Advertisements
Advertisements
प्रश्न
From the details given below, find out the credit sales and total sales.
|
|
Rs |
|
Opening debtors |
45,000 |
|
Closing debtors |
56,000 |
|
Discount allowed |
2,500 |
|
Sales returns |
8,500 |
|
Irrecoverable amount |
4,000 |
|
Bills receivables received |
12,000 |
|
Bills receivable dishonoured |
3,000 |
|
Cheque dishonoured |
7,700 |
|
Cash sales |
80,000 |
|
Cash received from debtors |
2,30,000 |
|
Cheque received from debtors |
25,000 |
Advertisements
उत्तर
|
Debtors Account |
||||
|
Dr. |
Cr. |
|||
|
Particulars |
Amount |
Particulars |
Amount |
|
|
Balance b/d |
45,000 |
Discount Allowed |
2,500 |
|
|
B/R |
3,000 |
Sales Returns |
8,500 |
|
|
Bank |
7,700 |
Bad-debts |
4,000 |
|
|
Sales – Credit |
2,82,300 |
B/R (received) |
12,000 |
|
|
(Balancing figure) |
Cash |
2,30,000 |
||
|
Bank |
25,000 |
|||
|
Balance c/d |
56,000 |
|||
|
3,38,000 |
3,38,000 |
|||
Credit sales is Rs 2,82,300
Total Sales = Cash Sales + Credit Sales
= 80,000 + 2,82,300
= Rs 3,62,300
