Question

From the following details find out the total sales.

Particulars	Rs.
Opening Debtors	$10,200$
Cash received from debtors	$30,400$
Returns Inwards	$2,700$
Bad debts	$1,200$
Debtors at end	$13,800$
Cash Sales	$28,400$

• A. Rs. $66,300$
• B. Rs. $66,000$
• C. Rs. $65,000$
• D. Rs. $66,500$

Answer 1

Answer: (A)

Rs. $66,300$

Sales can be calculated by preparing the Debtor Account:

Sundry Debtors Account

Particulars	Amount	Particulars	Amount
To Opening Balance B/f	10200	By Cash	30400
To Credit sales	37900	By Returns Inwards	2700
		By Bad Debts	1200
		By Closing Balance c/f	13800
Total	48100	Total	48100
Cash Sales (A)	28400
Credit Sales (B)	37900	Total Sales (A+B)	66300