Page 75 - DEBK-XI(2020)

Special Purpose Books II—Other Books 11.3

SALES BOOK
Date Particulars Invoice No. L.F. Details (`) Amount (`)
2020
April 7 Dheeraj & Co.
List Price of Goods 20,000
Less: 20% Discount 4,000 16,000
April 12 Dhruv 15,000
April 30 Sales A/c ...Cr. 31,000

SALES RETURN BOOK
Date Particulars Credit Note L.F. Details (`) Amount (`)
2020
April 18 Dhruv 2,000
April 30 Sales Return A/c ...Dr. 2,000

PURCHASES RETURN BOOK
Date Particulars Debit Note L.F. Details (`) Amount (`)
2020
April 29 KG & Co. 3,000
April 30 Purchases Return A/c ...Cr. 3,000

Dr. CASH BOOK Cr.
Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank
` ` ` `
2020 2020
April 1 To Balance b/d 1,00,000 75,000 April 3 By Purchases A/c 45,000
April 20 To Dhruv 5,000 April 9 By Drawings A/c 5,000
April 26 To Cash A/c C 5,000 April 15 By Pradeep & Co. 17,800
April 28 To Dhruv 4,000 April 23 By KG & Co. 20,600
April 30 To Sales A/c 15,000 April 26 By Bank A/c C 5,000
April 30 To Cash A/c C 15,000 April 30 By Advertisement A/c 10,000
April 30 To Dheeraj & Co. 14,800 April 30 By Salaries A/c 10,000
April 30 By Bank A/c C 15,000
April 30 By Investments A/c 1,050
(In shares)
April 30 By Balance c/d 44,950 59,400
1,38,800 95,000 1,38,800 95,000
May 1 To Balance b/d 44,950 59,400