{"id":4074,"date":"2018-04-04T00:57:26","date_gmt":"2018-04-04T00:57:26","guid":{"rendered":"https:\/\/www.helpingstudents.com.ng\/?p=4074"},"modified":"2020-03-04T14:38:39","modified_gmt":"2020-03-04T14:38:39","slug":"subsidiary-book-questions","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/fr\/subsidiary-book-questions\/","title":{"rendered":"10 Questions on Subsidiary Books"},"content":{"rendered":"<h2>Question 1<\/h2>\n<p>You are to enter up the sales journals for the following details. Post items to the relevant accounts in the sales ledger and then show the transfer to the sales account in the general ledger.<\/p>\n<p>20-1<\/p>\n<p>May 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Sales to C. Blessing N500<\/p>\n<p>May 2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Sales to S. Kris N2,000<\/p>\n<p>May 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Sales to F. Motunrayo N1,500<\/p>\n<p>May 30 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Sales to D. Joseph N6,000<\/p>\n<h2>Question 2<\/h2>\n<p>Adebowale Michael sells stationeries in a retail shop. The following return and allowances were made to his customers in the month of February, 20-8.<\/p>\n<p>Feb. 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Returns of 5 exercise books at N10 each by T. Salami<\/p>\n<p>Feb. 15\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Victoria returned 2 notebooks at N20<\/p>\n<p>Feb. 20 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Issued a credit note to T. Jacob for N15<\/p>\n<p>Feb. 25\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 J. Teniola returned damaged ruler for N10<\/p>\n<p>You are required to record the returns Inward journal and post the entries to the ledger.<\/p>\n<h2>Question 3<\/h2>\n<p>Enter the following transaction in the journals. Post the items to the relevant accounts in the debtors&#8217; ledger and show the transfers to the general ledger.<\/p>\n<p>20-7<\/p>\n<p>June 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Sales to M. Peter N500, T. Okoro N300, and J. Bada N200<\/p>\n<p>June 6 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Sales to T. Mohammed N250, J. Bankole N500<\/p>\n<p>June 15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Goods returned to us by T. Smith N100, Joseph N150<\/p>\n<p>June 20 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Sales to C. Oswald N250, C. Leonard N400<\/p>\n<p>June 24\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Good returned to us by C. Henry N50<\/p>\n<p>June 30\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Sales to A. Augustine N200<\/p>\n<h2>Question 4<\/h2>\n<p>Michael Smith made the following credit purchases in the month of January, 20-8<\/p>\n<p>Jan. 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 From Arnold 4 bags of Gari at N1,000 each<\/p>\n<p>Jan. 5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 form Gabriel 3 bags of Rice at N1,500 each<\/p>\n<p>Jan. 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 from Ronaldo 7 tins of palm oil at N5000 each<\/p>\n<p>Jan. 15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 from Navas 5 bags of beans at N800 each<\/p>\n<p>Jan.\u00a0 25\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 From Taiwo 10 gallons of Groundnut oil at N600 each<\/p>\n<p>Required to record the Journal and post the items to the relevant accounts in the ledger.<\/p>\n<h2>Question 5<\/h2>\n<p>Adebola made the following returns to his suppliers in January 2012<\/p>\n<p>Jan. 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Returned 10 empty crates of Coco-cola at N180 each J. Aduloju.<\/p>\n<p>Jan 15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Returned damaged goods N500 to B. Obama<\/p>\n<p>Jan 20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Returned 10 empty cartons of Maltina to Afolabi at bN80 each.<\/p>\n<p>Jan 25\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 M. Obi allowed him N300 to repair damaged good supplier to him<\/p>\n<p>Jan 30\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sent a debit note to A. Musa for N700<\/p>\n<p><strong><em>Required: <\/em><\/strong>\u00a0Write up journal and post items to the ledger.<\/p>\n<p>See also: <span class=\"waslinkname\">YouTube Video Of Ledger Entries And Trial Balance<\/span><\/p>\n<h2>Question 6<\/h2>\n<p>Record the following transactions in the relevant subsidiary books and post to the ledger.<\/p>\n<p>20-4<\/p>\n<p>Jan. 1 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchase of good from J. Bassey N500, F. Bada N400<\/p>\n<p>Jan 5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Return to J. Bassey N100<\/p>\n<p>Jan.15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchase from T. Anyawu N250, C. Okoli N350<\/p>\n<p>Jan. 20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Return to T. Anyanwu N50<\/p>\n<p>Jan 28\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchase from J. Bassey N450<\/p>\n<h2>Question 7<\/h2>\n<p>Enter up the purchase journal from the following details 2008<\/p>\n<p>Nov 1 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Goods bought on credit from T. Darlington N500<\/p>\n<p>Nov 3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought form R. Deborah N1600; M. Fabiyi N900<\/p>\n<p>Nov 5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchases from Q. Maureen N700; B. Cynthia N1, 550<\/p>\n<p>Nov 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought goods on credit from O. Kazeem N1320; C. Ayo N620<\/p>\n<p>Nov 16\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchases from Govie N520; E Collins N1,220<\/p>\n<p>Nov 23\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought on credit