1.

Following transactions were recorded in the books of Darshan Traders:− 2017 March 1 Sold to Chandra Light House :− 50 Tubelights ₹ 60 each Less : 20% 20 Heaters ₹120 each Less : 25% 5 Purchased from Charat Ram Electric Co. :− 25 Table Fans ₹ 600 each 20 Ceiling Fans ₹800 each 10 Chaudhary & Sons purchased from us :− 80 Dozen Bulbs ₹ 90 per Dozen 12 Purchased from Ram Lal & Sons one Typewriter for ₹ 6,000 on credit, for office use. 16 Sri Ram & Sons sold to us :− 10 Electric Irons ₹ 180 each less : 10% 20 Chandra Light House returned :− 5 Tubelights sold on March 1. 22 Sold goods to Jai Bhagwan & Co. for cash ₹ 10,000. 25 Returned to Sri Ram & Sons 2 Electric Irons purchased on March 16. You are required to prepare (i) Purchase Book; (ii) Sales Book; (iii) Purchase Return Book, and (iv) Sales Return Book.

Answer» Following transactions were recorded in the books of Darshan Traders:−




































































2017


March 1 Sold to Chandra Light House :−
50 Tubelights ₹ 60 each Less : 20%
20 Heaters ₹120 each Less : 25%
5 Purchased from Charat Ram Electric Co. :−
25 Table Fans ₹ 600 each
20 Ceiling Fans ₹800 each
10 Chaudhary & Sons purchased from us :−
80 Dozen Bulbs ₹ 90 per Dozen
12 Purchased from Ram Lal & Sons one Typewriter for ₹ 6,000 on credit, for office use.
16 Sri Ram & Sons sold to us :−
10 Electric Irons ₹ 180 each less : 10%
20 Chandra Light House returned :−
5 Tubelights sold on March 1.
22 Sold goods to Jai Bhagwan & Co. for cash ₹ 10,000.
25 Returned to Sri Ram & Sons 2 Electric Irons purchased on March 16.



You are required to prepare (i) Purchase Book; (ii) Sales Book; (iii) Purchase Return Book, and (iv) Sales Return Book.


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