From the following information, calculate Total Sales made during the period:

₹

Debtors as on 1st April, 2017 20,400

Cash received from debtors during the year (as per Cash Book) 60,800

Returns Inward 5,400

Bad Debts 2,400

Debtors as on 31st March, 2018 27,600

Cash Sales (as per Cash Book) 56,800

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Solution

Debtors Account

Dr.
Cr.

Particulars

Amount

(₹)

Particulars

Amount

(₹)

Balance b/d
20,400
Cash A/c
60,800

Sales A/c
75,800
Sales Return A/c
5,400

Bad-Debts A/c
2,400

Balance c/d
27,600

96,200

96,200

Total Sales = Cash Sales + Credit Sales

Total Sales = 56,800 + 75,800 = ₹ 1,32,600

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Similar questions

Q. Calculate Total Sales from the following information:

	₹
Bills Receivables as on 1st April, 2018	7,800
Debtors as on 1st April, 2018	30,800
Cash received on maturity of Bills Receivable during the year	20,900
Cash received from Debtors	70,000
Bad Debts written off	4,800
Returns Inward	8,700
Bills Receivable dishonoured	1,800
Bills Receivable on 31st March, 2019	6,000
Debtors as on 31st March, 2019	25,500
Cash Sales during the year	15,900

Q. Calculate Total Sales from the following information:

	₹
Bills Receivables as on 1st April, 2017	7,800
Debtors as on 1st April, 2017	30,800
Cash received on maturity of Bills Receivable during the year	20,900
Cash received from Debtors	70,000
Bad Debts written off	4,800
Returns Inward	8,700
Bills Receivable dishonoured	1,800
Bills Receivable on 31st March, 2018	6,000
Debtors as on 31st March, 2018	25,500
Cash Sales during the year	15,900

From the following information, calculate capital at the beginning.

$\begin{matrix} Items & Amt(Rs) Capital at the End of the Year & 4, 00, 000 Drawings Made During the Year & 60, 000 Fresh Capital Introduced During the Year & 1, 00, 000 Profit of the Current Year & 80, 000 \end{matrix}$

From the following information ascertain the opening balance of sundry debtors and closing balance of sundry creditors:

$\begin{matrix} Rs. Opening stock & 30, 000 Closing stock & 25, 000 Opening creditors & 50, 000 Closing debtors & 75, 000 Discount allowed by creditors & 1, 500 Discount allowed by customers & 2, 500 Cash paid to creditors & 1, 35, 000 Bills payable accepted during the period & 30, 000 Bills receivable received during the period & 75, 000 Cash received from customers & 2, 20, 000 Bills receivable dishonoured & 3, 500 Purchases & 2, 95, 000 \end{matrix}$

The rate of gross profit is 25% on selling price and out of the total sales Rs.85,000 was for cash sales.

Q. From the following information, calculate value of Opening Inventory:

Closing Inventory	=	₹ 68,000
Total Sales	=	₹ 4,80,000 (including Cash Sales ₹ 1,20,000)
Total Purchases	=	₹ 3,60,000 (including Credit Purchases ₹ 2,39,200)

Goods are sold at a profit of 25% on cost.

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	₹
Debtors as on 1st April, 2017	20,400
Cash received from debtors during the year (as per Cash Book)	60,800
Returns Inward	5,400
Bad Debts	2,400
Debtors as on 31st March, 2018	27,600
Cash Sales (as per Cash Book)	56,800

Debtors Account
Dr.			Cr.
Particulars	Amount (₹)	Particulars	Amount (₹)
Balance b/d	20,400	Cash A/c	60,800
Sales A/c	75,800	Sales Return A/c	5,400
		Bad-Debts A/c	2,400
		Balance c/d	27,600

	96,200		96,200

From the following information, calculate Total Sales made during the period: ₹ Debtors as on 1st April, 2017 20,400 Cash received from debtors during the year (as per Cash Book) 60,800 Returns Inward 5,400 Bad Debts 2,400 Debtors as on 31st March, 2018 27,600 Cash Sales (as per Cash Book) 56,800

Debtors Account Dr. Cr. Particulars Amount (₹) Particulars Amount (₹) Balance b/d 20,400 Cash A/c 60,800 Sales A/c 75,800 Sales Return A/c 5,400 Bad-Debts A/c 2,400 Balance c/d 27,600 96,200 96,200 Total Sales = Cash Sales + Credit Sales Total Sales = 56,800 + 75,800 = ₹ 1,32,600