Page 166 - Office Practice and Accounting -9

8. Post the following transactions into sales return book.

2015 Aug. 11 Bhaktapur Store

20 TT Bats@Rs. 100 each
9 Footballs @Rs. 500 each
Aug. 17 ABC Sports
50 Chess @ Rs. 30 each

4 volley balls @ Rs. 100 each
trade discount of 5% on both

Solution:

Sales return book
Credit
Date Particulars LF Details Amount
note no.
Aug 11 Bhaktapur Store
20 TT Bats @Rs. 100 each 2000

9 Footballs @Rs. 500 each 4,500 6,500
Aug 17 ABC Sports
50 Chess @ Rs. 30 each 1,500

4 Volleyball @ Rs. 100 each 400
1,900
Less: 5% Trade discount. 95 1805

Total 8,305
9. From the following particulars, prepare sales return book.

2070-1-1 : Return from Ram,
10 Trousers @ Rs. 200 each,
5 T-shirts @ Rs. 150 each
Original trade discount 10%
2070-1-10 : Returned from Hari,
20 Sweaters @ Rs. 300 each,
15 Jackets for 6,000

162 Office Practice and Accounting 9