Question

Following transactions are of M/s. Vinod Kumar & Sons for the month of April, 2014. Prepare their Purchases Book:

April 5 Purchase on credit from M/s. Birla Mills:

100 pieces long cloth @ Rs.80

50 pieces shirting @ Rs.100

April 8 Purchased for cash from M/s. Ambika Mills:

50 pieces muslin @ Rs.120

April 15 Purchased on credit from M/s. Arvind Mills:

20 pieces coating @ Rs.1,000

10 pieces shirting @ Rs.90

April 20 Purchase on credit from M/s. Bharat Typewriters Ltd:

5 typewriters @ Rs.1,400 each

Answer 1

$\begin{array}{cccc}\text{April 3}& \text{M/s. Birla Mills:}& & \\ & \text{100 pieces long cloth @ Rs. 80}& \text{8,000}& \\ & \text{50 pieces shirting @ Rs. 100}& \underset{–}{\text{5,000}}& \text{13,000}\\ \text{April 15}& \text{M/s. Arvind Mills:}& & \\ & \text{20 pieces coating @ Rs. 1,000}& \text{20,000}& \\ & \text{10 pieces shirting @ Rs. 90}& \underset{–}{\text{900}}& \text{20,900}\\ & \text{Purchase A/c Dr.}& & \text{33,900}\end{array}$