Question

Prepare proper Subsidiary Books and post them to the ledger from the following transactions for the month of February 2018.

2018 February		Amt (₹)
01	Goods sold to Virat	5,000
04	Purchased goods from Khushboo Traders	2,480
06	Sold goods to Shankar Traders	2,100
07	Virat returned goods	600
08	Returns goods to Khusboo Traders	280
10	Sold goods to Mahesh	3,300
14	Purchased from Kunti Traders	5,200
15	Furniture purchased from Arun	3,200
17	Bought goods from Kunti Traders	4,060
20	Return goods to Kunti Traders	200
22	Return goods from Mahesh	250
24	Purchased goods from Kirti less 10% T.D.	5,700
25	Sold goods to Shri Surya goods less 5% T.D.	6,600
26	Sold goods to Prakash Brothers	4,000
28	Return goods to Kirti less 10% T.D.	1,000
28	Prakash Brothers returned goods	500

Answer 1

In the books of ____________

Purchase Book
Date	Name of Suppliers	Inward Invoice No.	L.F.	Amount (₹)
2018
Feb. 4	Khushboo Traders			2,480
14	Kunti Traders			5,200
17	Kunti Traders			4,060
24	Kirti			5,130
	Total			16,870

 

Sales Book
Date	Name of Customers	Outward Invoice No.	L.F.	Amount (₹)
2018
Feb. 1	Virat			5,000
6	Shankar Traders			2,100
10	Mahesh			3,300
25	Shri Surya			6,270
26	Prakash Brothers			4,000
	Total			20,670

 

Purchase Return Book
Date	Name of Suppliers	Debit Note No.	L.F.	Amount (₹)
2018
Feb. 8	Khushboo Traders			280
20	Kunti Traders			200
28	Kirti			900
	Total			1,380

 

Sales Return Book
Date	Name of Customers	Credit Note No.	L.F.	Amount (₹)
2018
Feb. 7	Virat			600
22	Mahesh			250
28	Prakash Brothers			500
	Total			1,350

In the books of ____________

Dr.	Purchases Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 28	To Sundries as per Purchase Book		16,870	Feb. 28	By Balance c/d		20,070
			16,870				16,870
Mar.1	To Balance b/d		16,870

 

Dr.	Sales Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 28	To Balance c/d		20,670	Feb. 28	By Sundries as per Sales Book		20,670
			20,670				20,670
				Mar. 1	By Balance b/d		20,670

 

Dr.	Purchase Return Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 28	To Balance c/d		1,380	Feb. 28	By Sundries as per Purchase Return Book		1,380
			1,380				1,380
				Mar. 1	By Balance b/d		1,380

 

Dr.	Sales Return Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 28	To Sundries as per Sales Return Book		1,350	Feb. 28	By Balance c/d		1,350
			1,350				1,350
Mar. 1	To Balance b/d		1,350

 

Dr.	Khushboo Traders Account						Cr.
Date	Particulars	J. F.	Amt (₹)	Date	Particulars	J. F.	Amt (₹)
2018				2018
Feb.8	To Purchase Return A/c		280	Feb. 4	By Purchase A/c		2,480
28	To Balance c/d		2,200
			2,480				2,480
				Mar. 1	By Balance b/d		2,200

 

Dr.	Kunti Traders Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 20	To Purchase Return A/c		200	Feb. 14	By Purchase A/c		5,200
28	To Balance c/d		9,060	17	By Purchase A/c		4,060
			9,260				9,260
				Mar. 1	By Balance b/d		9,060

 

Dr.	Kirti Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 28	To Purchase Return A/c		900	Feb. 24	By Purchase A/c		5,130
28	To Balance c/d		4,230
			5,130				5,130
				Mar. 1	By Balance b/d		4,230

 

Dr.	Virat Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 1	To Sales A/c		5,000	Feb. 7	By Sales Return A/c		600
				28	By Balance c/d		4,400
			5,000				5,000
Mar. 1	To Balance b/d		4,400

 

Dr.	Shankar Traders Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 6	To Sales A/c		2,100	Feb. 28	By Balance c/d		2,100
			2,100				2,100
Mar. 1	To Balance b/d		2,100

 

Dr.	Mahesh Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 10	To Sales A/c		3,300	Feb. 22	By Sales Return A/c		250
				28	By Balance c/d		3,050
			3,300				3,300
Mar. 1	To Balance b/d		3,050

 

Dr.	Shri Surya Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 25	To Sales A/c		6,270	Feb.28	By Balance c/d		6,270
			6,270				6,270
Mar. 1	To Balance b/d		6,270

 

Dr.	Prakash Brothers Account						Cr.
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2018				2018
Feb. 26	To Sales A/c		4,000	Feb. 28	By Sales Return A/c		500
					By Balance c/d		3,500
			4,000				4,000
Mar. 1	To Balance b/d		3,500