CBSE Class 11 Accountancy Subsidiary books Worksheet

Special Purpose Books

1. Cash Book Cash book is a special journal which is used for recording all cash receipts and cash payments. Cash book is a book of prime entry/original entry in which all cash and bank transactions are recorded in a chronological order. It has two sides, i.e. debit and credit. Debit side records all receipts of cash (including cheques). Credit side records all payments of cash (including cheques).

2. Single Column Cash Book or Simple Cash Book The single column cash book records all transactions of the business in a chronological order, i.e. it is a complete record of cash receipts and cash payments.

3. Format of Single Column Cash Book
Dr                    Single Column Cash Book                           Cr
Date   Particulars   JF   Amt (Rs)   Date   Particulars   JF   Amt (Rs)
             ↓                                               ↓
          Receipts                                    Payments

4. Balancing of Single Column Cash Book The cash book is balanced in the same way as an account in the ledger. On the left side, all cash transactions relating to cash receipts (debits) and on the right side all transactions relating the cash payments (credits) are entered date wise. The excess of receipts over payments is recorded on the left side by writing ‘By balance c/d’. When a cash book is maintained, a separate cash account in the ledger is not opened.

5. Ledger Posting from Single Column Cash Book Posting of debit side and credit side of cash book is carried out as follows Debit Side The left side or debit side of the cash book shows the receipts of the cash. The accounts appearing on the debit side of the cash book are credited to their respective ledger accounts by writing ‘By Cash’ in the particulars column because cash has been received in respect of them. Credit Side The right side or credit side of the cash book shows all the payments made in cash. The accounts appearing on the credit side of the cash book are debited to the ledger accounts by entering ‘To Cash’ in the particulars column as cash/cheque has been paid in respect of them.

6. Two-column Cash Book Two-column cash book is a cash book which has two columns on each side. One for cash and one for bank. In other words, it can be said that two-column cash book represents two accounts, i.e. cash account and bank account. Hence, there is no need to open these accounts in the ledger.
As cash and bank accounts are both asset accounts therefore cash and bank transactions are recorded in the cash and bank column respectively, following the rule debit the increase in asset and credit the decrease in asset. All the cash receipts, deposits into the bank and discount allowed are recorded on debit side and all cash payments, withdrawals from bank are recorded on credit side.

7. Format of Two-column Cash Book

 Two-column Cash Book Cr
Date      Particulars      JF    Cash (Rs)     Bank (Rs)   Date   Particulars   JF   Cash (Rs)    Bank (Rs)
                 ↓                                                                        ↓                                                                
            Receipts                                                            Payments

8. Balancing of Two-column Cash Book Cash columns are balanced in the same manner as in case of single column cash book. The process for balancing the bank column is also the same. However, it is possible that the bank allows the firm to withdraw more than the balance (the amount deposited), i.e. overdraft. So, in such a case there can be a deficit balance which is recorded in the right hand side of two-column cash book by writing ‘To balance c/d’.

9. Ledger Posting of Two-column Cash Book Posting of debit side and credit side of cash book is carried out as follows Debit Side The left side or debit side of the cash book shows the receipt of cash. Transactions written in the cash and bank column on debit side are credited to their respective ledger account by writing ‘By Cash’ (for cash transactions) and ‘By Bank’ (for bank transactions) in the particulars column. ‘Amount column’ records the amount of the transaction.
Credit Side The right side or credit side of the cash book shows all the payments made in cash.Transactions written in cash and bank column on credit side are debited to their respective ledger accounts by writing ‘To Cash’ (for cash transactions) and ‘To Bank’ (for bank transactions) in the ‘Particulars column’. ‘Amount column’ records the amount of transaction.

10. Petty Cash Book Petty cash book is the book which is used for the purpose of recording the payment of petty cash expenses.
Petty cash book is prepared by petty cashier to record petty expenses (of small amounts). This book is prepared to save valuable time of main (head) cashier from bothering about small and irrelevent cash expenses. For transferring cash to petty cash account, cash account is credited and petty cash account is debited.

11. Format of Petty Cash Book The format of petty cash book may be designed according to the requirements of the business. However, the simplest format is given

Petty Cash Book

Date

Particulars

Cash Book Folio

Total (Rs)

Date

Particulars

Voucher No.

