6. Prepare proper Subsidiary Books and post them to the ledger from the following transactions for the month of February 2018.
Prepare proper Subsidiary Books and post them to the ledger from the following transactions for the month of February 2018
2018 Feb
01. Goods sold to Virat Rs.5,000
04. Purchased goods from Khushboo Traders Rs.2,480
06. Sold goods to Shankar Traders Rs.2,100
07. Virat returned goods Rs.600
08. Return goods to Khushboo Traders Rs.280
10. Sold goods to Mahesh Rs.3,300
14. Purchased from Kunti Traders Rs.5,200
15. Furniture purchased from Arun Rs.4,060
17. Bought goods from Kunti Traders Rs.200
20. Return goods to kunti traders Rs.200
22. Return goods to Mahesh Rs.250
24. Purchased goods from Kirti less 10% T.D. Rs.5,700
25. Sold goods to Shri Surya goods less 5% T.D. Rs.6,600
26. Sold goods to Prakash Brothers Rs.4,000
28. Return goods to Kirti less 10% T.D. Rs.1,000
28. Prakash Brothers Return goods Rs.500
Solution:
Purchase Book
Date | Name of Supplier | Inward Invoice No. | L.F | Amount |
2018 Feb. 4 | Khushboo Traders |
|
| 2,480 |
14 | Kunti Traders |
|
| 5,200 |
17 | Kunti Traders |
|
| 4,060 |
24 | Kirti |
|
| 5,130 |
|
|
|
| 16,870 |
Date | Name of Customer | Outward Invoice No. | L.F | Amount |
2018 Feb. 1 | Virat |
|
| 5,000 |
6 | Shankar Traders |
|
| 2,100 |
10 | Mahesh |
|
| 3,300 |
25 | Shri Surya goods |
|
| 6,270 |
26 | Prakash Brothers |
|
| 4,000 |
|
|
|
| 20,670 |
Date | Name of Supplier | Debit Note No. | L.F | Amount |
2018 Feb. 8 | Khuhboo Traders |
|
| 280 |
20 | Kunti Traders |
|
| 200 |
28 | Kriti Traders |
|
| 900 |
|
|
|
| 1380 |
Date | Name of Customer | Credit Note No. | L.F | Amount |
2018 Feb. 7 | Virat |
|
| 600 |
22 | Mahesh |
|
| 250 |
28 | Prakesh Brothers |
|
| 500 |
|
|
|
| 1,350 |
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
2018 Feb. 4 | To Khushboo A/c |
| 2,480 | Feb. 31 | By Balance c/d |
| 16,780 |
14 | To Kunti Traders A/c |
| 5,200 |
|
|
|
|
17 | To Kunti Traders A/c |
| 4,060 |
|
|
|
|
24 | To Kirti A/c |
| 5,130 |
|
|
|
|
|
|
| 16,870 |
|
|
| 16,870 |
March1 | To balance b/d |
| 16,780 |
|
|
|
|
Dr. Sales Account Cr.
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
2018 Feb. 4 | To Khushboo A/c |
| 2,480 | Feb. 31 | By Balance c/d |
| 16,780 |
14 | To Kunti Traders A/c |
| 5,200 |
|
|
|
|
17 | To Kunti Traders A/c |
| 4,060 |
|
|
|
|
24 | To Kirti A/c |
| 5,130 |
|
|
|
|
|
|
| 16,870 |
|
|
| 16,870 |
March1 | To balance b/d |
| 16,780 |
|
|
|
|
Dr. Purchase Return Account Cr.
Date | Particulars | J.F | Amt | Date | Particulars | J.F | Amt |
Feb. 31 | To Balance b/d |
| 1,380 | 2018 Feb. 8 | By Khushboo Traders a/c |
| 280 |
|
|
|
| 20 | By Kunti Traders |
| 200 |
|
|
|
| 28 |