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Introduction

With a view of pushing up the sales or for introducing a new product in the market, goods are sometimes sent to the customers on sale or approval basis.

 

The ownership is passed only when the retailer gives his approval or if the goods are not returned within that specified period. The retailer (customer) does not incur any liability when the goods are merely sent to him.

Journal entries

1.  When goods are sent on approval or on sale or return basis

Sundry debtors account

Dr. (Invoice price)

To sales account

 

 

2.  When goods are rejected or returned within the specified time

Sales/return inwards account

Dr. (Invoice price)

To customer/ sundry debtors account

 

 

3.  When goods are accepted at invoice price

        [No entry]       

4.  When goods are accepted at a higher price than invoice price

Sundry debtors account

Dr.

To sales account

(Difference in price)

       

5.  When goods are accepted at a lower price than the invoice price

Sales account

Dr.

To sundry debtors account

 

(Difference in price)

 

 

6.  (i) At the year-end, when goods are lying with customers and the specified time limit is yet to expire

Sales account

Dr. (Invoice price)

To sundry debtors account

 

                       

 (ii) These goods should be considered as stock with customers and in addition to the above, the following adjustment entry is to be passed

Stock with customers on sale or return account Dr.

To trading account (Cost price or market price whichever is less)

No entry is to be passed for goods returned by the customers on a subsequent date.
 


Self Examination Questions From Study Material

 

{"questions":[{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">1. When a large number of articles are sent frequently on a sale or return basis, it is necessary to maintain<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) Sale journal<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(b) Goods returned journal<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">(c) Sale or return journal<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(d) None of the above.<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">2. On 31st December, 2009 goods sold at a sale price of Rs. 30,000 were lying with customer, Mohan to whom these goods were sold on 'approval or return basis' and recorded as actual sales. Since no consent was received from Mohan, the adjustment entry was made, presuming goods were sent on approval at a profit of cost plus 20%. In the balance sheet, the stock with customers account will be shown at Rs.<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) 30,000.\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(b) 24,000.\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(c) 20,000.\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(d) 25,000.<\/span>","clicked":"no","isAnswer":"yes"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">3. A sent some goods costing Rs. 3,500 at a profit of 25% on sale to B on sale or return basis. B returned goods costing Rs. 800. At the end of the accounting period i.e. on 31st December, 2005, the remaining goods were neither returned nor were approved by him. The stock on approval will be shown in the balance sheet at Rs.<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) 2,000. \u00a0\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(b) 2,700.<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(c) 2,700 less 25% of 2,700.<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(d) 3,500.<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">4. A merchant sends out his goods casually to his dealers on approval basis. All such transactions are, however, recorded as actual sales and are passed through the sales book. On 31-12-2009, it was found that 100 articles at a sale price of 200 each sent on approval basis were recorded as actual sales at that price. The sale price was made at cost plus 25%. The amount of stock on approval will be amounting<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) Rs.16,000. \u00a0<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(b) Rs. 20,000.\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(c) Rs. 15,000.<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(d) None of the above.<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">5. Umesh sends goods on approval basis as follows:<br> \t\t\t\t\t\t<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">The stock of goods sent on approval basis on 31st January will be<\/span><\/span><br> \t\t\t\t\t\t\u00a0","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">(a) Rs. 500. \u00a0\u00a0<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(b) Nil.<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(c) Rs. 260.<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; background-color: rgb(218, 218, 218);\">(d) None of the above<\/span>","clicked":"no","isAnswer":"no"}]}],"testId":0,"subject":"Subject","testName":"Test Name","testType":"Single","totQues":5,"marksPerQues":1,"totalMarks":5,"totalTime":5,"negativeMarksPerQues":0,"instructions":[{"ins":"Mark the sentence with correct option."},{"ins":"After you have attempted all the questions, click on the Finish Test button to know your score and the correct answers."}]}

 

 

 

 





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