Page 179 - Office Practice and Accounting -9

Chaitra 10 Purchased from Pulchowk Oil Store:
100 liters of petrol @ Rs. 116 per liter
200 liters of diesel @ Rs. 85 per liter

Chaitra 25 Purchased from Rim furniture for cash:
10 tables @ Rs. 5,000 per table
Required: Purchase Book
Ans: Rs. 42,900
15. Following are the transactions relating to purchase:
Ashadh 2 Credit purchase from Mahesh

20 V.C.D.s @ Rs. 300 per unit at 10% trade discount
30 D.V.D.s @ Rs. 500 per unit
Ashadh 20 Credit purchase from Pashupati
100 unit Audio C.D.s @ Rs. 200 per unit

100 unit Audio cassettes @ Rs. 50 per unit
Required: Purchase Book
Ans: Rs. 45,400
16. Following cash and banking transactions are given:

2072 Falgun 1 Balance of cash in hand Rs. 25,000 and at bank Rs. 30,000
2072 Falgun 2 Bought goods and paid by cheque Rs. 10,000
2072 Falgun 8 Goods purchased for cash Rs. 5,000
2072 Falgun 9 Goods sold for cash Rs. 10,000
2072 Falgun 10 Deposited into bank Rs. 10,000

2072 Falgun 12 Withdrawn cash from bank Rs. 5,000 for office use
Required: Cash book with cash and bank column.
Ans: Cash Rs. 25,000, Bank Rs. 25,000
17. Prepare cash book with necessary columns from the given cash and
banking transactions:
January 1 Cash and bank balance Rs. 25,000 and Rs. 3,000 respectively

January 5 Goods of Rs. 13,000 purchased from Sanjay
January 8 Furniture of Rs. 10,000 sold to Anil
January 9 Cash Rs. 2,000 deposited into bank
January 14 Cash received from Anil Rs. 9,600 in full settlement
January 15 Cash drawn from bank Rs. 15,000 for office use

Office Practice and Accounting 9 175