Question

From the following Subsidiary Books prepare necessary ledger accounts and balance them.

Sales Book
Date	Particulars	Outward Invoice No.	L.F.	Amount Rs
2011 Apr.1	Amit			6,000
5	Pravin			8,000
20	Santosh			4,000
30	Mehta and Co.			12,000
	Total			30,000

Sales Return Book
Date	Particulars	Credit Note No.	L.F.	Amount Rs
2011Apr. 1	Pravin			2,000
2	Santosh			1,000
	Total			3,000

Answer 1

Sales Account
Dr.	Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
Apr 2011				Apr 2011
30	Balance c/d		30,000	30	Sundries of Sales Book		30,000
			30,000				30,000

Sales Return Account
Dr.	Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
Apr 2011				Apr 2011
30	Sundries of Sales Return Book		3,000	30	Balance c/d		3,000
			3,000				3,000

Amit’s Account
Dr.	Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
Apr 2011				Apr 2011
1	Sales A/c		6,000	30	Balance c/d		6,000
			6,000				6,000

Pravin’s Account
Dr.	Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
Apr 2011				Apr 2011
5	Sales A/c		8,000	1	Sales Returns A/c		2,000
				30	Balance c/d		6,000
			8,000				8,000

Santosh’s Account
Dr.	Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
Apr 2011				Apr 2011
20	Sales A/c		4,000	2	Sales Returns A/c		1,000
				30	Balance c/d		3,000
			4,000				4,000

Mehta and Co. Account
Dr.	Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
Apr 2011				Apr 2011
30	Sales A/c		12,000	30	Balance c/d		12,000
			12,000				12,000