Solution of Subsidiary book of class 11

Solution of the Subsidiary Book:- Solution of Purchase Book, Solution of Purchased Return Book, Solution of Sales Book, and Solution of Sales return Book of class 11

Solution of account class 11	Click here
Subsidiary Book (Meaning, advantages, disadvantages, format)	Click here

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Solution of Purchased Book solution

Meaning of Purchased Book 

Format of Purchased Book 

Problem 1

Consider the following transactions of M/S Joshi Electronics

April 5: Purchased on credit from M/s Dinesh Electronics

5 T/V sets @15000 each

10 Nokia mobile sets @8000 each

[Trade discount 10%]

April 6: Purchased on cash from M/s Ugratara Electronics

10 units Max multimedia keyboard @250 each.

April 9: Purchased on credit from M/s Mayas Trading

Electric Irons 5@ 7500 each

L.G. Refrigerators 5@ 7500 each

[Trade discount 5%]

Required: Prepare purchased book for the month of April in the book of M/s Joshi electronics.

Solution:

 

Problem 2

The following transactions are given:

June 5: Purchased from Birat Traders:

10 Dozen of Pepsodent toothpaste @ 15 each

10 Dozen of baby oil bottles @ 550 per dozen; less 15% trade discount.

June 10: Purchased from Hira Stores:

15 shaving lotion tubes @ 50 each

Required: Prepare purchase book and purchased account. 

Solution: 

Note: 15 % trade discount is only for baby oil bottles

Problem 3

Consider the following transactions:

July 2: Purchased on credit from Biswas Trading Concern:

50 Electric Irons @ 700 each

10 Transistors @ 250 each; trade discount @10%

     5:    Purchased for Cash from Birat Electronics Store

25 Lamps @ 1000 each

     10:  Purchased from Kisan Electronics Store

20 Tube Lights @200 each

15 Table Fans @ 800 each

[Trade discount @15%]

     20:  Purchased on credit from Mays Trading Concern:

1 personal computer for 24000

Required: (i) Purchased Book (ii) Purchased account 

Solution:

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Solution of Purchased Return Book

Meaning of Purchased Return Book 

Format of Purchased Return Book 

Problem 1

Following transactions are given

January 3: Return to Jaya - Durge Mobile, Gallery  

                 2 LAVA Mobiles of 6500

January 5: Return to Anuradha Mobile Gallery

                 2 Intex Mobile Sets @ 5000

January 8: Returned to Dinesh Electronics

       3 Samsung Mobile sets @ 10000 each

       4 Nokia Lumia sets @ 20000 each

Required: (i) Purchased Book         (ii) Purchased returned account 

Solution 

Problem 2

The following information are given to you from the book of Anand:

2004 Aug 3: Returned to Maya Trading Concern

                    4 defective irons @ 500 each

           Aug 4: Returned to Diyalo Electronics

                     4 tube lights @ 200 [Trade discount @15%]

Required: (a) Purchase Return Book (b) Purchase Return account 

Problem 3

The following information are provided to you:

2010/12/1 Returned book to Pustak Bhandar

            150 units accountancy @ 250 each

            200 units mathematics @ 225 each

2010/12/3 Returned books to Prakash of 20000 less 10% trade discount

2010/12/6 Returned to Pravat Stationery

            10 dozens pens @ 50 per dozen

            2 packets marker pen @ 500 per packet

Required: Purchase Return Book and Purchased Return Account

Solution 

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Solution of Sales Book 

Meaning of Sales Book 

Format of Sales Book 

Problem 1

Consider the following transactions of Mr. Anil who deal in furniture

June 5:  Sold on credit to Pravat and Sons:

 10 tables @ 300

 20 chairs @ 150

    10:  Sold to Bajracharya and Co:

5 galleries @ 1500

5 stools @ 100

     20:  Sold old typewriter for 600 to Mohan & Brother on credit

     25:  Sold to Ram Lal on credit

5 tables @ 500

1 revolving chair @ 600

Required: (i) Sales Book       (ii) Sales Account 

Problem 2

Transactions relating to credit sales are:

a.      Sold on credit to Yadav:

400 Chinese water pumps @500 each

b.     Sold to Karmacharya:

20 Mopeds @ 20000 each

c.      Sold to karki

4 kerosene Generators @ 40000 each

Required: (i) Sales Book      (ii) Sales Account 

Solution 

Problem 3

Following transactions relating to sales are given to you:

a.      Sold the following items to Hari Yadhav

10 table fans @1100 per unit

5 ceiling fans @600 per unit

(10% trade discount on total trade)

b.     Sold to Serchan Bros.

12 pressure cookers @ 800 each

8 rice cookers @ 1000 each

c.      Sold a 750 litters freezer for cash for 12000

Required: (i) Sales Book      (ii) Sales Account

Solution  

 

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Solution of Sales Return Book

Meaning of Sales Return Book

Format of Sales Return Book

Problem 1

Following transactions are related to sales return

December 4: Returned from Ansari Shopping Centre

            10 pcs of Shirts @ 325 each

            10 pcs of Blue Jeans @ 525 each

            Less: Trade discount @ 10%

December 8: Returned by Jamuna Cloths House

            20 pairs of Ladies Shocks @ 100 each

            10 pcs of Ladies Jeans @ 500 each, less discount @ 5%

Required: (i) Sales Returned Book (ii) Sales Returned Account 

Solution  

 

Problem 2

Following are the transactions relating to the return of goods

March 10: Returned books by Sansar Stationary

            20 pieces Economics @ 300 each

            15 pieces Book - Keeping @ 400 each

            (20% Trade discount on both)

March 20: Returned books by Chuwain Stationery

            20 pieces Marketing @ 250 each

            15 pieces Bookkeeping @ 320 each

Required: (i) Sales Return Book                 (ii) Sales Return Account 

Solution 

Problem 3