CBSE Class 11-commerce Answered
Expert Answer
In the Books of Tejas and Co.
Sales Book
|
Date |
Particulars |
L.F. |
Details Rs. |
Amount Rs. |
|
2015 |
|
|
|
|
|
Dec 1 |
Bharat Brothers |
|
|
|
|
|
800 Chairs @ Rs.1650 each |
|
13,20,000 |
|
|
|
400 Almirahs @Rs. 1425 each |
|
5,70,000 |
|
|
|
|
|
18,90,000 |
|
|
|
Less: Trade Discount @15% |
|
2,83,500 |
16,06,500 |
|
|
Sales as per Invoice No. ____ dated_________ |
|
|
|
|
Dec 5 |
Hindustan Ltd. |
|
|
|
|
|
500 Tables @ Rs.1650 each. |
|
8,25,000 |
|
|
|
130 Chairs @Rs. 2100 each |
|
3,73,000 |
11,98,000 |
|
|
Sales as per Invoice No. ____ dated_________ |
|
|
|
|
Dec 20 |
Indian Mart |
|
|
|
|
|
925 tables @ Rs.1800 each |
|
16,65,000 |
|
|
|
175 chairs @ Rs.2200 each |
|
3,85,000 |
|
|
|
|
|
20,50,000 |
|
|
|
Less: Trade discount @ 20% |
|
4,10,000 |
16,40,000 |
|
|
Sales as per Invoice No. ____ dated_________ |
|
|
|
|
Dec 31 |
Sales A/c Cr. |
|
|
44,44,500 |
Working Notes:
i. Sales of old machinery will not be recorded in sales book as it is not goods which the firm deals in. It is an asset of the firm and not goods (stock).
ii. Cash sales made on 28th Dec will be recorded in cash book as it is a cash transaction and is not credit.
ANSWERED BY EXPERT ANSWERED BY EXPERT ANSWERED BY EXPERT ANSWERED BY EXPERT ANSWERED BY EXPERT ANSWERED BY EXPERT ANSWERED BY EXPERT ANSWERED BY EXPERT ANSWERED BY EXPERT ANSWERED BY EXPERT
