Solve please

To find credit sales first you need to make debtors a/c Debit opening debtors in it and credit the others.. Leaving cash sales Balancing figure will be-1,66,000 at debit side Thats your credit sales not your total sales will be Credit sales+cash sales Which will be equal to 1,86,000. Your answer is (d) i am also a CPT student..and this is question from 8th model test paper of second book :)

You wrote the D answer wrong :O

Question is 25th from 7th model test paper of book 2

 D is the correct answer. the cash sales will be included in the cash received form the customer. the debtors A/c after the bad debt will be 1000. now to become 7000/- again 6000/- must be in the form of money due from credit sales. total credit sales = 1,60,000 - 20,000 + 6000 = 146,000 and cash sales are 20,000 so total sales are 1,66,000

Yes Tejaswi is correct. Total sale during the year will be Rs. 1,66,000. (Rs. 1,46,000 credit sale and Rs. 20,000 Cash Sale) While calculating the credit sale collection from Debtor will be considered as Rs. 1,40,000. (Rs. 1,60,000 total collection from Customer- Rs. 20000 cash Sale).