Question

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

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

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

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

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

Answer 1

$\text{Sales (journal) book of M/s. Bansal electronics}\begin{array}{cccccc}\text{Date}& \text{Bill No.}& \text{Name of the Customer}& \text{L.F.}& \text{Debit}& \text{Credit}\\ & & \text{(Accounts to be debited)}& & (Rs.)& (Rs.)\\ \text{Sept.01}& 4321& \text{Amit Traders}& & & \\ & & \text{20 Pocket Radio @Rs 70 per Radio}& & 1,400& \\ & & \underset{–}{\text{2 T.V. Set, B\&W (6") @ Rs 800 per T.V.}}& & \underset{–}{1,600}& 3,000\\ \text{Sept.10}& 4351& \text{Arun Electronics}& & & \\ & & \text{5 T.V. sets (20") B\&W @ Rs 3,000 per T.V.}& & 15,000& \\ & & \underset{–}{\text{2 T.V. sets (21")Colour @ Rs 4,800 per T.V.}}& & \underset{–}{9,600}& 24,600\\ \text{Sept.22}& 4399& \text{Handa Electronics}& & & \\ & & \text{10 Tape Recorders @ Rs 600 each}& & 6,000& \\ & & \underset{–}{\text{5 Walkman @ Rs 300 each}}& & \underset{–}{1,500}& 7,500\\ \text{Sept.28}& 4430& \text{Harish Traders}& & & \\ & & \text{10 Mixer Juicer Grinder @ Rs 800 each}& & 8,000& 8,000\\ \text{Sept. 30}& & \text{Sales Account Cr.}& & & \underset{–}{\underset{–}{43,100}}\end{array}$