DEPARTMENT OF TECHNICAL EDUCATION

ANDHRA PRADESH
Name : P. VYDURYAM
Designation : Lecturer
Branch : D.C.C.P
Institute : S.G.M. Govt Polytechnic,
Abdullapurmet
Year/Semester : I Year
Subject : ACCOUNTANCY-I
Subject Code : CCP102
Topic : SUBSIDIARY BOOKS
Duration : 50 Mts
Sub Topic : Exercises on Subsidiary Books
Teaching Aids : PPT, Animations
CCP-102.48 1
Objectives :
On completion of this class, you would
be able to know :

Preparation of following Subsidiary Books

 Purchase Book

 Purchase Returns Book

 Sales Book

 Sales Returns Book

 Relevant Ledger Accounts

CCP-102.48 2
Structure :
Recap
Preparation of Purchases Book
Preparation of Purchases Returns Book
Preparation of Sales Book
Preparation of Sales Return Book
Summary and Assignment

CCP-102.48 3
Recap :
 Credit purchases are recorded in Purchases
Book
 Credit Sales are recorded in Sales Book
 If purchases are returned from trader to
supplier those returns are recorded in
Purchases Returns Book
 Sales returns are returned by customer to the
trader, those returns are recorded in Sales
Returns Book
CCP-102.48 4
 Preparation Of

Purchases Book
Purchases Returns Book
Sales Book
Sales Returns Book
&
Ledgers of Subsidiary Books

CCP-102.48 5
Procedure :
 Open Purchases Book, Purchases Returns Book,
Sales Book and Sales Returns Book
 Enter the transactions into relevant books

 Total each book

 Record transactions in Purchases A/c, Purchases
Returns A/c, Sales A/c and Sales Returns A/c
 Balance the above ledger accounts

CCP-102.48 6
Record the Following Transactions in
Proper Subsidiary Books :
2007 Rs
Dec 1 Bought goods from Akhil 7,000
4 Sold goods to Rakshita 6,000
7 Purchased goods from Rohit 12,000
11 Goods returned to Akhil 2,000
14 Sold goods to Shivani 5,000
15 Returned goods to Rohit 5,000
18 Returned goods by Rakshita 3,000
20 Bought goods from Sahithi 5,000
23 Sold goods to Swetha 7,000
25 Goods returned by Shivani 2,500
30 Received goods returned by Swetha 3,000
CCP-102.48 7
 Purchases Book

Date Particulars Inward L.F Amount

Invoice Rs.
No.
2007
Dec 1 Akhil 7,000
7 Rohit 12,000
Sahithi 5,000
20 ----------
Total 24,000
----------

CCP-102.48 8
 Sales Book

Date Particulars Outward L.F Amount

Invoice Rs.
No.
2007
Dec 4 Rakshita 6,000
14 Shivani 5,000
23 Swetha 7,000
------------
Total 18,000
------------

CCP-102.48 9
 Purchases Returns Book

Date Particulars Debit Note L Amount

No. F
2007 Rs.
Dec 11 Akhil 2,000
15 Rohit 5,000
------------
Total 7,000
------------

CCP-102.48 10
 Sales Returns Book

Date Particulars Outward L Amount

Invoice F Rs.
No.
2007
Dec 18 Rakshita 3,000
25 Shivani 2,500
30 Swetha 3,000
------------
Total 8,000
------------
CCP-102.48 11
 Purchases Account
Dr Cr
Date Particulars J.F Amt Date Particulars J.F Amt
Rs Rs
2007
Dec To Sundry
31 Creditors 24,000

CCP-102.48 12
 Purchases Returns Account

Dr Cr

Date Particulars J.F Amt Date Particulars J.F Amt

Rs Rs
2007
Dec By Sundry 7,000
31 Creditors

CCP-102.48 13
 Sales Account
Dr Cr
Date Particulars J.F Amt Date Particulars J.F Amt
Rs Rs
2007
D To Sundry 18,000
ec31 Debtors

CCP-102.48 14
 Sales Returns Account
Dr Cr
Date Particulars J.F Amt Date Particulars J.F Amt
Rs Rs
2007
D To Sundry
ec31 Debtors 8,000

CCP-102.48 15
Summary :

Preparation of
 Purchase book
 Sales Book
 Purchase Returns Book
 Sales Returns Book
 Relevant Ledger A/c’s

CCP-102.48 16
Frequently asked Questions :

1. List out the different subsidiary books?

2. What is the need for subsidiary books?

CCP-102.48 17
Assignment :
Record the Following Transactions in Proper
Subsidiary Books :
1996 Rs.
May 1 Sold goods to Murali 5,000
5 Krishna bought goods from us 5,000
8 Murali returned goods 2,000
14 Purchased goods from Anvesh 6,000
16 Sold goods to Shravya 2,000
19 Returned goods by Krishna 3,000
20 Bought goods from Ramya 5,000
25 Goods returned to Anvesh 3,000
27 Goods returned to Ramya 1,000

CCP-102.48 18
Thank You

CCP-102.48 19