Question

On the basis of above detail prepare an invoice in proper format
M/s Ashoka Agencies, Lucknow, sends the following goods to M/s Kanaujia Brothers, Kanpur:
I. 10 Boxes ‘Godrej Soap’ (Every box contains 120 pieces of soap) @ Rs. 70 per dozen.
II. 7 Boxes ‘Parachute Coconut Oil’ (Every box contains 252 bottles of 200 ml each) @ Rs 40 per dozen bottles
III. 32 Tin ‘Dalda’ vanaspati ghee (Every tin of 5 kg. @ Rs 35 per kg)
IV. 12 Boxes of ‘Lifebuoy’ Soap (Each box contains 10 dozen of soap). @ Rs 65 per dozen 7% Trade discount is available for customers
While sending goods
(a) Packing charges Rs 12 per box, Dalda ghee Rs 2 per tin.
(b) Cartage - Rs 80,
(c) Railway freight Rs 320 and
(d) Insurance expenses Rs 120.

Hint:

Ensure all charges and discounts are clearly itemized in the invoice.

Answer 1

Step 1: Calculate quantities and rates


- Godrej Soap: 10 boxes × 120 pieces = 1200 pieces = 100 dozen (1200 ÷ 12), Rate Rs. 70/dozen, Amount = 100 × 70 = Rs. 7,000

- Parachute Coconut Oil: 7 boxes × 252 bottles = 1764 bottles = 147 dozen (1764 ÷ 12), Rate Rs. 40/dozen, Amount = 147 × 40 = Rs. 5,880

- Dalda Ghee: 32 tins × 5 kg = 160 kg, Rate Rs. 35/kg, Amount = 160 × 35 = Rs. 5,600

- Lifebuoy Soap: 12 boxes × 10 dozen = 120 dozen, Rate Rs. 65/dozen, Amount = 120 × 65 = Rs. 7,800, Less 7% Trade Discount = 7,800 × 0.07 = Rs. 546, Net Amount = 7,800
- 546 = Rs. 7,254

Step 2: Add Packing Charges


- Godrej Soap: 10 boxes × Rs. 12 = Rs. 120

- Parachute Coconut Oil: 7 boxes × Rs. 12 = Rs. 84

- Lifebuoy Soap: 12 boxes × Rs. 12 = Rs. 144

- Dalda Ghee: 32 tins × Rs. 2 = Rs. 64

- Total Packing Charges = 120 + 84 + 144 + 64 = Rs. 412

Step 3: Total Amount


- Subtotal: 7,000 + 5,880 + 5,600 + 7,254 = Rs. 25,734

- Add Packing Charges: Rs. 412

- Add Cartage: Rs. 80

- Add Railway Freight: Rs. 320

- Add Insurance Expenses: Rs. 120

- Total Amount = 25,734 + 412 + 80 + 320 + 120 = Rs. 26,666

Step 4: Invoice Format

\textit{M/s Ashoka Agencies}
\textit{Lucknow}
\textit{Invoice No.: [Insert Number]}
\textit{Date: 07/10/2025}
\textit{To: M/s Kanaujia Brothers, Kanpur}
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-| | Godrej Soap (10 boxes) | 100 dozen | 70/dozen | 7,000 | | Parachute Coconut Oil (7 boxes) | 147 dozen | 40/dozen | 5,880 | | Dalda Ghee (32 tins) | 160 kg | 35/kg | 5,600 | | Lifebuoy Soap (12 boxes) | 120 dozen | 65/dozen | 7,800 | | Less: Trade Discount (7%) | | | (546) | | Subtotal | | | 25,734 | | Packing Charges | | | 412 | | Cartage | | | 80 | | Railway Freight | | | 320 | | Insurance Expenses | | | 120 | | Total Amount | | | 26,666 | \textit{Terms: Payable within 30 days}
\textit{For M/s Ashoka Agencies}
\textit{Authorized Signatory}