CA Foundation Questions – Other Subsidiary Books

  1. From the following information prepare the Purchase Book of M/s. Shyam & Company :
    (i) Purchased from Red & Company on credit :
    — 10 pair of black shoes @ Rs.800 per pair
    — 5 pair of brown shoes @ 900 per pair
    Less : Trade Discount @ 10%
    (ii) Purchased Computer from M/s. Rahul Enterprises on credit for Rs. 40,ooo.
    (iii) Purchased from Blue & Company in cash:
    — 5 pair of black shoes @ Rs. 700 per pair
    — 15 pair of brown shoes @ Rs. 100 per pair
    Less : Trade Discount @ 15%

    [2021 July – 5 Marks ]

  2. The following are some of the transactions of M/s. Kamal & Sons for the year ended 31st March, 2020. You are required to make out their Sales Book.
    (i) Sold to M/s. Ashok & Mukesh on Credit :
    — 40 Shirts @ 900 per shirt
    — 30 trousers@ 1,000 pt:r lroust:r
    Less : Trade discount @ 10%
    (ii) Sold furniture to M/s. XYZ & Co. on credit Rs. 8,000
    (iii) Sold 15 shirts to Aman @ Rs.750 each for cash.

    [2020 November – 4 Marks ]