Q1

Purchase book (Goods + Credit Transaction)

Date Invoice No. Name of Supplier Amt

2/1/2022 0 Brown & Co.

5 Gross Pencils X 100 per Gross 500.00
1 Gross Register X 2880 per Gross 2,880.00
3,380.00
Less :- TD 10% 338.00

2/2/2022 NO Entry
(Cash Purchase)

2/3/2022 No Entry
(Fixed Assets Purchase)

2/4/2022 The Paper Co.

5 Reams X 100 per Reams 500.00
10 Reams X 150 per Reams 1,500.00
2,000.00
Less :- TD @ 10% 200.00

2/5/2022 M/s Verma Bros.

1 Doz Gel Pen X 180 per Doz -

Total Purchase

Note 2/2/2022 Its Cash Transaction so it will be recorded in Cash Book

2/3/2022 Its Credit Transaction of Fixed Assets, it will be recorded in Journal Proper
 Purchase A/c
Amt Date Particulars Amt Date Particulars Amt

2/28/2022 To as per PB 5,022

2/28/2022 By Closing 5,022

3,042.00 Total 5,022 Total 5,022

Brown & Co
- Date Particulars Amt Date Particulars Amt

- 2/1/2022 By Purchase 3,042

2/28/2022 To Closing Bal 3,042

Total 3,042 Total 3,042

The Paper Co.

Date Particulars Amt Date Particulars Amt
1,800.00
2/4/2022 By Purchase 1,800
2/28/2022 To Closing Bal 1,800
180.00
Total 1,800 Total 1,800
5,022.00
M/s Verma Bro
ed in Cash Book Date Particulars Amt Date Particulars Amt
will be recorded in Journal Proper
2/5/2022 By Purchase 180
2/28/2022 To Closing Bal 180

Total 180 Total 180

 In the Books of ____________
Q1
Purchase book (Goods + Credit Transaction) for the period April 2022
Date Invoice No. Name of Supplier Amt

4/4/2022 Ajay Enterprises, Delhi

100 Doz RHC X 120 per Doz 12,000.00
200 Doz PLC X 300 per Doz 60,000.00
List Price 72,000.00
Less :- TD 10% 7,200.00
Invoice Price

4/15/2022 Balaji Traders, Delhi

50 Doz Max Shoe X 400 per Doz 20,000.00
100 Pairs Shoe X 140 per pair 14,000.00
List Price 34,000.00
Less :- TD 10% 3,400.00

4/28/2022 Tripti Industries

40 pairs of L. Shoes X 400 per pair 16,000.00
100 Doz RHC X 180 per Doz 18,000.00
List Price 34,000.00
Less :- TD 10% 3,400.00

Total Purchase
tion) for the period April 2022 Purchase A/c
Purchase Freight Date Particulars Amt Date Particulars

4/30/2022 To as per PB 126,000

4/30/2022 By Closing

Total 126,000 Total

64,800.00 150.00
Freight
Date Particulars Amt Date Particulars

4/30/2022 To as Per PB 450

4/30/2022 By Closing
30,600.00 200.00
Total 450 Total

Ajay Ent, Delhi

Date Particulars Amt Date Particulars

4/4/2022 By Purchase
30,600.00 100.00 4/30/2022 To Closing Bal 64,950 4/4/2022 By Freight

Total 64,950 Total

126,000.00 450.00 Balaji Traders, Delhi

Date Particulars Amt Date Particulars

4/15/2022 By Purchase
4/30/2022 To Closing Bal 30,800 4/15/2022 By Freight

Total 30,800 Total

Tripti Industries
Date Particulars Amt Date Particulars

4/28/2022 By Purchase
4/30/2022 To Closing Bal 30,700 4/28/2022 By Freight

Total 30,700 Total

 Amt

126,000

126,000

Amt

450

450

Amt

64,800
150

64,950

Amt

30,600
200

30,800

Amt

30,600
100

30,700
 In the Books of ____________
Q1
Sales book (Goods + Credit Transaction) for the period April 2022
Date Invoice No. Name of Customer Amt

Total Sales
) for the period April 2022 Sales A/c
Sale Date Particulars Amt Date Particulars

