This page contains the CBSE accountancy class 11 chapter Recording of Transactions – II notes. You can find the questions/answers/solutions for the chapter 4 of CBSE class 11 accountancy in this page. So is the case if you are looking for CBSE class 11 Commerce related topic Recording of Transactions – II.
This page contains solutions to Simple cash book numerical questions for the chapter 4 Recording of Transactions – II. If you’re looking for solutions to other theoretical questions or other book related numerical questions solutions, you can find them at
●
●
●
●
●
Other Subsidiary Books – Numerical Problems
13. Enter the following transactions in the Purchase Journal (Book) of M/s Gupta Traders of July 2017:
01
Bought from Rahul Traders as per invoice no.20041
40 Registers @ ₹ 60 each
80 Gel Pens @ ₹ 15 each
50 note books @ ₹ 20 each
Trade discount 10%.
15
Bought from Global Stationers as per invoice no.1132
40 Ink Pads @ ₹ 8 each
50 Files @ ₹ 10 each
20 Color Books @ ₹ 20 each
Trade Discount 5%
23
Purchased from Lamba Furniture as per invoice no.3201
2 Chairs @ ₹ 600 per chair
1 Table
25
Bought from Mumbai Traders as per invoice no.1111
10 Paper Rim @ ₹ 100 per rim
400 drawing Sheets @ ₹ 3 each
20 Packets water colour @ ₹ 40 per packet
●
Note that as M/s Gupta traders are in the business of stationery, the furniture purchased will be for office use and hence will not be considered as goods. Due to this reason, it can not be entered into the purchases book. All the other transactions are tracked in the purchases book.
●
Also note that the purchases book will not have the details column. It is added here for the understanding of the user.
Books of M/s Gupta Traders
Purchases Book
Purchases Book
Date
Invoice
No.
No.
Name of the Supplier
(Account to be credited)
(Account to be credited)
L.F.
Details
₹
₹
Amount
₹
₹
2017
01 Jul
20041
Rahul Traders
40 Registers @ ₹ 60 each
2,400
80 Gel Pens @ ₹ 15 each
1,200
50 Note Books @ ₹ 20 each
1,000
4,600
Trade Discount 10%
(460)
4,140
15 Jul
1132
Global Stationers
40 Ink Pads @ ₹ 8 each
320
50 Files @ ₹ 10 each
500
20 Colour Books @ ₹ 20 each
400
1,220
Trade discount 5%
(61)
1,159
25 Jul
1111
Mumbai Traders
10 Paper rims @ ₹ 100 each
1,000
400 Drawing Sheets @ ₹ 3 each
1,200
20 Packets Water Colour @ ₹ 40 per pack
800
3,000
Purchases Account
8,299
14. Enter the following transactions in sales (journal) book of M/s.Bansal electronics:
2014
September
September
01
Sold to Amit Traders as per bill no.4321
20 Pocket Radio @ 70 per Radio
2, T.V. set, B&W.(6”) @ 800 Per T.V.
10
Sold to Arun Electronics as per bill no.4351
5 T.V. sets (20”) B&W @ ₹ 3,000 per T.V.
2 T.V. sets (21”) Colour @ ₹ 4,800 per T.V.
22
Sold to Handa Electronics as per bill no.4,399
10 Tape recorders @ ₹ 600 each
5 Walkman @ ₹ 300 each
28
Sold to Harish Trader as per bill no.4430
10 Mixer Juicer Grinder @ ₹ 800 each.
Books of M/s Bansal Electronics
Sales Book
Sales Book
Date
Bill No.
Name of the Customer
(Account to be debited)
(Account to be debited)
L.F.
Details
₹
₹
Amount
₹
₹
2014
Sep 01
4321
Amit Traders
20 Pocket Radio @ ₹ 70 Per Radio
1,400
2 T.V Set, B&W (6″) @ ₹ 800 Per T.V.
1,600
3,000
Sep 10
4351
Arun Electronics
5 T.V. sets (20″) B&W @ ₹ 3,000 per T.V.
15,000
2 T.V. sets (21″) Colour @ ₹ 4,800 per T.V
9,600
24,600
Sep 22
4399
Handa Electronics
10 Tape Recorders @ ₹ 600 each
6,000
5 Walkman @ ₹ 300 each
1,500
7,500
Sep 28
4430
Harish Traders
10 Mixer Juicer Grider @ ₹ 800 each
8,000
8,000
Sales Account
43,100
15. Prepare a purchases return (journal) book from the following transactions for Apr 2017:
2017
April
April
05
Returned goods to M/s Karthik Traders
1,200
10
Goods returned to Sahil Pvt. Ltd.
2,500
17
Goods returned to M/s Kohinoor Traders. for list price ₹ 2,000 less 10% trade discount.
28
Return outwards to M/s Handa Traders
550
Purchases Returns Book
Date
Debit Note
No.
No.
Name of the Supplier
(Account to be debited)
(Account to be debited)
L.F.
Details
₹
₹
Amount
₹
₹
2017
Apr 05
M/s Kartik Traders
1,200
Apr 10
Sahil Pvt. Ltd.
2,500
Apr 17
M/s Kohinoor Traders
List Price
2,000
10% Trade discount
(200)
1,800
Apr 28
M/s Handa Traders
550
Purchases Return Account
6,050
16. Prepare Return Inward Journal (Book) from the following transactions of M/s Bansal Electronics for July 2017:
2017
July
July
04
M/s Gupta Traders returned the goods
1,500
10
Goods returned from M/s Harish Traders
800
18
M/s Rahul Traders returned the goods not as per specifications
1,200
28
Goods returned from Sushil Traders
1,000
Sales Returns Book
Date
Credit Note
No.
No.
Name of the Customer
(Account to be credited)
(Account to be credited)
L.F.
Amount
₹
₹
2017
Jul 04
M/s Gupta Traders
1,200
Jul 10
M/s Harish Traders
800
Jul 18
M/s Rahul Traders
1,200
Jul 28
Sushil Traders
1,000
Sales Return Account
4,500
You might also want to refer the following pages.