Question

Prepare necessary Ledger Accounts from the following Subsidiary Books.

Dr.	Purchase Book			Cr.
Date	Particulars	Inward Invoice No.	L.F.	Amount (₹)
2019
Oct. 2	Amol			7,500
7	Aishwarya			2,400
11	Vivek			3,900
17	Sheth			6,500
27	Shabari			1,000
	Total			21,300

 

Dr.	Purchases Return Book			Cr.
Date	Particulars	Debit Note No.	L.F.	Amount (₹)
2019
Oct. 10	Aishwarya			480
20	Sheth			650
28	Shabari			200
	Total			1,330

Answer 1

In the Ledger of ______________

Dr.	Purchases Account						Cr.
Date	Particulars	J.F. No.	Amt. (₹)	Date	Particulars	J.F. No.	Amt. (₹)
2019 Oct. 31	To Sundries as per purchases book		21,300	2019 Oct. 31	By Balance c/d		21,300
			21,300				21,300

 

Dr.	Purchases Return Account						Cr.
Date	Particulars	J.F. No.	Amt. (₹)	Date	Particulars	J.F. No.	Amt. (₹)
2019 Oct. 31	To Balance c/d		1,330	2019 Oct. 31	By Sundries as per Purchases Return A/c		1,330
			1,330				1,330

 

Dr.	Amol's A/c						Cr.
Date	Particulars	J.F. No.	Amt. (₹)	Date	Particulars	J.F. No.	Amt. (₹)
				2019 Oct. 2	By Purchases A/c		7,500

 

Dr.	Aishwarya's A/c						Cr.
Date	Particulars	J.F. No.	Amt. (₹)	Date	Particulars	J.F. No.	Amt. (₹)
2019				2019 Oct. 7	By Purchases A/c		2,400
Oct. 10	To Purchases Return A/c		480
Oct. 31	To Balance e/d		1,920
			2,400				2,400

 

Dr.	Vivek's A/c						Cr.
Date	Particulars	J.F. No.	Amt. (₹)	Date	Particulars	J.F. No.	Amt. (₹)
2019 Oct. 31	To Balance c/d		3,900	2019 Oct. 11	By Purchases A/c		3,900

 

Dr.	Sheth's A/c						Cr.
Date	Particulars	J.F. No.	Amt. (₹)	Date	Particulars	J.F. No.	Amt. (₹)
2019				2019 Oct. 17	By Purchases A/c it		6,500
Oct. 20	To Purchases Return A/c		650
Oct. 31	To Balance c/d		5,850
			6,500				6,500

 

Dr.	Shabari's A/c						Cr.
Date	Particulars	J.F. No.	Amt. (₹)	Date	Particulars	J.F. No.	Amt. (t)
2019				2019
Oct. 28	To Purchases Return A/c		200	Oct. 27	By Purchases A/c		1,000
Oct. 31	To Balance c/d		800
			1,000				1,000