Page 44 - NOTES- CASH BOOK

Recording of Transactions - II 137

Abha Traders Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Dec.19 Sales 2,375 Dec.30 Sales return 333

Bharti Stores Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Dec.26 Sales 2,500
Sales Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Dec. 31 Sundries as 14,010
per sales book

Sales Return Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017 Sundries as 653
Dec.31 per sales
return book

Illustration: 7
Prepare Purchases book and Purchases Return Book firm the following transactions:
2017
Aug. 05 Purchased from M/s Ramakant, Delhi (Invoice No. 6780) 20 Television @ Rs.
15,000 each, 05 DVD Players @ Rs. 10,000 each, trade discount @ 10%.
Aug. 07 02 Television returned to M/s Ramakant, Delhi (found defective) Debit Note
No. 211
Aug. 20 Bought from M/s Samay Electronics, Haryana (Invoice No. 1011) 10 Washing
Machines @ 5,000 each and 5 Television @ 25,000 each trade discount @ 5%
Rate of GST applicable on above purchase are:
CGST @ 9%
SGST @ 9%
IGST @ 18%

2018-19