Question

Prepare a purchases return (journal) book from the following transactions for April 2017.

2017 April		₹
05	Returned goods to M/s Kartik Traders	1,200
10	Goods returned to Sahil Pvt. Ltd.	2,500
17	Goods returned to M/s Kohinoor Traders for list price ₹ 2,000 less 10% trade discount.
28	Return outwards to M/s Handa Traders	550

Answer 1

Purchases Return Book
Date	Name of Supplier (Account to be debited)		Debit Note No.	L.F.	Amount (₹)
2017
Apr.05	M/s Kartik Traders				1,200
Apr.10	Sahil Pvt. Ltd.				2,500
Apr.17	M/s Kohinoor Trader
	List Price	2,000
	Less: 10% Trade discount	(200)			1,800
Apr.28	M/s Handa Traders				550
	Purchases Return Account				6,050

Note: 

As per the book total of Purchases Return Book is given as ₹ 6,150 however, the answer is coming out to be as ₹ 6,050