Question

From the following information, prepare the necessary subsidiary books for Nalanda Book Stores.

2017	Particulars
Dec. 1	Bought from M/s. Uma Devi on credit
	100 copies Business Statistics Book @ ₹ 80 each
	100 copies Accountancy Book @ ₹ 150 each
Dec. 7	Sold to Sridevi & Co., on credit
	240 copies Business Statistics @ ₹ 90 each
	250 copies Accountancy books @ ₹ 170 each
Dec. 10	Bought from Subha & Co.,
	40 Copies Economics books @ ₹ 80 each
	Less: 15% Trade Discount
Dec. 15	Returned to M/s. Uma Devi 10 copies of damaged Accountancy book for which cash is not received
Dec. 18	Sold to Gupta Bros., on credit
	200 copies of Economics book @ ₹ 95 each
Dec. 26	Returned 6 copies of Economics books to Subha & Co.,

Answer 1

In the books of Nalanda Book Store
Purchase book

Date	Particulars	Invoice No.	L.F.	Amount ₹
				Details	Total
2017
Dec. 1	M/s. Uma Devi
	100 copies Business Statistics Book @ ₹ 80 each			8,000
	100 copies Accountancy Book @ ₹ 150 each			15,000	23,000
Dec. 10	Subha & Co.
	40 Copies Economics books @ ₹ 80 each			3,200
	Less: Trade Discount 15%			480	2,720
	Purchase A/c .........Dr.				25,720

Sales book

Date	Particulars	Invoice No.	L.F.	Amount ₹
				Details	Total
2017
Dec. 7	Sridevi & Co.
	240 copies Business Statistics @ ₹ 90 each			21,600
	250 copies Accountancy books @ ₹ 170 each			42,500	64,100
Dec. 18	Gupta Bros.
	200 copies of Economics book @ ₹ 95 each			19.000	19,000
	Sales A/c ......Cr.				83,100

Purchase Return book

Date	Particulars	Debit No.	L.F.	Amount ₹		Remarks
				Details	Total
2017
Dec. 15	M/s. Uma Devi
	10 copies of Accountancy @ ₹ 150 each			1,500	1,500	Cash is not received
Dec. 26	Subha & Co.
	6 copies of Economics @ ₹ 80 each			480
	Less: Trade Discount 15%			72	408
	Purchase Returns A/c .........Cr.				1,908