Page 42 - NOTES- CASH BOOK

Recording of Transactions - II 135

Purchases Return Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Sept. 30 Sundries as 4,670
per purchases
return book

Illustration 6
Enter the following transactions in the Sales and Sales Return book of M/s Vineet Stores:

Date Details
2017 Sold goods on credit to M/s Rohit Stores as per invoice no.325 :
Dec.01. 30 Kids Books @ Rs. 60 each.
20 Animal Books @ Rs. 50 each
Dec. 05 Sold goods on credit to M/s Mera Stores as per invoice no.328 :
100 Greeting Cards @ Rs.12 each.
50 Musical Cards @ Rs. 50 each
Less 5% trade discount.
Dec. 10 Sold Goods on credit to M/s Mega Stationers as per invoice no.329 :
50 Writing Pads @ Rs. 20 each.
50 Colour Books @ Rs. 30 each
20 Ink Pads @ 16 each
Dec. 15 Goods Returned from M/s Rohit Stores as per credit note no.201:
2 Kids Books @ Rs. 60 each
1 Animal Book @ Rs. 50 each
Dec. 19 Sold goods on credit to M/s Abha Traders as per invoice no.355 :
100 Cards Books @ Rs. 10 each.
50 Note Books @ Rs. 35 each
Less 5% trade discount.
Dec. 22 Goods returned from M/s Mega Stationers as per credit note no.204:
2 Colour Books @ Rs. 30 each
Dec. 26 Sold goods on credit to M/s Bharti Stores as per invoice no.325 :
100 Greeting Cards @ Rs. 20 each.
100 Fancy Envelopes @ Rs. 5 each
Dec. 30 Goods returned from M/s Abha Traders as per credit note no.207 :
20 Cards Books @ Rs. 10 each
5 Note Book@ Rs. 35 each
Less 5% trade discount

2018-19