Question

Enter the following transaction in sales (journal) books of M/s Bansal electronics for the month of september.

1- Sold to Amit Traders as per bill no 4321
20 Pocket Radio @ 70 per Radio
2 TV set B & W (6")@ 800 per TV
10- Sold to Arun Electronics as per bill no 4351
5 TV sets (20")B & W @ Rs. 3,000 per TV
2 TV sets (21") Colour @ 4,800 per TV

22- Sold to Handa Electronics as per bill no 4399
10 Tape recorders @ 600 each
5 Walkman @ Rs. 300 each

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

Answer 1

$\text{Sales Journal Book}\begin{array}{ccccc}\text{Date}& \text{Invoice No}& \text{Name of Customer}& \text{LF}& \text{Amount}\\ & & \text{(Account to be Debited)}& & \\ \text{Sep 1}& 4321& \text{Amit Traders}& & 3,000\\ \text{Sep 10}& 4351& \text{Arun Electronics}& & 24,600\\ \text{Sep 22}& 4399& \text{Handa Electronics}& & 7,500\\ \text{Sep 28}& 4430& \text{Harish Traders}& & 8,000\\ & & & & \overline{\underset{–}{43,100}}\end{array}$

(i) Computation of Sales Figure of Amit Traders
$\begin{array}{cc}20\text{Pocket Radio @ 70 per Radio}& 1,400\\ 2\text{TV Sets @ 800 per TV}& 1,600\\ & \overline{3,000}\end{array}$

(ii) Computation of Sales Figure of Arun Electronics
$\begin{array}{cc}5\text{TV @ 3,000 per TV}& 15,000\\ 2\text{TV @ 4,800 per TV}& 9,600\\ & \overline{24,600}\end{array}$

(iii) Computation of Sales Figure of Handa Electronics
$\begin{array}{cc}10\text{Tape Recorder @ 600}& 6,000\\ 5\text{Walkman @ 300}& 1,500\\ & \overline{7,500}\end{array}$

(iv) Computation of Sales Figure of Harish Traders
10 Mixer Juicer @ 800 each = 8,000