Postage/ Telegram (Rs)

Conve yance /Trave lling (Rs)

Staff Welfare/ Entertainment (Rs)

Cartage (Rs)

Printing and Stationery (Rs)

Miscellaneous Items (Rs)

Total (Rs)

 

12. Balancing the Petty Cash Book Petty cash book is balanced in the same manner as a simple cash book. The columns for payments and expenses are totalled and the total equals the total in the ‘total payment column’. A petty cash book is balanced at the end of the month or a specified period.

13. Ledger Posting of Petty Cash Book Ledger posting is done in the following manner
(i) Entries in the petty cash book are posted into the ledger accounts at the end of the specified period, i.e. monthly or quarterly or as the case may be.
(ii) Petty cash book is not posted directly in the ledger. For posting the petty cash book, a petty cash account is opened in the ledger.
(iii) When petty cash is advanced to the petty cashier, it is recorded by the chief cashier on the credit side as ‘By Petty Cash A/c’.
(iv) At the end of specified period, a journal entry is first prepared on the basis of the petty cash book, debiting each expense account individually as per the total shown by respective columns and crediting the petty cash account with the total expenditure incurred during the period. Thereafter, posting is made to the debit of each expense account by writing ‘To Petty Cash A/c’.

14. Purchases Book or Purchases Journal Purchase journal records all credit purchases of goods (i.e. goods in which the enterprise deals in). Cash purchases and purchases of goods other than goods in which the firm deals, are not recorded in purchase journal or book.
The source documents for recording entries in the books are invoices or bills received by the firm from the suppliers of the goods with the amounts net of trade discount/quantity discount. Purchase book is also known as invoice book/bought book.

15. Format of a Purchases Book
Purchases Book
Date Particulars/Name of the Suppliers (Account to be credited)  Invoice No.   LF  Details (Rs)  Total Amt (Rs)

16. Ledger Posting of Purchases Book The individual entries and the total of the purchases book are posted into the ledger as follows
(i) Individual amounts are daily posted to the credit of supplier’s accounts by writing ‘By Purchases A/c’ in the particulars column.
(ii) Periodic total is posted to the debit of purchases account by writing ‘To Sundries as per Purchases Book’ in the particulars column.

17. Sales Book or Sales Journal Sales book records all credit sales of merchandise (i.e. the goods in which the firm deals in). It does not record the cash sales of merchandise or any other asset other than the merchandise.
The source documents for recording entries in the sales journal are sales invoice or bill issued by the firm to the customers with the net of trade discount/quantity discount. It is  also known as day book.

18. Format of a Sales Book
                                                  Sales Book
Date Particulars/Name of the Customers (Account to be debited)  Invoice No.  LF   Details (Rs)  Total Amt (Rs)

19. Ledger Posting of the Sales Book The individual entries and the total of the sales book are posted into the ledger as follows
(i) Individual amounts are daily posted to the debit of customer’s accounts by writing ‘To Sales A/c’ in the particulars column.
(ii) Periodic total is posted to the credit of sales account by writing ‘By Sundries as per Sales Book’ in the particulars column.

20. Purchase Return or Return Outwards Book In this book, purchase return of goods are recorded. It does not record the returns of goods purchased on cash basis nor the returns of purchases other than the goods in which the firm deals in.
The entries are usually made in the purchases return book on the basis of debit notes issued to the suppliers and credit notes received from the suppliers.

21. Format of a Purchase Return Book
Purchase Return Book

Date Particulars/Name of the Suppliers (Account to be debited)   Debit  Note No.  LF  Details (Rs)  Total Amt (Rs)

22. Ledger Posting of a Purchase Return Book The individual entries and the total of the book are posted into the ledger as follows
(i) Individual amounts are debited to the supplier’s account by writing ‘To Purchase Return A/c’ in the particulars column.
(ii) Periodic total is credited to the purchase return account by writing ‘By Sundries as per Purchase Return Book’ in the particulars column.

23. Sales Return or Return Inwards Book This journal is used to record return of goods by customers that had been sold on credit. It does not record the return of goods sold on cash basis nor the return of any asset other than the goods in which the firm deals in.
The source documents for recording entries in the sales return journal are the credit notes issued to the customers or debit notes issued by the customers.

