Question

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

Answer 1

In the Books of M/s Ketan
Purchases Book
Date	Particulars	L.F.	Details (Rs)	Amount (Rs)
March 2011
3	Meghdoot Traders			37,350
13	Jayesh			27,000
22	Micky Traders		19,450
	Less: Trade Discount		(150)	19,300
29	Garima Stores			8,000
31	Purchases A/c Dr.			91,650

Sales Book
Date	Particulars	L.F.	Details (Rs)	Amount (Rs)
March 2011
1	Sudha Stores		29,000
	Less: Trade Discount @ 10%		(2,900)	26,100
17	Nandini		33,400
	Less: Trade Discount @ 10%		(3,340)	30,060
29	Anita			10,000
	Sales A/c Cr.			66,160

Purchases Return Book
Date	Particulars	Debit Note No	L.F.	Details (Rs)	Amount (Rs)
March 2011
20	Jayesh				2,850
31	Micky Traders				3,200
31	Purchases Returns A/c Cr.				6,050

Sales Return Book
Date	Particulars	Credit Note No.	L.F.	Details (Rs)	Amount (Rs)
March 2011
6	Sudha Traders				3,220
23	Nandini			1,900
	Less: Trade Discount @ 10%			(190)	1,710
31	Sales Returns A/c Dr.				4,930