Question 19 of 28
Q.From the following transactions write up the Sales Day Book of M/s. Ram and Co., a Stationery Merchant.
2017
Jan. 1 Sold to Anbu & Co., on credit 20 reams of white paper @ Rs. 150 per ream.
Jan. 2 Sold to Jagadish Sons on credit 6 dozen pens @ Rs. 360 per dozen.
Jan. 10 Sold old newspapers for cash @ Rs. 620.
Jan. 15 Sold on Credit to M/s. Elango & Co., 10 drawing boards @ Rs. 170 per piece.
Jan. 20 Sold to Kani & Co., 4 writing tables at Rs. 1,520 per table for cash.
Puducherry TnboardTamil Nadu HSC First Year (DGE) Commerce Board 2024Subjective· 3mImportance★★★★★
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Start your 14-day free trial to unlock the full solution →Only credit sales of stationery enter the Sales Day Book; the total credit sales are Rs. 6,860. Cash sales and old-newspaper sale are excluded.
The Sales Day Book (Sales Book) records credit sales of goods in which the firm deals only. Therefore:
- Jan 10 sale of old newspapers for cash — excluded (cash sale and not goods dealt in).
- Jan 20 sale of writing tables for cash — excluded (cash sale).
Sales Day Book of M/s Ram and Co.
| Date | Particulars | Details (Rs.) | Amount (Rs.) |
|---|---|---|---|
| 2017 Jan 1 | Anbu & Co. — 20 reams white paper @ Rs. 150 | 3,000 | 3,000 |
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