Page 162 - Office Practice and Accounting -9

Purchase Return Book

Debit note Amount
Date Particulars LF
no. Detail (Rs.) Total (Rs.)
1-Asoj-2070 Return to XYZ traders:
20 Jar coffee @ Rs. 80/Jar 1,600
40 Packet tea @ Rs. 50/packet 2,000 3,600
15-Asoj-2070 Returned to ABC Ltd:
15 kg sugar @ Rs. 30/kg 450
35 packets tea @ Rs. 20/packet 700
1,150

Less: Trade discount 10% 115 1035
Total 4635

4. Prepare purchase return book of Pashupati House from the following
transactions:

i. Returned to Pampha Store
15 kg flour @Rs. 60 /kg

5 ltr oil @ Rs. 100 /ltr.
ii. Returned to ABC Traders
30 kg sugar @ Rs. 80 /kg

20 kg rice @ Rs. 90 /kg

Purchase return book
Date Particulars Debit note no. LF Details Amount
1 Pampha Store
15 kg flour @Rs. 60 /kg 900
5 ltr oil @ Rs. 100 /ltr. 500

1400 1400
2. ABC Traders.
30 kg sugar @ Rs. 80 /kg.
20 kg rice @ Rs. 90 /kg. 2,400
1,800 4200
Total 5600

158 Office Practice and Accounting 9