24. Format of Sales Return Book
Sales Return Book  Date  Particulars/Name of the Customers  Credit   Note No. LF  Details (Rs)  Total Amt (Rs)
                                     (Account to be credited)

25. Ledger Posting from Sales Return Book The individual entries and the total of the book are posted into the ledger as follows
(i) Individual amounts are credited to the customer’s accounts by writing ‘By Sales Returns A/c’ in the particulars column.
(ii) Periodic total is debited to the sales returns account by writing ‘To Sundries as per Sales Return Book’ in the particular column.

26. Journal Proper A book maintained to record transactions which do not find place in special journals, is known as journal proper or journal residual. In other words, journal proper records transactions which cannot be recorded in any other subsidiary book such as cash book, purchases book, sales book, purchases return book and sales return book.
Following transactions are recorded in journal proper
(i) Opening entries
(ii) Closing entries
(iii) Adjustment entries
(iv) Rectification entries
(v) Transfer entries
(vi) Other Entries In addition to the above mentioned entries, recording of the following transactions is also done in the journal proper
(a) At the time of dishonour of a cheque, the entry for cancellation for discount received or discount allowed earlier.
(b) Purchase/Sale of items on credit other than goods.
(c) Goods withdrawn by the owner for personal use.
(d) Goods distributed as samples for sales promotion.
(e) Endorsement and dishonour of bills of exchange.
(f) Transaction in respect of consignment and joint venture, etc.
(g) Loss of goods by fire/theft/spoilage.

 

Question. Which of the following is not a special purpose book?
(a) Cash Book
(b) Sales Return Book
(c) Journal
(d) Journal Proper
Answer. C

Question. Special journals prove economical and make division of labour possible in accounting work.
(a) True
(b) False
(c) Can’t say
(d) Partially true
Answer. A

Question. Cash book is considered as both ……… and ……… book.
(a) primary, subsidiary
(b) subsidiary, principal
(c) tertiary, principal
(d) None of these
Answer. B

Question. When a firm maintains a cash book, it need not maintain
(a) journal proper
(b) purchases (journal) book
(c) sales (journal) book
(d) bank and cash account in the ledger
Answer. D

Question. Transactions that cannot be recorded in any special journal are recorded in journal called the ……… .
(a) Cash book
(b) Journal
(c) Ledger
(d) Journal proper
Answer. D

Question. Which of the following about cash book is not true?
(a) It serves the purpose of both journal as well as the ledger (cash) account.
(b) It is also called the book of original entry.
(c) When a cash book is maintained, transactions of cash are not recorded in the journal, and no separate account for cash or bank is required in the ledger.
(d) It records both cash and credit transactions.
Answer. D

Question. In cash book, there will only be debit balance.
(a) True
(b) False
(c) Can’t say
(d) Partially true
Answer. A

Question. Double column cash book records
(a) all transactions
(b) cash and bank transactions
(c) only cash transactions
(d) only credit transactions
Answer. B

Question.What does credit balance of bank account in cash book signify?
(a) Overdraft
(b) Cash deposited in bank
(c) Cash withdrawn from bank
(d) None of the above
Answer. A

Question. Match the following.
Column I                       Column II
A. Single Column         (i) Small
Cash Book                        expenses.
B. Double Column       (ii) Only cash
Cash Book                       account.
C. Petty Cash Book     (iii) Both cash and
                                       bank account.
Codes
       A   B   C 
(a) (i) (iii) (ii)
(b) (ii) (iii) (i)
(c) (i) (ii) (iii)
(d) (iii) (i) (ii)
Answer. B

Question. Which of the following will be recorded in cash book?
(a) Trade discount of Rs 5,000
(b) Bad debts of Rs 3,000
(c) Credit purchases of Rs 25,000
(d) None of the above
Answer. D

Question. If Razi paid Rs 9,900 in settlement of her account of Rs 10,000, then the discount allowed of Rs 100 will be recorded in
(a) Journal book
(b) Cash book
(c) Both (a) and (b)
(d) None of these
Answer. A

Question. Salary due for the month of March 2021 worth Rs 20,000 will appear in which side of cash book?
(a) Receipt
(b) Payment
(c) Contra
(d) None of these
Answer. D

