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Q14 :
               Enter the following transactions in sales (journal) book of M/s. Bansal electronics:
               September


               01       Sold to Amit Traders as per bill no.4321
                        20 Pocket Radio @ 70 per Radio
                        2, T.V. set, B&W.(6.) @ 800 Per T.V.

                        10. Sold to Arun Electronics as per bill no.4351
                        5 T.V. sets (20.) B&W @ Rs 3,000 per T.V.
                        2 T.V. sets (21.) Colour @ Rs 4,800 per T.V.

               22       Sold to Handa Electronics as per bill no.4,399
                        10 Tape recorders @ Rs 600 each
                        5 Walkman @ Rs 300 each

               28       Sold to Harish Trader as per bill no.4430
                        10 Mixer Juicer Grinder @ Rs 800 each.





               Q15 :
               Prepare a purchases return (journal) book from the following transactions for January
               2006.

                                                                                                Rs
               05    Returned goods to M/s Kartik Traders                                     1,200

               10    Goods returned to Sahil Pvt. Ltd.                                        2,500
               17    Goods returned to M/s Kohinoor Traders for list price Rs 2,000 less 10%
                     trade discount.
               28    Return outwards to M/s Handa Traders                                       550



               Q16 :
               Prepare Return Inward Journal (Book) from the following transactions of M/s Bansal
               Electronics for November 2005:

                                                                                                Rs
               04      M/s Gupta Traders returned the goods                                   1,500
               10      Goods returned from M/s Harish Traders                                   800
               18      M/s Rahul Traders returned the goods not as per specifications         1,200

               28      Goods returned from Sushil Traders                                     1,000
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