Page 175 - Office Practice and Accounting -9

Practical Problems

1. The following transactions relating to credit sales are given to you.
a. Sold to Mr. Yadav
400 Water Pumps @ Rs. 500

b. Sold to Karmacharya
20 Mopeds @ Rs. 20,000
c. Sold to Karki
4 Kerosene Generations @ Rs. 40,000

Required: Sales Book
Ans: Rs. 7,60,000
2. Following are the transactions relating to credit sales:
a. Sold to Rai and Sons Udayapur:
110 Fan Heaters @ Rs. 400 per heater

b. Sold to Kumar Store of Bhojpur:
55 Table Fans @ Rs. 600 per fan
c. Sold to Rampur Store of Rampur:
40 Electric Heater @ Rs. 300 per heater

Required: Sales book
Ans: Rs. 89,000
3. Following sales transactions are given to you:
a. Sold following items to Kumar Bros. of Jhapa
i. 10 table fans @ Rs. 1100 per unit
ii. 5 ceiling fans @ Rs. 600 per unit
b. Sold following items to Serchan Bros. of Pokhara:
i. 12 Pressure Cookers @ Rs. 800 per unit
ii. 8 Rice Cookers @ Rs. 1000 per unit
c. Sold a 750 litters Freezer for cash Rs. 12,000
Required: Sales Book
Ans: Rs. 31,600
4. Following purchase transactions are given to you:
2073 Magh 5 Purchased on credit from B & B Markets:
- 15 kg tea @ Rs. 200 per kg
- 50 kg sugar @ Rs. 30 per kg
2073 Magh 10 Purchased from Agrawal Traders on cash
- 10 kg tea @ Rs. 190 per kg

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