Question. Contra entries refer to
(a) entries that are made only on debit side of cash book.
(b) entries that are made only on credit side of cash book.
(c) entries that are made on both sides of cash book.
(d) None of the above
Answer. C

Question. If a cheque of Rs 25,000 is deposited on the same day, it is received and eventually the cheque is dishonoured, it will be recorded as
(a) Debtor A/c Dr 25,000
To Bank A/c 25,000
(b) Bank A/c Dr 25,000
To Debtor A/c 25,000
(c) Debtor A/c Dr 25,000
To Cash A/c 25,000
(d) None of the above
Answer. A

Question. Identify contra entry from the following.
(a) Salary paid Rs 20,000.
(b) Cash received from P Rs 10,000.
(c) Cash deposited into bank Rs 25,000.
(d) Cash withdrawn from bank for personal use Rs 5,000.
Answer. C

Question. Cash deposited into bank Rs 50,000 will be recorded as
(a) debit of bank column with Rs 50,000 and credit of cash column with Rs 50,000.
(b) debit of cash column with Rs 50,000 and credit of bank column with Rs 50,000.
(c) debit of bank column with Rs 50,000 and also debit of cash column with Rs 50,000.
(d) debit of cash column with Rs 50,000 also credit of cash column with Rs 50,000.
Answer. A

Question. If cheque of Rs 3,000 is received from A,what will be the journal entry?
(a) Cash A/c Dr 3,000
To A 3,000
(b) Bank A/c Dr 3,000
To A 3,000
(c) A Dr 3,000
To Bank A/c 3,000
(d) None of the above
Answer. B

Question. Petty cash book is a book having record of big payments.
(a) True
(b) False
(c) Can’t say
(d) Partially true
Answer. B

Question. Bank column of cash book can have both debit and credit balance.
(a) True
(b) False
(c) Can’t say
(d) Partially true
Answer. A

Question. Contra entries are not posted into the ledger.
(a) True
(b) False
(c) Can’t say
(d) Partially true
Answer. A

Question. On 1st April, 2020, the balance of cash column of cash book stood at Rs 50,000.After paying salaries of Rs 20,000, receiving Rs 20,000 from debtors and giving a cheque of Rs 5,000 to a creditor S, balance of cash will be
(a) Rs 45,000
(b) Rs 50,000
(c) Rs 70,000
(d) Rs 85,000
Answer. B

CBSE Class 11 Accountancy Chapter 4 Subsidiary books Assertion-Reasoning MCQs

Direction There are two statements marked as Assertion (A) and Reason (R). Read the statements and choose the appropriate option from the options given below
(a) Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A)
(b) Both Assertion (A) and Reason (R) are true, but Reason (R) is not the correct explanation of Assertion (A)
(c) Assertion (A) is true, but Reason (R) is false
(d) Assertion (A) is false, but Reason (R) is true

Questoin. Assertion(A) In large businesses, journal is sub-divided into special journals.
Reason (R) Special journals prove economical and make division of labour possible in accounting work.
Answer. A

Questoin. Assertion (A) All credit purchases of goods are recorded in the purchases journal.
Reason (R) Cash purchases of goods are recorded in cash book.
Answer. A

Questoin. Assertion (A) Petty cash book records repetitive large expenses.
Reason (R) Petty cash book is maintained so that the cash book does not become bulky due to repetitive transactions.
Answer. D

Questoin. Assertion (A) Sales return journal is used to record return of goods by customers to them on credit.
Reason (R) In case of balancing the accounts, if the debit side exceeds the credit side, the difference is written on the debit side.
Answer. C

CBSE Class 11 Accountancy Chapter 4 Subsidiary books Case Based MCQs

Direction Read the following case study and answer questions on the basis of the same.