3/31/2022 By as per SB

Total - Total

M/s Gupta & Verma

Date Particulars Amt Date Particulars

1 To Sales XX
3/31/2022 By Closing Balance

Total - Total

M/s Gupta & Verma

Date Particulars Amt Date Particulars

1 To Sales XX
3/31/2022 By Closing Balance

Total - Total
-
 Amt

XX

Amt

Amt

-
 Purchase Return A/c
Date Particulars Amt Date Particulars Amt

11/30/2022 By as per PR Book 280

11/30/2022 To Closing Balance 280

Total 280 Total 280

Rajindra Prakash & Sons (Creditor)

Date Particulars Amt Date Particulars Amt

11/20/2022 To Pur Return 180

11/30/2022 By Closing Balance 180

Total 180 Total 180

Modern Electric Company

Date Particulars Amt Date Particulars Amt

11/30/2022 To Pur Return 100

11/30/2022 By Closing Balance 100

Total 100 Total 100

 In the Books of _________
Purchase Return book (Goods + Credit Transaction)
Date Debit Note No. Name of Supplier Amt

1/4/2022 101 Goyal Mills - 5 Saree X 1000

1/16/2022 102 Mittal Mills - 5 Saree X 2600

Total Purchase Return

1/9/2022 It is cash Purchase Return, it will be recorded in Cash Book

1/30/2022 It is Assets Return Transaction, it will be recorded in Journal Proper
Transaction)
Amt

5,000.00
13,000.00

18,000.00

orded in Cash Book

recorded in Journal Proper
 In the Books of ______________
Cash Book
Date Receipts Amount Date

1/1/2022 To Opening Balance 1,200.00 1/7/2022

1/5/2022 To Ram A/c 300.00

(Being Amount Received) 1/10/2022

1/8/2022 To Cash Sales A/c 300.00

(Being Goods sold for Cash) 1/31/2022

1/31/2022

Total 1,800.00

1/27/2022 Furniture Purchased on Credit will be recorded in Journal Proper

1/31/2022 Rent Outstanding will be recorded in Journal Proper
 Payments Amount

By Rent Paid A/c 30.00

(Being Rent Paid)

By Shyam A/c 700.00

(Being Amt Paid)

By Salaries A/c 100.00

(Being Salaries Paid)

By Closing Balance C/d 970.00

Total 1,800.00

n Journal Proper
 In the Books of ______________
Two Column Cash Book for the Month Ended 30-04-2022
Date Receipts Disc Alwd Cash Date

4/1/2022 To Ganesh's Capital A/c 2,000.00 4/1/2022

(Being Business Started with Cash)

4/4/2022 To Cash Sales A/c 950.00 4/2/2022

(Being Goods Sold for Cash)

4/6/2022 To Krishna & Co. 20.00 600.00 4/5/2022

(Being Amt Recd and Disc Allowed)

4/7/2022

4/8/2022

4/13/2022

4/13/2022

4/30/2022

Total 20.00 3,550.00

___________
Month Ended 30-04-2022
Payments Disc Recd Cash

By Furniture A/c 250.00

(Being Furniture Pur for Cash)

By Cash Purchase A/c 500.00

(Being Goods Pur for Cash)

By Ram Mohan A/c 10.00 560.00

(Being Amt paid and Disc Recd)

By Petty Expenses A/c 15.00

(Being Petty Exp Paid)

By Cash Purchase A/c 150.00

(Being Goods Pur for Cash)

By Wages A/c 1,000.00

(Being Wages paid to Labour)

By Ali & Sons A/c 8.00 400.00

(Being Amount Paid)

By Closing Balance C/d 675.00

Total 18.00 3,550.00

 Cash book with Bank Column ( Double/Triple Col Cash Book)
1 Bearer Cheque
A Bearer Cheque Received
Step 1 = Treat Bearer Cheque as Cash Received
if Withdraw Cash from Bank, Then no Entry
if Later Deposited in Bank, Then Pass Contra Entry as Cash Deposited in Bank
Bank A/c …..........Dr
To Cash A/c
B Bearer Cheque Paid
Treat as Bank Payment only (Record in Bank Column)

2 Contra Entry
Contra Entry refer to internal transfer of Funds Between Cash and Bank/Banks of Business

Note :- Transfer of Funds from/to Saving Account to Business Account is NOT Contra, this should be treated as Capit
Followings are Contra Entries
a Cash Deposited into Bank
b Cash Withdraw from Bank for Office use
c Bearer Cheque Deposited on Later Date into Bank (treated as cash when received)
Note :- Always Mark "C" against Contra Entry
ould be treated as Capital and Drawings