Page 50 - NOTES- CASH BOOK

Recording of Transactions - II 143

Apr. 18 Sales to M/s Daman on account vide invoice no. 902:
(i) 10 Electric kettles (General) @ Rs. 130.
Apr. 19 Purchased from M/s Kochhar Co. on credit vide invoice no.205:
(i) 25 Electric Mixers @ Rs. 600.
(ii) 40 Electric irons (Special) @ Rs. 540. trade discount 20%.
Apr. 20 Sales to M/s Ramneek on account vide bill no.925: 4 Electric Mixers
@ Rs. 600.
Apr. 21 Received cheque of Rs.3,700 from M/s Ramneek for full and final settlement
of claim. The cheque deposited in bank after two days.
Apr. 21 Purchased from M/s Burari Ltd. on credit vide invoice no.157:
(i) 10 Electric kettles @ Rs. 125
(ii) 20 Electric lamps @ Rs. 80 trade discount @ 20%.
Apr. 23 Sales to M/s Nutan on account vide invoice no.958:
(i) 2 Electric Mixers @ Rs. 600.
Apr. 23 Cash sales of Electric wires and plugs Rs. 14,500, cash discount allowed
Rs. 200.
Apr. 24 Cash purchases from M/s Hitesh:
(i) 5 Electric fans @ Rs. 740.
Apr. 25 Paid electricity bill Rs. 1,320.
Apr. 25 Made full and final payment to M/s Burari Ltd. by cheque discount allowed
by them Rs. 320.
Apr. 26 Purchased stationery on account from M/s Mohit Mart Rs. 3,200.
Apr. 27 Sales to M/s Daman on account vide Invoice No. 981:
(i) 15 Table lamps @ Rs. 100
(ii) 10 Immersion heaters 1000 watt @ Rs. 80.
Apr. 28 Deposited in bank Rs. 5,000.
Apr. 30 Withdrew Rs. 8,000 for personal use.
Apr. 30 Paid telephone bill Rs. 2700 by cheque.
Apr. 30 Paid insurance Rs. 1,600 by cheque.
Apr. 30 Paid to M/s Handa Co. Rs.2,450 by cheque; and Rs. 28,000 to M/s Kochhar
and co. by cheque who allowed Rs. 1,280 as discount.

Purchases (Journal) Book

Date Invoice Name of the Supplier L.F. Amount
No. (Account to be credited) Rs.
2017
Apr. 04 544 Handa Co. 2,450
Apr. 06 125 Burari Ltd. 6,400
Apr. 19 205 Kochhar Co. 29,280
Apr. 21 157 Burari Ltd. 2,280
Apr. 30 40,410

2018-19