Page 176 - Office Practice and Accounting -9

2073 Magh 15 Purchased from Suraj & Co.
- 3000 lb coffee @ Rs. 20 per lb.
- 100 kg sugar @ Rs. 29 per kg.
Less: Trade discount @ 10% on both
Required: Purchase Book
Ans: Rs. 61,110
5. Following purchase return transactions are given to you:
Baisakh 3 Return to Hari
2 Tape Records of Rs. 1,000 each
1 Radio of Rs. 500
Baishak 5 Return to Bishnu
2 Television sets of Rs. 5,000 each (10% trade discount)
Baishak 8 Return to Narayan
3 Telephone sets of Rs. 1,000 each
4 Heater sets of Rs. 2,000 each

Required: Purchase Return Book Ans: Rs. 22,500
6. Following are the transactions relating to purchase:

a. Purchase from Mr. Damodar of Butwal
i. 10 ceiling fans @ Rs 900 per unit
ii. 12 table fans @ Rs. 1,000 per units

b. Purchase from Mr. Kumar of Tansen
i. 15 pressure cookers @ Rs. 600 per unit
ii. 10 electric stoves @ Rs. 250 per unit
Less: Trade Discount @ 10% on both

Required: Purchase Book
Ans: Rs. 31,350
7. Following are the transactions relating to return:
Ashad 3 Returned to Prakash:
3 radios @ Rs. 2000 each
2 DVD players @ Rs. 5000 each
Ashad 5 Returned from Ram:
1 Cassette Player: Rs. 2,500
Ashad 7 Returned to Hari:
2 CD players: R. 3,000 each
5 Radios: Rs. 500 each
Required: Purchase Return Book
Ans: Rs. 24,500

172 Office Practice and Accounting 9