Page 43 - NOTES- CASH BOOK

136 Accountancy

Solution
Books of Veneet Stores
Sales (Journal) Book
Date Invoice Name of the Customer J.F. Amount
No. (Account to be debited) Rs.
2017
Dec.01 325 Rohit Stores 2,800
Dec.05 328 Mera Stores 3,515
Dec.10 329 Mega Stationers 2,820
Dec.19 335 Abha Traders 2,375
Dec.26 340 Bharti Stores 2,500
Dec. 31 14,010

Sales Return (Journal) Book
Date Credit Name of the Customer L.F. Amount
Note No. (Account to be credited) Rs.
2017
Dec. 15 201 Rohit Stores 170
Dec. 22 204 Mega Stationers 150
Dec. 30 206 Abha Traders 333
Dec. 31 653

(ii) Ledger Posting
Rohit Stores Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017 2017
Dec. 01 Sales 2800 Dec.15 Sales return 170

Mera Stores Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Dec. 05 Sales 3,515

Mega Stationers Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017 2017
Dec.10 Sales 2,820 Dec.22 Sales return 150

2018-19