Raj is the accountant at KYA Ltd. He has to prepare the cash book for the month of August, 2020. Following detail is available regarding the transactions for the month Aug 1 Cash in hand Rs 1,200; overdraft at bank Rs 15,000.
Aug 3 Further capital introduced Rs 20,000 out of which Rs 16,000 deposited in the bank. Aug 4 Purchased goods from Vrijesh Traders amounting to Rs 3,000 and they allowed trade discount Rs 200. The amount was paid by cheque.
Aug 4 Goods purchased for cash Rs 4,000.
Aug 5 Sold goods to Varun on credit Rs 5,000.
Aug 6 Received cheque from Siddhartha Rs 2,450.
Allowed him discount Rs 50.
Aug 10 Cheque received from Siddhartha deposited into bank.
Aug 11 Settled the account of Superstar Printers Rs 750 by paying cash Rs 680.
Aug 12 Cash received from Varun Rs 4,750 in full settlement of his account of Rs 5,000.
Aug 16 An amount of Rs 1,000 due from Kartik brothers written-off as bad debts in the previous year, now recovered.
Aug 17 Received from Kunal on behalf of Karan Rs 200.
Aug 19 Received a cheque for Rs 800 from Adarsh, which was endorsed to Parth on 24th August.
Aug 20 Sale of old furniture, payment received in cash for Rs 720.
Aug 25 Cashed a cheque for Rs 3,000.
Aug 25 Drew from bank for household expenses Rs 1,000 and for income tax Rs 500.
Aug 28 Amit who owed Rs 400 became bankrupt and paid 60 paise in a rupee.
Aug 28 Received repayment of a loan Rs 3,000 and deposited out of it Rs 2,500 into the bank.
Aug 30 Interest debited by bank Rs 375.
Aug 30 Deposited with the bank the entire balance after retaining Rs 2,000 at office.

Questoin. Which of the following cash book will Raj prepare?
(a) Single Column Cash Book
(b) Double Column Cash Book
(c) Petty Cash Book
(d) All of the above
Answer. B

Questoin. How will goods sold on credit to Varun on 5th August be recorded in the cash book?
(a) Rs 5,000 will be recorded on the debit side of the cash book.
(b) Rs 5,000 will be recorded on the credit side of the cash book.
(c) it won’t be recorded in the cash book.
(d) None of the above
Answer. C

Questoin. How will cheque received from Siddhartha on 6th August be recorded in cash book?
(a) Rs 2,450 will be recorded on the debit side of the cash book.
(b) Rs 2,450 will be recorded on the credit side of the cash book.
(c) It won’t be recorded in the cash book.
(d) None of the above
Answer. C

Questoin. How will drawing for household expenses of Rs 1,000 on 25th August be recorded?
(a) Household expenses will be debited and cash book will be credited
(b) Drawings account will be debited and cash book will be credited
(c) Household expenses will be credited and cash book will be debited
(d) Drawings account will be credited and cash book will be debited
Answer. B

Questoin. Raj marks certain entries as C. What does that mean?
(a) C stands for contra entries and reflect transactions which include both cash and bank.
(b) C stands for contra entries and reflect transactions which are contrary to normal accounting processes.
(c) C stands for contra entries and reflect transactions which are confusing in nature.
(d) None of the above
Answer. A

 

Chapter Name: Special Purpose Books – Subsidiary Books

→ Question

1 Enter the following transactions in to proper Subsidiary books, post them to ledger and draw a Trial Balance. 

                                                                                              Rs

Jan 01 Mahapatra started business with cash                           1,80,000
Jan. 02 Opened a bank account in State bank of India                 80,000
Jan. 04 Goods purchased from Tara                                           22,000
Jan. 05 Goods purchased for cash                                             30,000
Jan. 08 Goods sold to Naman                                                   12,000
Jan. 10 Cash paid to Tara                                                         22,000
Jan. 15 Cash received from Naman                                           11,700
Discount allowed                                                                            300
Jan. 16 Paid wages                                                                       200
Jan. 18 Furniture purchased for office use                                    5,000
Jan. 20 withdrawn from bank for personal use                              4,000
Jan. 22 Issued cheque for rent                                                    3,000
Jan. 23 Goods issued for house hold purpose                                2,000
Jan. 24 Drawn cash from bank for office use                                 6,000
Jan. 26 Commission received                                                       1,000
Jan. 27 Bank charges                                                                     200
Jan. 28 Cheque given for insurance premium                                  3,000
Jan. 29 Paid salary                                                                      7,000
Jan. 30 Cash sales                                                                     10,000

