Suman

Rustam
Anand
Sajal
2
3
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B
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A
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J
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SALES BOOK
also called sales journal and
sales day book.
records sale of goods on credit.
recorded on basis of an invoice.
4
SPECIMEN
5
Date Pariculars Invoi
ce
no.
LF Amount
Details Amount
TRANSACTION (A)
6
Date Pariculars Invoice
no.
L
F
Amount
Details Amount
a)
Acharya Electric House, Jhapa.
200 ectric kettle @ Rs.500 each
150 Water heater @ Rs.450 each
(less trade discount @ 5%)


71,250
3,562.5

1,00,000

67,687.5

o Sold to Acharya Electric House, Jhapa.
200 electric kettle @ Rs.500 each.
150 water heater @ Rs.475 each less trade discount @ 5%.
TRANSACTION (B)
7
Date Pariculars Invoice
no.
L
F
Amount
Details Amount
b)
Regmi Store, Butwal.
50 pcs iron @ Rs.425 each
20 pcs of rice cooker @ Rs.1125 each

(less trade discount @ 5%)

21,250
22,500




37,187.5
43,750
6,562.5
o Sold to Regmi Store, Butwal.
50 pcs of iron @ Rs.425 each.
20 pcs of rice cooker @ Rs.1125 each.
(less trade discount @ 15%.)
TRANSACTION (C)
8
Date Particulars L
F
Amount Date Particulars L
F
Amoun
t
To balance c/d 2,04,875 By Sundry debtors 2,04,875
2,04,875 2,04,875
To balance b/d 2,04,875
Sales Account Dr. Cr.
o Sold to Akriti Book Stationary, Dillibazar.
90 pcs of files @ Rs.13 each.
20 pcs of pencil @ Rs.10 each.
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SALES RETURN BOOK
also called return inward book.
return of goods sold on credit are
systematically recorded in chronological
order.
recorded on basis of credit notes.
10
SPECIMEN
11
Date Pariculars Credi
t
note
no.
LF Amount
Details Amount
12
P
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B
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S
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TRANSACTION (A)
13
Date Pariculars Cred
it
note
no.
LF Amount
Details Amount
a)
Gupta Electric Shop, Jhamsikhel
10 pcs of electric kettle @ Rs.500
each
20 pcs of electric heater @ Rs.450
each

(less trade discount @ 5%)

5,000
9,000




13,300
14,000
700
o Returned form Gupta Electric Shop, Jhamsikhel.
10 pcs of electric kettle @ Rs.500 each.
20 pcs of electric heater @ Rs.450 each.
(less trade discount @ 5%.)
TRANSACTION (B)
14
Date Pariculars Cred
it
note
no.
LF Amount
Details Amount
b)
Nabin Electric Shop, Sundhara
5 dozen of 60 watt bulb @ Rs.25 each
12 pcs of mercury @ Rs.800 per
dozen
(less trade discount @ 5%)


800
40

1,500

760
o Returned form Nabin Electric Shop, Sundhara.
5 dozen of 60 watt bulb @ Rs.25 each.
12 pcs of mercury bulb @ Rs.800 per dozen less trade discount @ 5%.
TRANSACTION (C)
15
o Returned form Suresh Furniture House, lagankhel.
5 pcs of old chairs @ Rs.800 each.
Date Particulars L
F
Amount Date Particulars L
F
Amoun
t
To sundry debtors 15,560 By balance c/d 15,560
15,560 15,560
To balance b/d 15,560
Sales Return Account Dr. Cr.