Purchase Book
Date
1Jan
3 Jan
Name of the Supplier LF Inward Invoice No Details
Amount
James
(-) Trade Disc(10%)
10000
-1000
9000/-
David
(-) Trade Disc(10%)
20000
-2000
18,000/-
31 Jan Purchases A/c
27,000/-
Sales Book
Date
1Jan
5 Jan
Name of the Customer LF Inward Invoice No Details
Amount
Nancy
(-) Trade Disc(10%)
12000
-1200
10,800/-
Ramu
(-) Trade Disc(10%)
15000
-1500
13,500/-
31 Jan Sales A/c
24,300/-
Purchase Returns Book
Date
4 Jan
Name of the Supplier
LF Debit Note No Details Amount
James
2000/-
31 Jan Purchase Returns A/c
2000/-
Sales Returns Book
Date
6 Jan
Name of the Supplier LF Credit Note No Details Amount
Nancy
31 Jan Sales Returns A/c
2000/-
2000/-
Bills Receivable Book
S.No Date of
Receipt
1
2015
Mar 1
From
Name of Where Date Term When LF Amt Remarks
Whom
the
Payable of
Due
Received Acceptor
Bill
2015
John
John
Mar 3 Mo June
10000
1
4
Total
S.No
1
Date of
Bill
2016
Mar 1
10000
Bills Payable Book
Name of
Name of
Term
the Drawer the Payee
When
Due
Joseph
June 4
15,000
Total
15,000
Joseph
3 mon
LF
Amt
Remarks