Pawan Electronics (Invoice No. 2860) 100 Pen Drives @ Rs. 210 per
piece at 10% T.D.
16Purchased from Modern Electronics (Invoice No. 2456) 15 stereos @ Rs.4200 perpiece,20 Colour LCD @ `Rs.14,000 per piece at 12.5% T.D.
26.Purchased from Seema Electronics (Invoice No. 2394) 10 mini size LCD at Rs. 8000
per piece 6 LEDS at Rs.12500 per piece at 20% T.D.
29.Bought from Pawan Electronics (Invoice No.2960) 50 pen drives at 'Rs.210 per piece
at 20%T.D.
​

Answer 1

Explanation:

Drafting of debit notes credit notes purchase orders sales invoice bills of exchange