Prepare Sales Book of M/s. Kabir of Almora for January, 2025: Jan.5 Sold to M/s ABC10pieces of Chairs @5,000/- each less Trade Discount 5%.Jan.12…
CA Foundation · Accounting · RTP · January 2026
Prepare Sales Book of M/s. Kabir of Almora for January, 2025: Jan.5 Sold to M/s ABC10pieces of Chairs @5,000/- each less Trade Discount 5%.Jan.12 Sold to M/s PQR25pieces of Tables @2,000/- each less Trade Discount 10%.Jan.18 Sold to M/s MTB5pieces of Recliner Chairs @11,000/- each less Trade Discount 10%. Payment received through cheque.Jan.28 Sold to M/s LMN50pieces of cupboards @10,000/ each less Trade Discount 20%.
Suggested Answer and Working Notes:
Sales Book of M/s Kabir for January, 2025 Date Particulars Details L.F. Amount ₹ 2025 M/s. ABC 10 chairs @5000 50,000 Less:5% Trade Discount (2, 500) 47,500 (Sales as per invoice no. dated .....) M/s. PQR 25 Chairs @2,000 50,000 Less:10% Trade Discount 5,000 45,000 (Sale as per invoice no. dated ......) M/s LMN 50 Cupboards @10,000 5,00,000 Less:20% Trade Discount (₹ 1,00,000) 4,00,000 (Sales as per invoice no. dated......) Total 4,92,500
Topics: Subsidiary Books
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