Enter the following transactions in the Purchase Journal (Book) of M/s Gupta Traders of July 2017:

01

Bought from Rahul Traders as per invoice no. 20041

40 Registers @ Rs 60 each

80 Gel Pens @ Rs 15 each

50 note books @ Rs 20 each

Trade discount 10%.

15

Bought from Global Stationers as per invoice no. 1132

40 Ink Pads @ Rs 8 each

50 Files @ Rs 10 each

20 Color Books @ Rs 20 each

Trade Discount 5%

23

Purchased from Lamba Furniture as per invoice no. 3201

2 Chairs @ 600 per chair

1 Table @ 1,000 per table

25

Bought from Mumbai Traders as per invoice no. 1111

10 Paper Rim @ Rs 100 per rim

400 drawing Sheets @ Rs 3 each

20 Packet waters colour @ Rs 40 per packet

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Solution

Books of M/s. Gupta Traders

Purchases Book

Date

Name of Supplier

(Accounts to be credited)

Invoice

No.

L.F.

Details

(₹)

Amount

(₹)

2017

July 01

Rahul Traders

20041

40 Registers @ ₹60 each

2,400

80 Gel Pens @ ₹15 each

1,200

50 Note Books @ ₹20 each

1,000

4,600

Less: Trade Discount 10%

(460)

4,140

July 15

Global Stationeries

1132

40 Ink Pads @ ₹ 8 each

320

50 Files @ ₹10 each

500

20 Colour Books @ ₹20 each

400

1,220

Less: Trade discount 5%

(61)

1,159

July 25

Mumbai Traders

1111

10 Paper Rim @ ₹100 each

1,000

400 Drawing Sheet @ ₹ 3 each

1,200

20 Packet Water Colour @ ₹40 per pack

800

3,000

Purchases Account

8299

Note: Furniture purchased from Lamba Traders will not be recorded in the Purchases Book as furniture is not to be considered as goods for the M/s Gupta Trader. This is because as per the transactions M/s. Gupta traders deals in stationery and not in furniture.

Note: Slight change in the Performa of subsidiary book is done. Here ‘Details’ column has been added in Purchase Book.

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Similar questions

Record the following transactions in Purchase Book, Sales Book, Purchase Returns Book and Sales Returns Book of Tushar General Stores for the month of May 2011.

2011 May
1	Jaya invoiced goods of Rs 15,000 at 9% trade discount as per their Invoice number 231.
3	Purchased computer from IBM Computers worth Rs 55,000 as per their Invoice number 863.
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7	Sold goods to Sneha for Rs 14,500 at 10% trade discount as per Invoice number 342.
12	Priya returned goods worth Rs 3,500 for which we issued Credit Note Not 78. (Gross).
15	Goods worth Rs 3,500 returned to Jaya and issued Debit Note No. 94.
17	Sold a part of old machinery to Vipin on credit for Rs 29,800.
20	Sold goods to Anita for Rs 26,650 as per Invoice number 343 and purchased goods from her for Rs 12,250 as per their Invoice number 545.
22	Kailas Traders purchased goods from us Rs 16,000 at 6% trade discount as per the Invoice number 344.
24	Satya supplied goods to us of Rs 2,450 Invoice number 630.
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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.

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

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.

Enter the following transactions of M/s Ketan in Purchase Book, Sales Book, Purchase Returns Book and Sales Returns Book.

2011 March
1	Sold goods to Sudha Stores Rs 29,000 at 10% trade discount.
3	Purchased goods from Meghdoot Traders Rs 37,350 and paid carriage Rs 150.
6	Sudha Stores returned goods of Rs 3,220 (Net).
10	Cash purchases Rs 18,600 and Cash Sales Rs 61,000.
13	Jayesh invoiced goods to us as per our order placed on 28th Feb. 2011 Rs 27,000.
17	Sold goods worth Rs 33,400 to Nandini at 10% trade discount.
20	Returned goods to Jayesh Rs 2,850 as they were defective.
22	Credit purchases from Micky Traders Rs 19,450 and they allowed a trade discount of Rs 150.
23	Nandini returned goods of Rs 1,900 (Gross) as they were damaged.
26	Purchased office furniture on credit from Suhani Furniture Mart Rs 55,000.
29	Purchased goods from Garima Stores for Rs 8,000 and sold the same to Anita at 25% profit on cost.
31	Sent a debit note to Micky Traders for Rs 3,200

Q. 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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01	Bought from Rahul Traders as per invoice no. 20041
	40 Registers @ Rs 60 each
	80 Gel Pens @ Rs 15 each
	50 note books @ Rs 20 each
	Trade discount 10%.
15	Bought from Global Stationers as per invoice no. 1132
	40 Ink Pads @ Rs 8 each
	50 Files @ Rs 10 each
	20 Color Books @ Rs 20 each
	Trade Discount 5%
23	Purchased from Lamba Furniture as per invoice no. 3201
	2 Chairs @ 600 per chair
	1 Table @ 1,000 per table
25	Bought from Mumbai Traders as per invoice no. 1111
	10 Paper Rim @ Rs 100 per rim
	400 drawing Sheets @ Rs 3 each
	20 Packet waters colour @ Rs 40 per packet

Books of M/s. Gupta Traders
Purchases Book
Date	Name of Supplier (Accounts to be credited)	Invoice No.	L.F.	Details (₹)	Amount (₹)
2017
July 01	Rahul Traders	20041
	40 Registers @ ₹60 each			2,400
	80 Gel Pens @ ₹15 each			1,200
	50 Note Books @ ₹20 each			1,000
				4,600
	Less: Trade Discount 10%			(460)	4,140

July 15	Global Stationeries	1132
	40 Ink Pads @ ₹ 8 each			320
	50 Files @ ₹10 each			500
	20 Colour Books @ ₹20 each			400
				1,220
	Less: Trade discount 5%			(61)	1,159

July 25	Mumbai Traders	1111
	10 Paper Rim @ ₹100 each			1,000
	400 Drawing Sheet @ ₹ 3 each			1,200
	20 Packet Water Colour @ ₹40 per pack			800	3,000

	Purchases Account				8299