Chapter 3 Books of prime (or original) entry

Q1 Adeel

(a) Purchases Journal Purchases Returns Journal

$ $
April 1 Bilal 2400 April 8 Bilal 100
April 3 Asad 1040 April 21 Asma 600
April 15 Asma 3000 700
April 26 Bilal 3200
9640
Sales Journal Sales Returns Journal
$ $
April 2 Imran 720 April 13 Imran 60
April 10 Raza 880 April 24 Amna 300
April 16 Amna 1200 360
April 17 Raza 1280
4080

Journal
$ $
April 5 Delivery Van 6000
Syed 6000
Purchase of delivery van from Syed. Invoice No. 324 dated
April 5 refers.
(b) Cash Book

Discounts Bank Discounts Bank

$ $ $ $
April 30 Imran 33 627 April 30 Bilal 275 5225
April 30 Raza 108 2052 April 30 Asad 52 988
April 30 Amna 45 855 April 30 Asma 120 2280
April 30 Syed 6000
186 447

Discounts Allowed
$ $
April 30 Cash Book 186

Discounts Received
$ $
April 30 Cash Book 447

Purchases
$ $
April 30 Purchases Journal 9640

Purchases Returns

$ $
April 30 Purchases Returns
Journal 700
 Sales

$ $
April 30 Sales Journal 4080

Sales Returns
$ $
April 30 Sales Returns Journal 360

Bilal

$ $
April 8 Purchases Returns 100 April 1 Purchases 2400
April 30 Bank 5225 April 26 Purchases 3200
April 30 Discounts Received 275

Asad

$ $
April 30 Bank 988 April 3 Purchases 1040
April 30 Discounts Received 52

Asma

$ $
April 21 Purchases Returns 600 April 15 Purchases 3000
April 30 Bank 2280
April 30 Discounts Received 120

Syed
$ $
April 30 Bank 6000 April 5 Delivery Van 6000

Imran

$ $
April 2 Sales 720 April 13 Sales Returns 60
April 30 Bank 627
April 30 Discounts Allowed 33

Raza

$ $
April 10 Sales 880 April 30 Bank 2052
April 17 Sales 1280 April 30 Discounts Allowed 108

Amna

$ $
April 16 Sales 1200 April 24 Sales Returns 300
April 30 Bank 855
April 30 Discounts Allowed 45
 Delivery Van

$ $
April 5 Syed 6000

Q2 Journal

$ $
March 3 Machinery 10 000
Mumtaz 10 000
Purchase of a machine from Mumtaz on credit. Invoice No. 506 dated 1 March refers.

March 6 Sales 675

Wayne 675
Correction of invoice no. 495 dated 6 March entered in the sales journal twice.

March 7 Delivery van 4250

Bank 4250
Purchase of delivery van from Younas and paid for by cheque. Invoice No. 998 dated 7 March
refers.

March 10 Sales Returns 190

Browne 190
Credit note No. 103 dated 10 March omitted from sales returns journal.

March 15 Geeta 1300

Sandra 1300
Invoice No. 854 dated 15 March received from Sandra but posted to Geeta’s
account in error. Now corrected.