Question 13 of 28
Q.Record the following transactions in the sales book of M/s. Mohan & Co., 2017 Aug 1 : Sold goods to Senthil as per invoice no. 68 for ₹ 23,000 on credit. Aug 4 : Sold goods to Mani as per invoice no. 74 for ₹ 10,500 on credit. Aug 8 : Sold goods to Suresh for cash ₹ 6,500. Aug 25 : Sold goods to Kamala on credit. 10 tables @ ₹ 1,500 each. 20 chairs @ ₹ 200 each.
Puducherry TnboardTamil Nadu HSC First Year (DGE) Commerce Board 2022Subjective· 3mImportance★★★★★
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Start your 14-day free trial to unlock the full solution →Sales Book total = ₹52,500 (Senthil 23,000 + Mani 10,500 + Kamala 19,000); cash sale to Suresh excluded.
In the Tamil Nadu HSC Class-11 Accountancy syllabus, the Sales Book (Sales Day Book) records only the credit sales of goods in which the firm normally deals. Cash sales and sales of assets are not entered here. Kamala's amount is computed from the items: 10 tables × ₹1,500 = ₹15,000 and 20 chairs × ₹200 = ₹4,000, i.e. ₹19,000.
Sales Book of M/s. Mohan & Co.
| Date (2017) | Particulars (Name of customer) | Invoice No. | L.F | Details ₹ | Amount ₹ |
|---|---|---|---|---|---|
| Aug 1 | Senthil | 68 | 23,000 | ||
| Aug 4 | Mani | 74 | 10,500 | ||
| Aug 25 | Kamala — 10 tables @ ₹1,500 | 15,000 |
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