Question

Enter the following transactions in the Purchases book of M/s. Subhashree Electric Co., which deals in electric goods.

2017	Particulars
April 5	Purchased from Karthik Electric Co., on credit
	10 Electric iron box @ ₹ 2,500 each
	5 electric stoves @ ₹ 2,000 each
April 19	Purchased on credit from Khaitan Electric Co.,
	3 electric heaters @ ₹ 6,000 each
April 25	Purchased from Polar Electric Co., on credit
	10 Fans @ ₹ 2,000 each
April 29	Purchased from M & Co. for cash
	10 electric stoves @ ₹ 3,000 each

Answer 1

In the books of M/s Subhashree Electric Co.
Purchases book

Date	Particulars	Invoice No.	L.F.	Amount ₹
				Details	Total
2017
April 5	Karthik Electric Co.
	10 Electric iron box @ ₹ 2,500 each			25,000
	5 electric stoves @ ₹ 2,000 each			10,000	35,000
April 19	Khaitan Electric Co.
	3 electric heaters @ ₹ 6,000 each			18,000	18,000
April 25	Polar Electric Co.
	10 Fans @ ₹ 2,000 each			20,000	20,000
	Purchased A/c ......Dr.				73,000