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Chapter 12 II Books of Original Entry-Special Purpose Subsidiary Books II Accountancy II Class XIth Il Practical Question 07 II

Prepare Returns Inward and Returns Outward Books from the following in the books of Modern Shoes, Kolkata (West Bengal):

2023

January 3: Returned to Bata Shoe Co., Kolkata 50 pairs of Chappals being not up to the approved sample @ ₹600 per pair Less: Trade Discount 20%

January 10: Guru Nanak & Co., Kolkata, returned to us :- 10 pairs of Shoes, for being defective @ ₹1,200 per pair Less : Trade Discount 10%

January 15: Returned to Baluja Shoe Co., Kolkata 20 pairs of ladies chappals @ ₹500 per pair Less: 15%

January 22: Partap Footwear Co., Patna (Bihar), returned to us :- 50 pairs of Shoes @ ₹1,400 per pair Less: 5%

January 27: Manoj Shoe Co., Kolkata, returned to us :- 20 pairs of Sandals @ ₹1,000 per pair

January 31: Returned to Liberty Shoe Co., Ranchi (Jharkhand) defective shoes worth ₹5,000.