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Question

Enter the following transactions in sales (journal) book of M/s. Bansal electronics:
2014
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.

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Solution

Books of M/s. Bansal Electronics
Sales Book

Date

Name of the Customer

(Accounts to be debited)

Invoice No.

L.F.

Details

()

Amount

()

Sept.01

Amit Traders

4321

20 Pocket Radio @ 70 Per Radio

1,400

2 T.V. Set, B&W (6") @ 800 per T.V.

1,600

3,000

Sept.10

Arun Electronics

4351

5 T.V. sets (20") B&W @ 3,000 per T.V.

15,000

2 T.V. sets (21") Colour @ 4,800 per T.V.

9,600

24,600

Sept.22

Handa Electronics

4399

10 Tape Recorders @ 600 each

6,000

5 Walkman @ 300 each

1,500

7,500

Sept.28

Harish Traders

4430

10 Mixer Juicer Grinder @ 800 each

8,000

8,000

Sales Account

43,100


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