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प्रश्न
From the following information, prepare purchase day book and purchases returns book for the month of June, 2017 and post them into ledger accounts in the books of Robert Furniture Mart.
| 2017 | Particulars |
| June 1 | Purchased from Balu Traders 20 chairs @ ₹ 150 each on credit |
| June 13 | Bought from Subash & Co., on credit |
| 2 Almirah @ ₹ 3,100 each | |
| 10 tables @ ₹ 1,500 each | |
| 15 chairs @ ₹ 200 each | |
| Less: 10 % Trade discount on all items | |
| Add: Freight charges ₹ 220 | |
| June 21 | Returned 2 damaged chairs to Balu Traders and cash not received |
| June 24 | Purchased from Sunrise Furniture Mart on credit |
| 25 Almirahs @ ₹ 1,300 each | |
| June 27 | Purchased from Mouli Traders on credit |
| 10 executive tables @ ₹ 3,275 each | |
| June 29 | Returned 3 Almirahs to Sunrise Furniture Mart and cash not received |
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उत्तर
In the books of Robert Furniture Mart
Purchases book
| Date | Particulars | Invoice No. | L.F. | Amount ₹ | |
| Details | Total | ||||
| 2017 | |||||
| June 1 | Balu Traders | ||||
| 20 chairs @ ₹ 150 each | 3,000 | 3,000 | |||
| June 13 | Subash & Co. | ||||
| 2 Almirah @ ₹ 3,100 each | 6,200 | ||||
| 10 tables @ ₹ 1,500 each | 15,000 | ||||
| 15 chairs @ ₹ 200 each | 3,000 | ||||
| 24,200 | |||||
| Less: Trade discount 10% | 2,420 | ||||
| 21,780 | |||||
| Add: Freight charges | 220 | 22,000 | |||
| June 24 | Sunrise Furniture Mart | ||||
| 25 Almirahs @ ₹ 1,300 each | 32,500 | 32,500 | |||
| June 27 | Mouli Traders | ||||
| 10 executive tables @ ₹ 3,275 each | 32,750 | 32,750 | |||
| Purchases A/c ........Dr. | 90,250 | ||||
In the books of Robert Furniture Mart
Purchases Return book
| Date | Particulars | Invoice No. | L.F. | Amount ₹ | Remarks | |
| Details | Total | |||||
| 2017 | ||||||
| June 21 | Balu Traders | |||||
| 2 chairs @ ₹ 150 each | 300 | 300 | Due to damage | |||
| June 29 | Sunrise Furniture Mart | |||||
| 3 Almirahs @ ₹ 1,300 each | 3,900 | 3,900 | Due to cash not received | |||
| Purchase Returns A/c ........Cr. | 4,200 | |||||
Ledger Accounts
Purchase A/c
Dr. Cr.
| Date | Particulars | J.F. | Amount ₹ | Date | Particulars | J.F. | Amount ₹ |
| 2017 | 2017 | ||||||
| June 30 | To Sundry creditors | 90,250 | June 30 | By Balance c/d | 90,250 | ||
| 90,250 | 90,250 | ||||||
| July 1 | To Balance b/d | 90,250 |
Balu Traders A/c
Dr. Cr.
| Date | Particulars | J.F. | Amount ₹ | Date | Particulars | J.F. | Amount ₹ |
| 2017 | 2017 | ||||||
| June 21 | To Purchase return A/c | 300 | June 1 | By Purchase A/c | 3,000 | ||
| June 30 | To Balance c/d | 2,700 | |||||
| 3,000 | 3,000 | ||||||
| July 1 | By balance b/d | 2,700 |
Sunrise Furniture Mart A/c
Dr. Cr.
| Date | Particulars | J.F. | Amount ₹ | Date | Particulars | J.F. | Amount ₹ |
| 2017 | 2017 | ||||||
| June 29 | To Purchase return A/c | 3,900 | June 24 | By Purchase A/c | 32,500 | ||
| June 30 | To Balance c/d | 28,600 | |||||
| 32,500 | 32,500 | ||||||
| July 1 | By balance b/d | 28,600 |
Subash & Co. A/c
Dr. Cr.
| Date | Particulars | J.F. | Amount ₹ | Date | Particulars | J.F. | Amount ₹ |
| 2017 | 2017 | ||||||
| June 30 | To Balance c/d | 22,000 | July 13 | By Purchase A/c | 22,000 | ||
| 22,000 | 22,000 | ||||||
| July 1 | By balance b/d | 22,000 |
Mouli Traders A/c
Dr. Cr.
| Date | Particulars | J.F. | Amount ₹ | Date | Particulars | J.F. | Amount ₹ |
| 2017 | 2017 | ||||||
| June 30 | To Balance c/d | 32,750 | June 27 | By Purchase A/c | 32,750 | ||
| 32,750 | 32,750 | ||||||
| July 1 | By balance b/d | 32,750 |
Ledger Accounts
Purchase Return A/c
Dr. Cr.
| Date | Particulars | J.F. | Amount ₹ | Date | Particulars | J.F. | Amount ₹ |
| 2017 | 2017 | ||||||
| June 30 | To Balance c/d | 4,200 | June 30 | By Sundry creditors | 4,200 | ||
| 4,200 | 4,200 | ||||||
| July 1 | By balance b/d | 4,200 |