2 Enter the following transactions in to proper Subsidiary books, post them to ledger and draw a Trial Balance.

2005
August                                                                                     RS
1. Commenced business with cash                                          1,10,000
2. Opened bank account with H.D.F.C.                                        50,000
3. Purchased furniture                                                               20,000
7. Bought goods for cash from M/s Rupa Traders                         30,000
8. Purchased good from M/s Hema Traders                                 42,000
10. Sold goods for cash                                                            30,000
14. Sold goods on credit to M/s. Gupta Traders                          12,000
16. Rent paid                                                                            4,000
18. Paid trade expenses                                                             1,000
20. Received cash from Gupta Traders                                       12,000
22. Goods return to Hema Traders.                                             2,000
23. Cash paid to Hema Traders                                                  40,000

25. Bought postage stamps                                                           100

28. Paid salary to Rishabh                                                          4,000
29. Rent due to land lord                                                            6,000

3 Enter the following transactions in to proper Subsidiary books, post them to ledger and draw a Trial Balance.

2005

December,                                                                             RS
1. Started business with cash                                             92,000
2. Deposited into bank                                                      60,000
4. Bought goods on credit from Himani                               40,000
6. Purchased goods for cash                                              20,000
8. Returned goods to Himani                                               4,000
10. Sold goods for cash                                                     20,000
14. Cheque given to Himani                                               36,000
17. Goods sold to M/s Goyal Traders.                               3,50,000
19. Drew cash from bank for personal use                            2,000
21. Goyal traders returned goods                                         3,500
22. Cash deposited into bank                                             20,000
26. Cheque received from Goyal Traders                             31,500
28. Goods given as charity                                                  2,000
29. Rent paid                                                                     3,000
30. Salary paid                                                                  7,000
31. Office machine purchased on credit from Kohli Brothers   3,000

4 Enter the following transactions in to proper Subsidiary books, post them to ledger and draw a Trial Balance.

2010

Dec.                                                                                   RS
1. Started business with cash                                            2,00,000
2. Bought office furniture                                                     30,000
3. Paid into bank to open an current account                      1,00,000
5. Purchased a computer and paid by cheque                     2,50,000
6. Bought goods on credit from Ritika                                   60,000
8. Cash sales                                                                      30,000
9. Sold goods to Karishna on credit                                       25,000
12. Cash paid to Mansi on account                                        30,000
14. Goods returned to Ritika                                                  2,000
15. Stationery purchased for cash                                          3,000
16. Paid wages                                                                     1,000
18. Goods returned by Karishna                                             2,000
20. Cheque given to Ritika                                                   28,000
22. Cash received from Karishna on account                         15,000
24. Insurance premium paid by cheque                                  4,000
25. Cheque received from Karishna                                        8,000
26. Rent paid by cheque                                                       3,000
29. Purchased goods on credit from Meena Traders                20,000
28. Cash sales                                                                    14,000
29. Goods issued as Samples                                                 3,000
30. Goods lost by fire                                                            1,000

5 From the following transactions of the month of April, 2001, prepare the Journal Proper of Jindal & Co., a saree dealer , who also maintains Purchases Book, Sales Book, Returns Books and cash book: Date Transaction

1 Purchased on credit from Goyal Mills, Surat 25 polyester sarees @ Rs. 60 each.
3 Purchased on credit from Bansal & Co., 2 typewriters @ Rs. 2,100 each.
5 Sold on credit to Goyal & Co., 5 polyester sarees @ Rs. 75 Each.
6 Returned one typewriter (being defective) @ Rs.2,100 to Bansal & Co.
8 Sold on credit two old typewriters to Murli @ Rs.300 each.
10 Sold for cash to Garg & Co., 20 Kota sarees @ Rs. 30 each.
12 Returned to Goyal mills, Surat 5 polyester sarees @ Rs. 60 each.
14 Murli returned one old typewriter @ Rs.300.
16 Purchased for cash from Kansal & Co., 2 chairs @ Rs.2,220
18 Returned one chair ( being defective) @ Rs.2,220.
20 Sold two old chairs to Manohar @ Rs. 300 each.
21 Manohar returned one old chair @ Rs. 300.
22 Goyal & Co. became insolvent and paid only 80 paise in a rupee in full and final settlement.
24 Mr. B.K. Jindal (Proprietor of Jindal & Co.) took away 2 silk sarees ( costing Rs. 210 each, sale price, Rs.420 each) from the shop and presented to her wife on her birthday.
25 A cheque of Rs. 2,100 from Mittal & Co., a customer, endorsed in favour of Bansal & Co., a creditor. On 30.4.2001, the bank informed that this cheque was dishonoured.
30 Rent due to landlord, Ram Rs.600.
30 Salary due to employee, Shyam Rs. 600.

