Prepare necessary Ledger Accounts from the following Subsidiary Books.

Purchase Book 

Date	Particulars	Inward Invoice No.	L.F	Amt
2019 Oct. 2	Amol			7,500
7	Aishwarya			2,400
11	Vivek			3,900
17	Sheth			6,500
27	Shabari			1,000
	Total			21,300

Purchase Return Book

Date	Particulars	Debit Note No.	L.F	Amt
2019 Oct. 10	Aishwarya			480
20	Sheth			650
28	Shabari			200
	Total			1,330

 Solution:  

Purchase Account 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2019 Oct.   2	To Amol A/c		7,500
7	To Aishwarya		2,400
11	To Vivek		3,900
17	To Shath		6,500
27	To Shabari		1,000	31	By Balance c/d		21,300
			21,300				21,300
Nov. 1	To Balance b/d		21,300

 

 

Purchase Return Account 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
				2019 Oct. 10	By Aishwarya		480
				20	By Sheth		650
31	To Balance b/d		1,330	28	ByShabari		200
			1,330				1,330
				Nov.1	By Balance c/d		1,330

 

Aishwarya Account 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2019  Oct.  10	To Purchase Return A/c		480	2019 Oct.  7	By Purchase A/c		2,400
31	To Balance b/d		1,920
			2,400				2,400
				Nov.1	By Balance c/d		1,920

Sheth Account 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2019  Oct.  20	To Purchase Return A/c		650	2019  Oct. 17	By Purchase A/c		6,500
31	To Balance b/d		5,850
			6,500				6,500
				Nov. 1	By Balance c/d		5,850

 

Shabari Account 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2019Oct. 28	To Purchase Return A/c		200	2019 Oct. 27	By Purchase A/c		1,000
31	To Balance b/d		800
			1,000				1,000
				Nov. 1	By Balance c/d		800

 
 

Vivek Account 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
31	To Balance b/d		7,500	2019 Oct. 2	By Purchase A/c		7,500
			7,500				7,500
				Nov.1	By Balance c/d		7,500