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Page No 11.42:

Question 1:

Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:  

 

 

 

2018  
May 1 Bought from M/s. Chunni Lal Mam Raj, Delhi:
  100 bags of ITC Wheat Atta @ ₹530 per bag
  50 bags of Rice Basmati @ ₹500 per bag
  Less: Trade Discount @ 10%
  CGST and SGST @ 6% each was payable on the purchases
May 3 Bought from M/s. Kanodia Oil Mills, Delhi:
  40 tins Oil @ ₹1,500 per tin
  20 tins Banaspati Oil @ ₹900 per tin
  Less: Trade Discount @ 5%
  CGST and SGST @ 6% each was payable on the purchases
May 4 Purchased from M/s. Gupta Bros., Hapur:
  25 bags gram @ ₹480 per bag
  40 bags oats @ ₹25 per bag
  Less: Trade Discount @ 5%

 

IGST @ 12% was payable on the purchases

       

Answer:

Purchases Book
Date
Particulars
Invoice No.
L.F.
Details
Cost
Input
CGST
Input SGST
Input
IGST
Total
May 01
M/s Chunni Lal Mam Raj, Delhi    
 
 
 
 
 
 
  100 bags of ITC Wheat Atta @ Rs 530 per bag    
53,000
 
 
 
 
 
 
50 bags of Rice Basmati @ Rs 500 per bag    
25,000
 
 
 
 
 
 
     
78,000
 
 
 
 
 
 
Less: 10% T.D.    
7,800
 
 
 
 
 
 
     
70,200
 
 
 
 
 
 
Add: CGST @ 6%    
4,212
 
 
 
 
 
 
Add:  SGST @ 6%    
4,212
 
 
 
 
 
       
78,624
70,200
4,212
4,212
78,624
 
     
 
 
 
 
 
 
May 03
M/s Kanodia Oil Mills, Delhi    
 
 
 
 
 
 
 
40 tins Oil @ Rs 1,500 per tin    
60,000
 
 
 
 
 
 
20 tins Banaspati Oil @ Rs 900 per tin    
18,000
 
 
 
 
 
 
     
78,000
 
 
 
 
 
 
Less: 5% T.D.    
3,900
 
 
 
 
 
 
     
74,100
 
 
 
 
 
 
Add: CGST @ 6%    
4,446
 
 
 
 
 
 
Add:  SGST @ 6%    
4,446
 
 
 
 
 
 
     
82,992
74,100
4,446
4,446
82,992
May 03
M/s Gupta Bros., Hapur    
 
 
 
 
 
 
 
25 bags gram @ Rs 480 per bag    
12,000
 
 
 
 
 
 
40 bags Oats @ Rs 25 per bag    
1,000
 
 
 
 
 
 
     
13,000
 
 
 
 
 
 
Less: 5% T.D.    
650
 
 
 
 
 
 
     
12,350
 
 
 
 
 
 
Add:  IGST @ 12%    
1,482
 
 
 
 
 
 
     
13,832
12,350
1,482
13,832
         
1,56,650
8,658
8,658
1,482
1,75,448
         
 
 
 
 
 

Page No 11.42:

Question 2:

Verma Bros. Kolkata carry on business as wholesale cloth dealer. From the following, write up their Purchases Book for January, 2018:

April 3 Purchased on credit from M/s. Birla Mills, Kolkata:
  100 pieces long cloth @ ₹ 800 each
  50 pieces shirting @ ₹ 500 each
  CGST and SGST payable @ 6% each
April 8 Purchased for cash from M/s. Ambika Mills, Ahmedabad:
  50 pieces muslin @ ₹ 1,000 each
  IGST payable @ 12%
April 15 Purchased on credit from M/s. Arvind Mills, Ahmedabad:
  20 pieces coating @ ₹ 2,000 each
  10 pieces shirting @ ₹ 500 each
  IGST payable @ 12%
April 20 Purchased on credit from M/s. Bharat Typewriter Ltd. Kolkata:
  5 typewriters @ ₹ 1,400 each
  CGST and SGST payable @ 6% each

Answer:

Purchases Book of Verma Bros., Kolkata
Date
Particulars
Invoice No.
L.F.
Details
Cost
Input
CGST
Input SGST
Input
IGST
Total
Jan 03
M/s Birla Mills, Kolkata    
 
 
 
 
 
 
  100 pieces long cloth @ Rs 800 each    
80,000
 
 
 
 
 
 
50 pieces shirting @ Rs 500 each    
25,000
 
 
 
 
 
 
     
1,05,000
 
 
 
 
 
 
Add: CGST @ 6%    
6,300
 
 
 
 
 
 
Add:  SGST @ 6%    
6,300
 
 
 
 
 
       
1,17,600
1,05,000
6,300
6,300
1,17,600
Jan 15
M/s Arvind Mills, Ahmedabad    
 
 
 
 
 
 
 
20 pieces coating @ Rs.2,000 each    
40,000
 
 
 
 
 
 
10 pieces shirting @ Rs.500 each    
5,000
 
 
 
 
 
 
      45,000
 
 
 
 
 
  Add: IGST @ 12%     5,400          
        50,400 45,000 - - 5,400 50,400
Jan 31        
1,50,000
6,300
6,300
5,400
1,68,000
         
