# Practical Problem 02

 Q.2 Prepare necessary Ledger Accounts from the following Subsidiary Books. Purchase Book Date Particulars Inward L.F. Amount Invoice No. 2019 Oct. 2 Amol 7,500 7 Aishwarya 2,400 11 Vivek 3,900 17 Sheth 6,500 27 Shabari 1,000 Total 21,300 Purchases Return Book Date Particulars Inward Invoice No. L.F. Amount 2019 Oct. 10 Aishwarya 480 20 Sheth 650 28 Shabari 200 Total 1,330

Solution:

 Ledger Accounts Dr.                                                                                       Purchase A/c                                                                          Cr. Date Particulars J.F. Amount Date Particulars J.F. Amount 2019 2019 Oct-31 To Sundries as per Purchase Oct-31 By Balance c/d 21,300 Book 21,300 21,300 21,300 Nov-01 To Balance b/d 21,300 Dr.                                                                                   Purchase   Return A/c                                                                                    Cr. Date Particulars J.F. Amount Date Particulars J.F. Amount 2019 2019 Oct-31 To Balance c/d 1,330 Oct-31 By Sundries as per Purchase Return Books 1,330 1,330 1,330 Nov-01 By Balance b/d 1,330 Dr.                                                                                                     Amol’s A/c                                                                                                      Cr. Date Particulars J.F. Amount Date Particulars J.F. Amount 2019 2019 2019 Oct-31 To Balance c/d 7,500 Oct-02 By Purchase A/c 7,500 7,500 7,500 Nov-01 By Balance b/d 7,500 Dr.                                                                                                   Aishwaraya A/c                                                                                             Cr. Date Particulars J.F. Amount Date Particulars J.F. Amount 2019 2019 Oct-10 To Purchase Return A/c 480 Oct-07 By Purchase A/c 2,400 31 To Balance c/d 1,920 2,400 2,400 Nov-01 By Balance b/d 1,920 Dr.                                                                                                        Vivek A/c                                                                                                 Cr. Date Particulars J.F. Amount Date Particulars J.F. Amount 2019 2019 Oct-31 To Balance c/d 3,900 Oct-11 By Purchase A/c 3,900 3,900 3,900 Nov-01 By Balance b/d 3,900 Dr.                                                                                                     Sheth A/c                                                                                                   Cr. Date Particulars J.F. Amount Date Particulars J.F. Amount 2019 2019 Oct-20 To Purchase Return A/c 650 Oct-17 By Purchase A/c 6,500 Oct-31 To Balance c/d 5,850 6,500 6,500 Nov-01 By Balance b/d 5,850 Dr.                                                                                                    Shabari A/c                                                                                                  Cr. Date Particulars J.F. Amount Date Particulars J.F. Amount 2019 2019 Oct-28 To Purchase Return A/c 200 Oct-27 By Purchase A/c 1,000 Oct-31 To Balance c/d 800 1,000 1,000 Nov-01 By Balance b/d 800