Question

M/s Ashoka Agency, Kanpur sent the following goods to M/s Kanpuria Brothers, Faizabad:
(1) Ganga Soap (120 tablets in each box) at Rs. 70 per dozen.
(2) 7 boxes Parachute Coconut Oil, each box contains 252 bottles of 200 ml @ Rs. 80 per dozen bottles.
(3) 32 tins Dalda Vanaspati Ghee (each tin of 5 kg) @ Rs. 35 per kg.
(4) 12 boxes Lifebuoy Soap (each box contains 10 dozen soap) @ Rs. 65 per dozen. 7.5% Trade discount is available to the customer.
In sending the goods:
(i) Packing expenses Rs. 12 per box (Rs. 2 per tin on Vanaspati Ghee).
(ii) Cart expenses Rs. 80.
(iii) Railway freight Rs. 320.
(iv) Insurance expenses Rs. 120.
Based on the above details, prepare the invoice in proper format.

Hint:

In invoice preparation: First compute gross amount, then deduct trade discount, finally add packing, cartage, freight, and insurance to find the net payable.

Answer 1

M/s Ashoka Agency, Kanpur  
Invoice to: M/s Kanpuria Brothers, Faizabad 
 

 

S. No.	Particulars	Quantity	Rate (Rs.)	Amount (Rs.)
1	Ganga Soap (120 tablets = 10 dozen)	10 dozen	70	700
2	Parachute Coconut Oil (7 boxes × 252 bottles = 1764 bottles = 147 dozen)	147 dozen	80	11,760
3	Dalda Vanaspati Ghee (32 tins × 5 kg = 160 kg)	160 kg	35	5,600
4	Lifebuoy Soap (12 boxes × 10 dozen = 120 dozen)	120 dozen	65	7,800
Total				25,860
Less: Trade Discount 7.5%				1,939.50
Net Amount after Discount				23,920.50

Additional Charges 
(i) Packing Expenses = Rs. 12 per box (12 boxes) = Rs. 144 + Rs. 2 per tin (32 tins) = Rs. 64 → Total = Rs. 208 
(ii) Cartage = Rs. 80 
(iii) Railway Freight = Rs. 320 
(iv) Insurance = Rs. 120 
Total Expenses = 208 + 80 + 320 + 120 = Rs. 728 
Net Amount Payable = Rs. 23,920.50 + Rs. 728 = Rs. 24,648.50 

Conclusion: 
The invoice prepared for M/s Kanpuria Brothers shows the Net Amount Payable = Rs. 24,649 (approx.).