q15 Ashok Machinery Mart Account Dr. Date Cr. Amount Particulars J. F. 1,000 J. Amount Date Particulars F. 2016 Dec.25 By Machinery Alc Bad Debts Recovery Account J. Amount Date Particulars F. 2016 Dec.31 By Cash A/C Dr. Date Cr. Amount Particulars J. F. 300 Posting in Ledger from Subsidiary Books: The Process of posting in Ledger from Purchase Book:- . Open different-different Creditors accounts and Purchase Account. . In all creditors account in Cr side "By Purchase A/c" is written and put the amount in amount column and write the date in date column. . At the end of month, total of purchase ledger is to be posted in the Purchase Account in Dr side "To Sundries as per Purchase Book" and write last date of month in date column. Example : 4 From the following transactions make entries in Purchase book of Sagar & Bros. and post them in to ledger 2016 7 Noy Purchased goods from Manoj Matching Centre, Invoice no. 2310. 20 Pant pieces of Siyaram @ 3.350 each. 15 Shirt pieces of Vimal @ 250 each. 23 Nov Purchased goods from Mamta Cloth Store, Invoice no. 810. 25 Metres shirting of Raymonds @ + 200 per meter, at trade discount of 5% 26 Nov Purchased 8 thaan of cloth (12 metres per thaan) from Gaurav Vastra Bhandar @ 15 per meter , Invoice No. 250 28 Nov Purchased goods from Garima Saree Centre, Invoice No.250 10 Sarees of Pure Silk @ 1,800 per saree, at trade discount of 10%