The purchase transactions as listed below were conducted by Ashan Trading Enterprise during April 2020. 02 Purchased merchandise at the cost of Rs. 8,500 on credit from Decent Supplies. 06 Procured Store supplies valuing Rs. 5,000 on credit from Ahmad

Certainly! Below is a structured approach to recording these transactions in the purchase journal, posting them to control accounts and subsidiary ledger accounts, and preparing a schedule of accounts payable.

### a) Record the Transactions in the Purchase Journal

**Purchase Journal**

| Date  | Description                               | Invoice No. | Account No.  | Debit (Rs.) | Credit (Rs.) |
|-------|-------------------------------------------|--------------|--------------|-------------|---------------|
| 02    | Merchandise from Decent Supplies          | 001          | 201          | 8,500       |               |
| 06    | Store supplies from Ahmad Supplies Company | 002          | 202          | 5,000       |               |
| 10    | Merchandise from Decent Supplies          | 003          | 201          | 22,000      |               |
| 14    | Merchandise from Laeeq Sons               | 004          | 201          | 18,500      |               |
| 20    | Computer equipment from Reliable Technology| 005          | 203          | 5,500       |               |
| 25    | Merchandise from Laeeq Sons               | 006          | 201          | 10,000      |               |
| 30    | Saleable goods from Ahmad Supplies Company | 007          | 202          | 15,000      |               |

**Control Account Numbers:**
- Merchandise Inventory: 201
- Store Supplies: 202
- Computer Equipment: 203

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### b) Post these Transactions in the Control Ledger Accounts

**Control Ledger Accounts**

1. **Merchandise Inventory (Account Number: 201)**
   | Date  | Description                               | Debit (Rs.) | Credit (Rs.) | Balance (Rs.) |
   |-------|-------------------------------------------|--------------|---------------|----------------|
   | 02    | Purchase from Decent Supplies             | 8,500        |               | 8,500          |
   | 10    | Purchase from Decent Supplies             | 22,000       |               | 30,500         |
   | 14    | Purchase from Laeeq Sons                  | 18,500       |               | 49,000         |
   | 25    | Purchase from Laeeq Sons                  | 10,000       |               | 59,000         |

2. **Store Supplies (Account Number: 202)**
   | Date  | Description                               | Debit (Rs.) | Credit (Rs.) | Balance (Rs.) |
   |-------|-------------------------------------------|--------------|---------------|----------------|
   | 06    | Purchase from Ahmad Supplies Co.          | 5,000        |               | 5,000          |
   | 30    | Purchase from Ahmad Supplies Co.          | 15,000       |               | 20,000         |

3. **Computer Equipment (Account Number: 203)**
   | Date  | Description                               | Debit (Rs.) | Credit (Rs.) | Balance (Rs.) |
   |-------|-------------------------------------------|--------------|---------------|----------------|
   | 20    | Purchase from Reliable Technology         | 5,500        |               | 5,500          |

---

### c) Post these Transactions in the Subsidiary Ledger Accounts

**Subsidiary Ledger Accounts**

1. **Decent Supplies**
   | Date  | Description          | Debit (Rs.) | Credit (Rs.) | Balance (Rs.) |
   |-------|----------------------|--------------|---------------|----------------|
   | 02    | Purchase             | 8,500        |               | 8,500          |
   | 10    | Purchase             | 22,000       |               | 30,500         |

2. **Ahmad Supplies Company**
   | Date  | Description          | Debit (Rs.) | Credit (Rs.) | Balance (Rs.) |
   |-------|----------------------|--------------|---------------|----------------|
   | 06    | Store Supplies       | 5,000        |               | 5,000          |
   | 30    | Saleable Goods       | 15,000       |               | 20,000         |

3. **Laeeq Sons**
   | Date  | Description          | Debit (Rs.) | Credit (Rs.) | Balance (Rs.) |
   |-------|----------------------|--------------|---------------|----------------|
   | 14    | Purchase             | 18,500       |               | 18,500         |
   | 25    | Purchase             | 10,000       |               | 28,500         |

4. **Reliable Technology**
   | Date  | Description          | Debit (Rs.) | Credit (Rs.) | Balance (Rs.) |
   |-------|----------------------|--------------|---------------|----------------|
   | 20    | Purchase             | 5,500        |               | 5,500          |

---

### d) Schedule of Accounts Payable

**Accounts Payable Schedule**

| Creditor                  | Balance (Rs.) |
|--------------------------|----------------|
| Decent Supplies          | 30,500         |
| Ahmad Supplies Company    | 20,000         |
| Laeeq Sons               | 28,500         |
| Reliable Technology       | 5,500          |
| **Total Accounts Payable**| **84,500**     |

**Reconciliation with Control Account:**

- **Total Accounts Payable from Control Accounts** (from above postings):  
  - Merchandise Inventory: Rs. 59,000 (for Decent Supplies and Laeeq Sons)
  - Store Supplies: Rs. 20,000 (for Ahmad Supplies)
  - Computer Equipment: Rs. 5,500 (for Reliable Technology)

Total Liability:
- 59,000 + 20,000 + 5,500 = 84,500

The balance of Rs. 84,500 in the Schedule of Accounts Payable reconciles with the amounts in control accounts.

This covers all the requirements regarding the purchase transactions with Ashan Trading Enterprise for April 2020. Let me know if you need any further assistance or clarification!