Illustration 1: From the following transactions, prepare the purchase book of Adithya bros.

Date Invoice No. Particulars

5.3.20X1 442 Purchased on credit from Goyal Bros – 55 polyester sarees @ Rs.100
Less: Trade discount @10%
8.3.20X1 450 Purchased on credit from Adikari Mills – 10 silk sarees @ Rs.2500
Less: Trade discount @10%
15. 3.20X1 451 Cash purchases from RD ltd. 20 chiffon sarees @ Rs.7,500
Less: Trade discount @5%
 Books of Adithya Bros Purchase Book
Invoice No. Details Rs. Amount Rs.
Date Name of the supplier L.F.
5.3.20X1 442 Goyal Bros
55 polyester sarees @ Rs. 100 5,500
Less: Trade discount 10% 550 4,950
8.3.20X1 450 Adikari Mills
10 silk sarees @ Rs.2,500 25,000
Less: Trade discount 10% 2,500 22,500
Total for the month 27,450
Illustration 2: From the following transactions, prepare the sales book of Adithya Bros.

Invoice
Date No. Particulars
20X1 621 Sold on credit to MRV Ltd. – 25 polyester sarees @ Rs.250
15.3 Less: Trade discount @10%
18.3. 622 Sold on credit to PHR Ltd. – 5 silk sarees @ Rs. 3,500 Less: Trade discount @10%
25. 3. 623 Cash sales to BV Ltd. – 10 chiffon sarees @ Rs.10,000
Less: Trade discount @5%
 Books of Adithya Bros Sales Book

Invoice
Date No. Name of the customer L.F. Details Amount
Rs.

20X1 621 MRV Ltd.

iscount @10% 15.3. 25 polyester sarees @ Rs.250 6,250
Less: Trade discount 10% 625 5,625
18.3. 622 PHR Ltd.
5 silk sarees @ Rs. 3,500 17,500
Less: Trade discount 10% 1,750 15,750
Total for the month 21,375
Enter the following transactions in a simple cash book of Kunal:
2017  Dr.
Jan. Rs. Date
1   Cash in hand 11,200 Jan-01
5 Received from Ramesh 300
7 Paid rent 30
8 Sold goods for cash 300
10 Paid Mohan 700
27 Purchased furniture for cash 200
31 Paid salaries 100
 In the books of Kunal
Single Coloumn Cash Book Cr.
Receipts L.F Amount in Rs. Date Payments L.F Amount in Rs.
To bal b/d 11200 30
300 700
300 200
100
By balance c/d
The P&G LLC records its cash and bank transactions in a triple column cash book. The following transactions were performed b

Jun 01: Cash in hand $800 (debit balance), Cash at bank $3,365 (debit balance).
Jun 03: Paid James & Co. by check $1,175, discount received from him $25.
Jun 05: Received from David & Co. a check amounting to $990, discount allowed to him $10.
Jun 07: Deposited into bank the check received from David & Co.
Jun 10: Purchased stationary for cash, $170.
Jun 15: Purchased merchandise for cash, $1,280.
Jun 15: Cash sales for the first half of the month, $2,450.
Jun 16: Deposited into bank $1,250.
Jun 18: Withdrawn from bank for personal expenses $100.
Jun 19: Issued a check amounting to $1,630 to James & Co. and discount received from him $20.
Jun 21: Drew from bank for office use, $420.
Jun 24: Received a check amounting to $1,435 from Henry & Co. and allowed him a discount of $15. The Henry’s check was de
Jun 25: Paid a check to Jacob Inc. amounting to $385 and received a discount of $15.
Jun 27: Bought furniture for cash for office use, $380.
Jun 29: Paid office rent by check, $350.
Jun 30: Cash sales for the second half of the month $4,550.
Jun 30: Paid salaries by check $760.
Jun 30: Withdrew from bank for office use $470.
1. Check received from David & Co. on June 05 has been recorded in the cash column because it was no
2. 450 is the number of discount allowed account in the general ledger. The discount allowed account is a
3. 455 is the number of discount received account in the ledger. Discount received account is an income/r
sactions were performed by the company during the month of June 2018.

Dr. Triple Coloumn Cash Book Cr.

Date Receipts L.F Disc Cash Bank Date Payments L.F Disc Cash Bank
Jun-01 To bal bd 800 3365 By James 25 1175
Jun-05 10 990 By Bank C 990
To cash C 990

. The Henry’s check was deposited into bank immediately.

olumn because it was not deposited into bank on the same date.
ount allowed account is an expense account.
d account is an income/revenue account.
Example of Simple Petty Cash Book
Record the following transactions in a Simple Petty Cash Book for the Month or January 2019.
Solution:
Example of Analytical Petty Cash Book
Record the following transactions in an analytical petty cash book for the month of January 2019.
Solution: