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Q.

From the following particulars prepare a Sales Day Book of Debapriyo Traders:

Date (2019)Particulars
January 2Sold to Green Tea Co. Ltd. 3 Chests of Tea for Rs. 700 less T.D. @ 5%.
January 5Sold to Soma & Co. 2.5 dozen postage albums @ Rs. 10 each, less T.D. @ 5%.
January 9Sold to Dolly Studio 5 dozen photograph frames @ Rs. 15 each, less T.D. @ 2 1/2 %.

Or

Mr. Sen is the owner of a shop. Prepare a suitable Cash Book for the month of November, 2020:

Date (2020)Particulars
November 1Cash in hand Rs. 12,000; Cash at Bank Rs. 27,500.
November 7Purchased goods from Roni amounting to Rs. 6,000 and paid by cheque.
November 13Sold goods for cash Rs. 15,000 and deposited into Bank.
November 17Received two cheques for sale of goods from X Rs. 7,400 and Rs. 5,000 from Y.
November 19Deposited the cheque of X into bank and endorsed the other cheque to C.
November 22Withdrew from Bank Rs. 2,000 for office use.
November 24Received Commission by cheque amounting to Rs. 1,000.
November 30Paid rent Rs. 1,500 and wages Rs. 200.
West Bengal WbchseWBCHSE West Bengal Class-XI Commerce Board 2022Subjective· 6mImportance★★★★★est
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The Sales Day Book records each credit sale net of trade discount: Green Tea Co. Rs. 665, Soma & Co. Rs. 285, Dolly Studio Rs. 877.50, totalling Rs. 1,827.50.

Sales Day Book of Debapriyo Traders

Date (2019)Particulars (Invoice details)Details (Rs.)Amount (Rs.)
Jan 2Green Tea Co. Ltd. — 3 chests of tea = 700; Less: T.D. @ 5% = 35700.00 / 35.00665.00
Jan 5Soma & Co. — 2.5 doz (30) postage albums @ Rs. 10 = 300; Less: T.D. @ 5% = 15300.00 / 15.00285.00
Jan 9Dolly Studio — 5 doz (60) photo frames @ Rs. 15 = 900; Less: T.D. @ 2.5% = 22.50900.00 / 22.50877.50
Total (transferred to the credit of Sales A/c)1,827.50

Trade discount is deducted before entering the amount and is never shown separately in the ledger. Total = 665 + 285 + 877.50 = Rs. 1,827.50.

Or — Cash Book of Mr. Sen for November, 2020 (Two-column: Cash and Bank). Cheques received on 17 Nov are held as cash until banked/endorsed on 19 Nov; depositing X's cheque and the 22 Nov withdrawal are contra entries (C).

DateReceipts (Dr.)L.F.Cash (Rs.)Bank (Rs.)DatePayments (Cr.)L.F.Cash (Rs.)Bank (Rs.)
Nov 1To Balance b/d12,00027,500Nov 7By Purchases6,000
Nov 13To Sales15,000Nov 19By Bank (X's cheque deposited)C7,400
Nov 17To Sales (cheque from X)7,400Nov 19By C (Y's cheque endorsed)5,000
Nov 17To Sales (cheque from Y)5,000Nov 22By Cash (withdrawn for office)C2,000

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