Page 178 - Office Practice and Accounting -9

11. Raj is a book dealer. His transactions for the month of Falgun are given
below
Falgun 5 Sold to Hari
30 pieces Book Keeping @ Rs. 300 each

20 pieces Economics @ Rs. 200 each
Falgun 25 Sold to Krishna
15 pieces Economics @ Rs. 200 each
10 pieces Marketing @ Rs. 200 each

10% discount allowed on all above sales
Required: Sales Book
Ans: Rs. 17,500
12. Following are the transactions relating to purchase return:
Baisakh 2 Returned to Ram:
5 Electricity Fans @ Rs. 1,000 per unit
1 Tape Recorder @ Rs. 800 per unit

Baisakh 10 Returned to Shyam:
5 Room Heaters @ Rs. 900 per unit (10% Trade Discount)
2 Radios @ Rs 500 per unit
Required: Purchase Return Book
Ans: Rs. 10,850
13. Following transactions are given:

Jestha 7 : Purchased from Naresh Stores
50 bags of rice @ Rs. 5,000 per bag
400 Kgs of sugar @ Rs. 65 per kg.
Trade discount received at 5% on rice

Jestha 15 : Purchased from Gopal & Brothers
500 kgs of Ghee @ Rs. 400 per kg.
200 kgs of Cheese @ Rs. 350 per kg.
Required: Purchase Book
Ans: Rs. 5,33,500
14. Following purchase related transactions are given:

Chaitra 5 Purchased from Sajha Oil Store
50 liters petrol @ Rs. 116 per liter
100 liters diesel @ Rs. 85 per liter

174 Office Practice and Accounting 9