Simple Problems on the Purchases, Purchase Returns, Sales, Sales Returns, Bills Receivable and Payable Books

Here are simple problems on the following subsidiary books with sample entries in tabular form:

• Purchases Book

• Purchase Returns Book

• Sales Book

• Sales Returns Book

• Bills Receivable Book

• Bills Payable Book

1. Purchases Book (Credit Purchases of Goods only)

Date	Particulars	Invoice No.	L.F.	Amount (₹)
Jan 5	Purchased from M/s Verma Traders: 10 boxes of pens @ ₹100	101	–	1,000
Jan 10	Purchased from M/s Arya & Co.: 5 reams of paper @ ₹200	102	–	1,000
	Total			2,000

2. Purchase Returns Book

Date	Particulars	Debit Note No.	L.F.	Amount (₹)
Jan 12	Returned 2 boxes of pens to M/s Verma Traders @ ₹100 each (defective)	DN01	–	200
	Total			200

3. Sales Book (Credit Sales of Goods only)

Date	Particulars	Invoice No.	L.F.	Amount (₹)
Jan 8	Sold to M/s Mohan & Sons: 20 boxes of pencils @ ₹50	201	–	1,000
Jan 15	Sold to M/s Gupta Traders: 10 calculators @ ₹300	202	–	3,000
	Total			4,000

4. Sales Returns Book

Date	Particulars	Credit Note No.	L.F.	Amount (₹)
Jan 20	M/s Mohan & Sons returned 5 boxes of pencils @ ₹50 (damaged)	CN01	–	250
	Total			250

5. Bills Receivable Book

Date	From Whom Received	Bill No.	Due Date	Amount (₹)	L.F.	Remarks
Jan 25	Received bill from M/s Gupta Traders	BR01	Mar 25	3,000	–	60 days credit
	Total			3,000

6. Bills Payable Book