33 Enter the following transactions in the Appropriate subsidiary Book of Yash Electronics Delhi. Particulars Bought from Bharat Electric Co. Dwarka Delhi on credit (Invoice No. 1238) 100 Tube light @ Rs. 40 each 50 Table fans @ Rs. 415 each 30 Electric Iron -Bajaj @ Rs. 200 each Trade Discount 10% 2022 Jan 3 Jan 9 Purchased from Ashoka Traders, Karol Bag, New Delhi on credit (Invoice No. 551) 30 Table fans - Polar @ 600 each Jan 22 20 Mix grinders - Usha @ Rs.500 each Trade Discount 15% Jan 16 Bought goods from Royal Electric Co. Kashmiri Gate, Delhi on credit (Invoice No. 252) 20 dozen Bulbs @ Rs.100 per dozen 10 Table fans @ Rs. 500 each Less Trade Discount 15% Bought from Prakash Lamps, Delhi for cash (Memo No. 715) 10 Table fans - Orient @ Rs. 600 each Jan.29 Bought from Laxmi Furniture, Rohtak on credit (Invoice No. 4312) 2 Tables @ 2000 each 10 Chairs @ Rs. 400 each. 6 Page 9
Answers & Comments
Answer:
Yash Electronics Delhi Subsidiary Book
**Bharat Electric Co. Dwarka Delhi**
- Jan 3: Purchased on credit (Invoice No. 1238)
- 100 Tube light @ Rs. 40 each
- 50 Table fans @ Rs. 415 each
- 30 Electric Iron - Bajaj @ Rs. 200 each
- Trade Discount 10%
**Ashoka Traders, Karol Bag, New Delhi**
- Jan 9: Purchased on credit (Invoice No. 551)
- 30 Table fans - Polar @ Rs. 600 each
- Jan 22: 20 Mix grinders - Usha @ Rs. 500 each
- Trade Discount 15%
**Royal Electric Co. Kashmiri Gate, Delhi**
- Jan 16: Bought on credit (Invoice No. 252)
- 20 dozen Bulbs @ Rs. 100 per dozen
- 10 Table fans @ Rs. 500 each
- Less Trade Discount 15%
**Prakash Lamps, Delhi**
- Cash purchase (Memo No. 715)
- Jan 22: 10 Table fans - Orient @ Rs. 600 each
**Laxmi Furniture, Rohtak**
- Jan 29: Purchased on credit (Invoice No. 4312)
- 2 Tables @ Rs. 2000 each
- 10 Chairs @ Rs. 400 each
Explanation: