Page 91 - DCOM101_FINANCIAL_ACCOUNTING_I

Unit 8: Subsidiary Books

Aug. 13 Returned goods to Raj 100 Notes

Aug. 17 Sold goods to Amit 800
Aug. 22 Purchased goods from Sumit 900
Aug. 27 Returned goods to Rohit 150
Solution:

Purchase Book
Date Particulars L.F. Inward Details `
Invoice
Number
2003 2,500
Aug. 1 Raj 1,500
Aug. 5 Rohit 900
Aug. 22 Sumit 4,900

Sales Book
Date Particulars L.F. Outward Details `
Invoice
Number
2003 1,500
Aug. 2 Ravi 1,200
Aug. 8 Rakesh 800
Aug. 17 Amit 3,500
Purchase Return Book

Date Name of Supplier L.F. Debit Note Details `
2003
Aug. 13 Raj 100
Aug. 27 Rohit 150
250
Sales Return Book

Date Particulars L.F. Credit Note Details `
2003
Aug. 11 Ravi 150
150

Ledger
Purchases A/c
Dr. Cr.
Date Particulars ` Date Particulars `
2003 2003
Aug. 31 To Sundries A/c 4,900

Sales A/c
Dr. Cr.
Date Particulars ` Date Particulars `
2003 2003
Aug. 31 By Sundries A/c 3,500

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