from M. White N1, 170; S. Nwadike N1,350<\/p>\n<p>Nov 27\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase goods on credit from O. Akemu N1, 170; S Owolabi N1,740<\/p>\n<p>Nov 30\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchase from A. Nwankwo N3,350<\/p>\n<h2>Question 8<\/h2>\n<p>Enter up the purchases Journal and Journal and returns outwards Journal from the following details. Then post to the suppliers accounts and show the transfers to the general<\/p>\n<p>20-9<\/p>\n<p>March 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought goods on credit from O. Otovoh N2,790; M. Adwnuga N3,500<\/p>\n<p>March 3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchase from I. Durotifa N1,620; T. Lawal<\/p>\n<p>March 4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Goods returned by us to O.otovoh N390<\/p>\n<p>March 7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase goods on credit from A. Adio N2,920; S. Subuloye N1,950<\/p>\n<p>March 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchases from a.\u00a0 Ehikeme\u00a0 N1,000<\/p>\n<p>March 15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase goods from credit from Y. Okuneye N2,200<\/p>\n<p>March 20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase return to A. Ehikeme N1,000<\/p>\n<p>March 24\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Purchase from P.obazele \u00a0 N1,200<\/p>\n<p>March 27\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Returns Outwards to Y. Okuneye N200<\/p>\n<p>March 31\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Goods bought on Credit from O. Ekeinde N1,900<\/p>\n<p>[av_button_big label=&#8217;DOWNLOAD IT HERE&#8217; description_pos=&#8217;above&#8217; icon_select=&#8217;yes-right-icon&#8217; icon=&#8217;ue8b0&#8242; font=&#8217;entypo-fontello&#8217; title_attr=&#8221; color=&#8217;green&#8217; custom_bg=&#8217;#444444&#8242; color_hover=&#8217;theme-color-highlight&#8217; custom_bg_hover=&#8217;#444444&#8242; custom_font=&#8217;#ffffff&#8217; link=&#8217;wpdmpro,10061&#8242; link_target=&#8221; id=&#8221; custom_class=&#8221; av_uid=&#8217;av-2gdvwa&#8217; admin_preview_bg=&#8221;]<br \/>\nDo you want to practice with these questions?<br \/>\n[\/av_button_big]<\/p>\n<h2><\/h2>\n<h2>Question 9<\/h2>\n<p>Enter up the purchase Journal and the returns outwards\u00a0journal from the following details. Then post to the suppliers and show the transfers to the general ledger.<\/p>\n<p>2000<\/p>\n<p>July 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 goods purchased on credit from U. Njikamma N1,750; T. Shoga N3,220; Ojiru\u00a0 N2,220<\/p>\n<p>July 3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit purchased from P. Ayo N1,220; z Ajayi N1,000; R. Ozomaro N1,500<\/p>\n<p>July 7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase return to T. Shoga N220; U Njikamma N350<\/p>\n<p>July 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase goods on Credit from O. Bakare N4,500; J. Uzo N3,320 J. Ezekiel N2,120<\/p>\n<p>July 15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought goods on Credit from G. Ajayi N2,500<\/p>\n<p>July 18\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Return outwards to O. Bakare N300;\u00a0 J. Uzoh N400<\/p>\n<p>July 21\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Purchase from N. Osifo N2,730; V Onanuga N2,050<\/p>\n<p>July 25\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Purchase from W. Westcoast N3,250; T Jamiu Ni270<\/p>\n<p>July 28\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Purchase returns to N. Sunday N700; W. Leonard N350<\/p>\n<p>July 31\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Purchases from F. Ogunshola N2,310<\/p>\n<h2>Question 10<\/h2>\n<p>Enter up sales and purchase Journal and the Returns Inwards and Outwards Journal from the following details, then post to the customer\u2019s and supplier account and show the transfer to the General ledger.<\/p>\n<p>20-3<\/p>\n<p>May 1 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit sales to M. Ayodeji N3,000; T. Awe N4.300<\/p>\n<p>May 3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit Purchases from Y. Ajunmobi N4000; Q Samson N650<\/p>\n<p>May 5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Returns Inwards from M. Ayodeji 250, T. Awe N500<\/p>\n<p>May 10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bought goods on Credit from E. Bada N3, 400<\/p>\n<p>May 13\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Return Outwards to E. Bada N200<\/p>\n<p>May 16\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Credit sale to S. Akinotan N5,700 N. Osifo N4,700<\/p>\n<p>May 20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Goods bought on Credit from N. Akin N500<\/p>\n<p>May 26\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Goods Return by us to N. Akin N500<\/p>","protected":false},"excerpt":{"rendered":"<p>Question 1 You are to enter up the sales journals for the following details. Post items to the relevant accounts in the sales ledger and then show the transfer to &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/fr\/subsidiary-book-questions\/\"> <span class=\"screen-reader-text\">10 Questions on Subsidiary Books<\/span> Lire la suite \"<\/a><\/p>","protected":false},"author":2,"featured_media":4113,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[55,59],"tags":[132,170,219],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>10 Questions on Subsidiary Books - HS Tutorial<\/title>\n<meta name=\"description\" content=\"SUBSIDIARY BOOKS OF ACCOUNTING\u00a0 Question 1; You are to enter up the sales journals for the following details. 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