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Special Purpose Books II—Other Books                                           11.3


                                                         SALES BOOK
                     Date     Particulars                              Invoice No.   L.F.   Details (`)   Amount (`)
                     2024
                     April  7  Dheeraj & Co.
                             List Price of Goods                                        20,000
                             Less:  20% Discount                                         4,000   16,000
                     April  12  Dhruv                                                            15,000
                     April  30  Sales A/c                         ...Cr.                         31,000


                                                      SALES RETURN BOOK
                     Date     Particulars                              Credit Note   L.F.   Details (`)   Amount (`)
                     2024
                     April  18  Dhruv                                                             2,000
                     April  30  Sales Return A/c                 ...Dr.                           2,000


                                                    PURCHASES RETURN BOOK
                     Date     Particulars                              Debit Note   L.F.   Details (`)   Amount (`)
                     2024
                     April  29  KG & Co.                                                          3,000
                     April  30  Purchases Return A/c              ...Cr.                          3,000


                     Dr.                                  CASH BOOK                                   Cr.
                     Date     Particulars      L.F.   Cash   Bank   Date     Particulars      L.F.   Cash    Bank
                                                   `      `                                   `     `
                     2024                                       2024
                     April  1  To  Balance b/d      1,00,000   75,000   April  3  By  Purchases A/c      45,000
                     April  20  To  Dhruv          5,000        April  9  By  Drawings A/c          5,000
                     April  26  To  Cash A/c   C          5,000   April  15  By  Pradeep & Co.       17,800
                     April  28  To  Dhruv          4,000        April  23  By  KG & Co.             20,600
                     April  30  To  Sales A/c      15,000       April  26  By  Bank A/c   C     5,000
                     April  30  To  Cash A/c   C         15,000   April  30  By  Advertisement A/c           10,000
                     April  30  To  Dheeraj & Co.         14,800      April  30  By  Salaries A/c      10,000
                                                                April  30  By  Bank A/c  C   15,000
                                                                April  30  By  Investments A/c         1,050
                                                                          (In shares)
                                                                April  30  By  Balance c/d   44,950  59,400
                                                 1,38,800  95,000                           1,38,800  95,000
                     May   1  To  Balance b/d     44,950  59,400
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