Page 40 - NOTES- CASH BOOK

Recording of Transactions - II 133

10 Fancy Trousers @ Rs.500 per trouser
20 Fancy Hat @ Rs. 100 per hat
Less 5% trade discount
Sept. 10 Goods returned to M/s Ratana Traders, as per debit note No.102 :
3 shirts @ Rs.300 per shirt
1 Pant @ Rs.700 per pant
Less 10% trade discount
Sept. 15 Purchase of following goods on credit from M/s Zolta Fashions,
as per Invoice No.6781 :
10 Jackets @ Rs.1000 per jacket
5 Plain shirts Rs.200 per shirts
Less 15% trade discount.
Sept. 20 Purchase of following goods on credit from M/s Bride Palace,
as per Invoice No.1076 :
10 Fancy Lengha @ Rs.2,000 per lengha
Less 5% trade discount.
Sept. 24 Goods returned to M/s Bombay Fashion House as per debit note No.103 :
2 Fancy Trousers @ Rs.500 per trouser
4 Fancy Hat @ Rs.100 per hat
Less 5% trade discount.
Sept. 28 Goods returned to M/s Bride Palace as per debit note No.105 :
1 Fancy Lengha @ Rs.2,000 per lengha
Less 5% trade discount.

Solution
Books of Hi-life Fashions
Purchases (Journal) Book

Date Invoice Name of the Supplier L.F. Amount
No. (Account to be credited) Rs.
2017
Sept.01 714 Ratana Traders 19,350
Sept.08 327 Bombay Fashion House 6,650
Sept.15 6781 Zolta Fashions 9,350
Sept.20 1076 Bride Palace 19,000
Sept.30 54,350

Purchases Return (Journal) Book
Date Invoice Name of the Supplier L.F. Amount
No. (Account to be debited) Rs.
2017
Sept. 10 102 Ratana Traders 1,440
Sept. 24 103 Bombay Fashion House 1,330
Sept. 28 106 Bride Palace 1,900
Sept. 30 4,670

2018-19