6 Prepare Pruchases Book of Mangat Traders dealing in readymade garments, from the following information.

2004
Feb. 10 Purchased from Sita Sons
20 Shirts @ Rs. 500 each 30 Shirts @ Rs. 500 each
15 Shirts @ Rs. 1,000 each
Feb. 15 Bought of Happy Garments
150 Vests @ Rs. 45 each 200 Ties @ Rs. 100 each
150 Skirts @ Rs. 250 each
Less: 15% Discount
Feb. 25 Bought of Laxmi Stores
70 Pairs of Socks @ Rs.100 each
90 Pairs of Socks @ Rs.150 each
110 undergarments @ Rs. 200 each
Less: 5% Discount

7 Record the following transactions in the Purchase Book of Silver Furnishers.

2004
Mar. 3 Purchased from Haryana Furnishers
3 Chairs @ Rs. 600 each
2 Tables @ Rs. 2,500 each
1 Showcase @ Rs. 4,000 each
Less: 10% Discount
Mar. 13 Purchased from Star Furniture Store
5 Dining Sets @ Rs. 8,500 each
3 Double Beds @ Rs. 6,000 each

2 Dressing Tables @ Rs. 2,000 each
4 Writing Tables @ Rs 3,200 each
Mar. 28 Purchased from Chandigarh Furniture House
10 Folding Chairs @ Rs 400
20 Desks @ Rs 2,500 15 Beds @ Rs. 3,600
10 Computer Tables @ Rs. 4,000
25 Tables @ Rs 3,
Less: 10% Discount

8 Enter the following transactions in the Books of Cheap Cloth House.

2004
June. 2 Purchased from Royal Silk Store
10 Sarees @ Rs. 1,300 each
20 Meters long cloth @ Rs. 100 per metre
30 Shirting @ Rs. 500 each
Less: 10% Discount
June. 10 Purchased from Zohra Fabrics
5 Nylone Sarees @ Rs. 500 each
20 Pant Pieces @ Rs. 300 each
30 Turbans @ Rs. 300 each
June. 20 Purchased from Delhi Cloth Mills
20 Metres Poplin @ Rs. 120 per metre
15 Metres Rough Cloth @ Rs. 20 per metre
10 Bundles of Muslin @ Rs. 1,200 each
Less: 10% Discount

9 Enter the following transactions in the Books of Bhushan Steel Co.

2004
Dec. 1 Purchased from Gupta Iron Merchants
10 tons of Steel Rods @ Rs. 1,200 per ton
15 Sheets of Black Iron @ Rs. 500 each
10 tons of Gill Iron @ Rs. 1,500 per ton
Less: 11% Discount
Dec. 10 Purchased from Raunaq Steel Co.
10 Corrugated Sheets @ Rs. 800 each
20 tons of pig iron @ Rs. 2,000 per ton
30 tons of Building iron rods @ Rs. 1,200
25 Galvanised Sheets @ Rs 800 each
Dec. 26 Purchased from Handa Steel House
20 Tata Steel Sheets @ Rs. 800 each
10 White Sheets @ Rs. 900 each
20 Corrugated Sheets @Rs. 800 each
Less: 20% Discount
Dec. 28 Purchased goods for cash for Rs 16,000.

10 Enter the following transactions in the Books of Bombay Selections.

2004
Mar. 4 Sold to Sohan of Shimla
20 Trousers @ Rs. 850 each
10 Black Sweaters @ Rs. 700 each
30 Woolen Pairs of Socks @ Rs.200 each
30 Cardigans @ Rs 900 each
Less: 15% Discount
Mar. 12 Sold to Darshan of Delhi

12 Black Shirts @ Rs. 450 each
20 Blue Shirts @ Rs. 500 each
40 Dark Brown Shirts @ Rs. 425 each
30 Neck Ties @ Rs 250 each

 

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