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 



Sales Book

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 



 Purchase Return Book

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 



 Sales Return Book

Date 

Name of Customer 

Credit Note No. 

L.F 

Amount 

2018 Feb. 7 

Virat 

 

 

600 

22 

Mahesh 

 

 

250 

28 

Prakesh Brothers 

 

 

500 

 

 

 

 

1,350 





Dr.           Purchase 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.                 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