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

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

 2018 Feb

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

Solution:

Purchase Book

Date	Name of Supplier	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
				16,870

Sales Book

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

 Purchase Return Book

Date	Name of Supplier	Debit Note No.	L.F	Amount
2018  Feb. 8	Khuhboo Traders			280
20	Kunti Traders			200
28	Kriti Traders			900
				1380

 Sales Return Book

Date	Name of Customer	Credit Note No.	L.F	Amount
2018 Feb. 7	Virat			600
22	Mahesh			250
28	Prakesh Brothers			500
				1,350

Dr.           Purchase Account            Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018  Feb. 4	To Khushboo A/c		2,480	Feb. 31	By Balance c/d		16,780
14	To Kunti Traders A/c		5,200
17	To Kunti Traders A/c		4,060
24	To Kirti A/c		5,130
			16,870				16,870
March1	To balance b/d		16,780

 

 
 

Dr.                 Sales Account                Cr.

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018  Feb. 4	To Khushboo A/c		2,480	Feb. 31	By Balance c/d		16,780
14	To Kunti Traders A/c		5,200
17	To Kunti Traders A/c		4,060
24	To Kirti A/c		5,130
			16,870				16,870
March1	To balance b/d		16,780

  

 
 

Dr.           Purchase Return Account      Cr.

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
Feb. 31	To Balance b/d		1,380	2018  Feb. 8	By Khushboo Traders a/c		280
				20	By Kunti Traders		200
				28	By Kriti		900
			1,380				1,380
				March 1	By Balance c/d		1,380

 

Dr.            Sales Return Account            Cr.

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018 Feb. 7	To Virat A/c		600	Feb. 31	By Balance c/d		1,350
22	To Mahesh A/c		250
28	To Prakash Brother A/c		500
			1,350				1,350
March 1	To Balance b/d		1,350

 

 

Dr.          Virat Account                Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018 Feb. 1	To Sales A/c		5,000	2018 Feb. 7	By Sales Return A/c		600
				31	By Balance c/d		4,400
			5,000				5,000
March 1	To Balance b/d		4,400

 

 
 

Dr.           Khushboo Account                Cr.

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018 Feb. 8	To Purchase Return A/c		280	2018 Feb. 4	By Purchase A/c		2,480
31	To Balance b/d		2,200
			2,480				2,480
				March 1	By Balance c/d		1,820

 

 
 

Dr.         Shankar Trader Account         Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018 Feb. 6	To Sold A/c		2,100	31	By Balance c/d		2,100
			2,100				2,100
March 1	To Balance b/d		2,100

 

Dr.                 Mahesh Account         Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018 Feb. 10	To Sales A/c		3,300	22	By Sales Return		250
				31	By Balance c/d		3,050
			3,300				3,300
March 1	To Balance b/d		3,050

 

 

 

Dr.           Kunti Traders Account       Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
20	To Purchase Return		200	2018 Feb. 14	By Purchase A/c		5,200
31	To Balance b/d		9,060	17	By purchase A/c		4,060
			9,260				9,260
				March 1	By Balance c/d		9,060

 

Dr.               Kirti Account               Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
28	To Purchase return		900	2018 Feb. 24	By Purchase A/c		5,130
31	To Balance b/d		4,230
			5,130				5,130
				March 1	By Balance c/d		4,230

 

 

Dr.           Shri Surya Account          Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018 Feb. 25	To Sales A/c		6,270	31	By Balance c/d		6,270
			6,270				6,270
March 1	To Balance b/d		6,270

 

 

Dr.    Prakash Brothers Account       Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2018 Feb. 26	To Sales A/c		4,000	28	By Purchase return		500
				31	By Balance c/d		3,500
			4,000				4,000
March 1	To Balance b/d		3,500