Question

Enter the following transactions in proper Subsidiary Books and post them into Ledger :−

2017
March 2	Purchased from Navrang Traders for ₹ 8,300
3	Sold goods to Rohan for ₹ 3,200
5	Bought of Ruchi Traders for ₹ 12,100
8	Rohan returns the goods for ₹ 600
10	Purchased goods from Jaipur Stores of the list price of ₹ 15,400 less 5% Trade Discount
12	Sold goods to Arun Traders for ₹ 18,000 less 15% Trade Discount
12	Bought of Amit Traders for ₹ 10,000
16	Purchased Machinery from Kirloskar Ltd. ₹ 20,000
18	Returned goods to Jaipur Stores for ₹ 800 less 5% Trade Discount.
19	Arun Traders returned goods for ₹ 3,000, less 15% Trade Discount
20	Sales to Kalpna & Co. for ₹ 14,700
22	Purchased goods from Navrang Traders ₹ 25,000
25	Returns outward to Navrang Traders for ₹ 1,200
26	Sales to Rupa Traders for ₹ 10,000 less 10% Trade Discount
29	Returns inward from Kalpana & Co. for ₹ 2,000

Answer 1

Purchases Book
Date	Particulars		L.F.	Details (Rs)	Amount (Rs)
2017
Mar. 02	Navrang Traders				8,300
Mar. 05	Ruchi Traders				12,100
Mar. 10	Jaipur Stores			15,400
	Less: 5% Trade Discount			770	14,630
Mar. 12	Amit Traders				10,000
Mar. 22	Navrang Traders				25,000
Mar. 31	Purchases A/c	Dr.			70,030

Sales Book
Date	Particulars		L.F.	Details (Rs)	Amount (Rs)
2017
Mar. 03	Rohan				3,200
Mar. 12	Arun Traders			18,000
	Less: 15% Trade Discount			2,700	15,300
Mar. 20	Kalpana & Co.				14,700
Mar. 26	Rupa Traders			10,000
	Less: 10% Trade Discount			1,000	9,000
Mar. 31	Sales A/c	Cr.			42,200

Purchases Return Book
Date	Particulars		Debit Note No.	L.F.	Details (Rs)	Amount (Rs)
2017
Mar. 18	Jaipur Stores				800
	Less: 5% Trade Discount				40	760
Mar. 25	Navrang Traders					1,200
Mar. 31	Purchases Return A/c	Cr.				1,960

Sales Return Book
Date	Particulars		Credit Note No.	L.F.	Details (Rs)	Amount (Rs)
2017
Mar. 08	Rohan					600
Mar. 19	Arun Traders				3,000
	Less: 15% Trade Discount				450	2,550
Mar. 29	Kalpana & Co.					2,000
Mar. 31	Sales Return A/c	Dr.				5,150

Purchases Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2017
Mar. 31		Sundries as per Purchases Book		70,030

Navrang Traders Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2017					2017
Mar. 25		Purchases Return A/c		1,200	Mar. 02	Purchases A/c		8,300
					Mar. 22	Purchases A/c		25,000

Ruchi Traders Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
					2017
					Mar. 05	Purchases A/c		12,100

Amit Traders Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
					2017
					Mar. 12	Purchases A/c		10,000

Jaipur Stores Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2017					2017
Mar. 18		Purchases Return A/c		760	Mar. 10	Purchases A/c		14,630

Sales Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
					2017
					Mar. 31	Sundries as per Sales Book		42,200

Rohan’s Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2017					2017
Mar. 03		Sales A/c		3,200	Mar. 08	Sales Return A/c		600

Arun Traders Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2017					2017
Mar. 12		Sales A/c		15,300	Mar. 19	Sales Return A/c		2,550

Kalpana & Co. Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2017					2017
Mar. 20		Sales A/c		14,700	Mar. 29	Sales Return A/c		2,000

Rupa Traders Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2017
Mar. 26		Sales A/c		9,000

Purchases Return Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
					2017
					Mar. 31	Sundries as per Purchases Return Book		1,960

Sales Return Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2017
Mar. 31		Sundries as per Sales Return Book		5,150