Question

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.

Answer 1

Books of M/s. Bansal Electronics
Sales Book
Date	Bill No.	Name of the Customer (Accounts to be debited)	L.F.	Details Rs	Amount Rs
Sept.01	4321	Amit Traders
		20 Pocket Radio @ Rs 70 Per Radio		1,400
		2 T.V. Set, B&W (6") @ Rs 800 per T.V.		1,600	3,000
Sept.10	4351	Arun Electronics
		5 T.V. sets (20") B&W @ Rs 3,000 per T.V.		15,000
		2 T.V. sets (21") Colour @ Rs 4,800 per T.V.		9,600	24,600
Sept.22	4399	Handa Electronics
		10 Tape Recorders @ Rs 600 each		6,000
		5 Walkman @ Rs 300 each		1,500	7,500
Sept.28	4430	Harish Traders
		10 Mixer Juicer Grinder @ Rs 800 each		8,000	8,000
		Sales Account			43,100