Prepare necessary Ledger Accounts from the following Subsidiary Books.
Purchase Book
Date
Particulars
Inward Invoice No.
L.F
Amt
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
Date
Particulars
Inward Invoice No.
L.F
Amt
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
Date | Particulars | Debit Note No. | L.F | Amt |
2019 Oct. 10 | Aishwarya |
|
| 480 |
20 | Sheth |
|
| 650 |
28 | Shabari |
|
| 200 |
| Total |
|
| 1,330 |
Solution:
Dr. Purchase Account Cr.
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
2019 Oct. 2 | To Amol A/c |
| 7,500 |
|
|
|
|
7 | To Aishwarya |
| 2,400 |
|
|
|
|
11 | To Vivek |
| 3,900 |
|
|
|
|
17 | To Shath |
| 6,500 |
|
|
|
|
27 | To Shabari |
| 1,000 | 31 | By Balance c/d |
| 21,300 |
|
|
| 21,300 |
|
|
| 21,300 |
Nov. 1 | To Balance b/d |
| 21,300 |
|
|
|
|
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
|
|
|
| 2019 Oct. 10 | By Aishwarya |
| 480 |
|
|
|
| 20 | By Sheth |
| 650 |
31 | To Balance b/d |
| 1,330 | 28 | ByShabari |
| 200 |
|
|
| 1,330 |
|
|
| 1,330 |
|
|
|
| Nov.1 | By Balance c/d |
| 1,330 |
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
2019 Oct. 10 | To Purchase Return A/c |
| 480 | 2019 Oct. 7 | By Purchase A/c |
| 2,400 |
31 | To Balance b/d |
| 1,920 |
|
|
|
|
|
|
| 2,400 |
|
|
| 2,400 |
|
|
|
| Nov.1 | By Balance c/d |
| 1,920 |
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
2019 Oct. 20 | To Purchase Return A/c |
| 650 | 2019 Oct. 17 | By Purchase A/c |
| 6,500 |
31 | To Balance b/d |
| 5,850 |
|
|
|
|
|
|
| 6,500 |
|
|
| 6,500 |
|
|
|
| Nov. 1 | By Balance c/d |
| 5,850 |
Dr. Shabari Account Cr.
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
2019Oct. 28 | To Purchase Return A/c
|
| 200 | 2019 Oct. 27 | By Purchase A/c |
| 1,000 |
31 | To Balance b/d |
| 800 |
|
|
|
|
|
|
| 1,000 |
|
|
| 1,000 |
|
|
|
| Nov. 1 | By Balance c/d |
| 800 |
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
31 | To Balance b/d |
| 7,500 | 2019 Oct. 2 | By Purchase A/c |
| 7,500 |
|
|
| 7,500 |
|
|
| 7,500 |
|
|
|
| Nov.1 | By Balance c/d |
| 7,500 |
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