Page 164 - Office Practice and Accounting -9

Sales Book

Invoice Amount
Date Particulars LF
No. Detail (Rs.) Total (Rs.)
2072-08-1 Sold to Hamal Traders:
10 Electronic Iron @ Rs.300 /each 3,000
5 Heating rod @ Rs. 200 /each 1000
Less: Discount 10% 4,000
400 3,600
2072-08-10 Sold to Nabeen Electronics
15 Table fans @ Rs. 500 ever 7,500
5 table lamps @ Rs. 100 each 500 8,000
Total 11,600

6. Following sales transactions were given to you:
a. Sold following items to Pokhrel Store of Jhapa
10 table fans @ Rs. 1,100 per unit
5 ceiling fans @ Rs. 600 per unit
b. Sold following items to Suresh traders, Illam
12 pressure cookers @ Rs. 800 per units
8 rice cookers @ Rs. 1,000 per units
c. Sold 750 litre freeze for cash Rs. 12,000
Required: Sales book

Sales Book

Invoice Amount
Date No. Particulars LF Detail (Rs.) Total (Rs.)
a Pokhrel Store, Jhapa:
10 table fans @ Rs. 1,100/ unit 11,000
5 ceiling fan @ Rs. 600 / unit 3,000 14,000
b Suresh Traders, Illam:
12 pressure cooker @ Rs. 800 9,600
8 Rice cookers @ Rs. 1,000 8,000 17,600
Total 31,600

7. From the following transactions, prepare sales book of Nepal furniture.
2016 January 1 : Sold to Naya Store
10 Chairs @ Rs. 500 each

160 Office Practice and Accounting 9