 
 
 
 
 



Page No 11.43:

Question 3:

From the following information of Kamal, Guwahati, prepare a Purchases Book and post them into Ledger:
 

2018  
April 1 Purchased from Videocon India Ltd., Kolkata;
  30 Colour T.Vs @ ₹ 15,000 each, less Trade Discount @ 10% plus IGST @ 12%. Freight charges ₹ 2,000.
April 15 Purchased from Sony India Ltd., Guwahati:
  10 colour T.Vs @ ₹  20,000 each less Trade Discount @ 10%  plus CGST and SGST @ 6% each.
April 20 Purchased from Music India Ltd., Delhi:
  10 music systems @ ₹ 10,000 each less Trade Discount @ 15% plus IGST @ 12%.
April 30 Purchased from Videocon India Ltd., Kolkata:
  5 washing machine @ ₹ 15,000 each less Trade Discount @ 20%, plus IGST @ 12%, Freight charges ₹ 1,000.

Answer:

Purchases Book of Kamal, Guwahati
Date
Particulars
Invoice No.
L.F.
Details
Cost
Input
CGST
Input SGST
Input
IGST
Freight
Charges
Total
2018
April 01

Videocon India Ltd., Kolkata
   
 
 
 
 
 
 
 
  30 Color T.Vs. @ Rs.15,000 each    
4,50,000
 
 
 
 
 
 
 
  Less: 10% T.D.    
45,000
 
 
 
 
 
 
 
     
4,05,000
 
 
 
 
 
 
 
  Add:IGST @ 12%    
48,600
 
 
 
 
 
 
 
  Add:Freight Charges     2,000
 
 
 
 
 
 
       
4,55,600
4,05,000
48,600
2,000
4,55,600
 
     
 
 
 
 
 
 
 
April 15
Sony India Ltd., Guwahati    
 
 
 
 
 
 
 
 
10 Color T.Vs. @ Rs.20,000 each    
2,00,000
 
 
 
 
 
 
 
  Less: 10% T.D.    
20,000
 
 
 
 
 
 
 
     
1,80,000
 
 
 
 
 
 
 
  Add: CGST @ 6%    
10,800
 
 
 
 
 
 
 
  Add:  SGST @ 6%    
10,800
 
 
 
 
 
 
 
     
2,01,600
1,80,000
10,800
10,800
2,01,600
April 20 Music India Ltd., Delhi                  
  10 Music Systems @ Rs.10,000 each     1,00,000            
    Less: 15% T.D.     15,000            
        85,000            
    Add:  IGST @ 12%     10,200            
        95,200 85,000 10,200   95,200
April 30
Videocon India Ltd., Kolkata    
 
 
 
 
 
 
 
 
5 Washing Machines @ 15,000 each    
75,000
 
 
 
 
 
 
 
  Less: 20% T.D.    
15,000
 
 
 
 
 
 
 
     
60,000
 
 
 
 
 
 
    Add: IGST @ 12%     7,200            
 
  Add: Freight Charges    
1,000
 
 
 
 
 
 
 
     
68,200
60,000
 
7,200
1,000
68,200
April 30         7,30,000 10,800 10,800 66,000 3,000 8,20,600
         
 
 
 
 
 
 
 
Purchases Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
             
April 30 Sundries of  Purchases as per            
  Purchases Book  for the month of April  
7,30,000
       
               
 
Freight Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
     
 
     
April 01 Videocon India Ltd.  
2,000
       
April 30 Videocon India Ltd.  
1,000
       
               
 
Videcon India Ltd.
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2018
     
        April 01 Purchases  
4,05,000
        April 01 Input IGST   48,600
        April 01 Freight   2,000
        April 30 Purchases   60,000
        April 30 Input IGST   7,200
     
 
April 30 Freight  
1,000
               
 
Soni India Ltd.
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2018
     
       
April 15
Purchases  
1,80,000
        April 15 Input CGST   10,800
     
 
April 15
Input SGST  
10,800
               
 
Music India Ltd.
Dr.  
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
       
2018
     
       
April 20
Purchases  
85,000
       
April 20
Input IGST  
10,200
 
Input IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2017
     
 
     
April 01
Videocon India Ltd.  
48,600
        April 20 Music India Ltd.   10,200
        April 30 Videocon India Ltd.   7,200
 
Input CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2018
     
        April 15 Sony India Ltd.   10,800
               
 
Input SGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2018
     
 
     
April 15
Sony India Ltd.  
10,800
               
 
Input IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2017
     
 
     
April 01
Videocon India Ltd.  
48,600
        April 20 Music India Ltd.   10,200
 
   
 
April 30
Videocon India Ltd.  
7,200
               

Page No 11.43:

Question 4:

The following purchases were made by M/s. B.K Gupta, Kolkata, during the month of April, 2018. Prepare Purchases Book and post them in the Ledger Accounts:

2018  
April 8 Purchased on credit from Subodh Brothers, Delhi: 5 chests of tea @ ₹ 7,000 per chest at a Trade Discount of 10% plus IGST @ 12% and packing and other charges ₹ 500.
April 12
 
Purchased in cash 20 boxes of tea @ ₹ 500 per box at a Trade Discount of 10% plus CGST and SGST @ 6% each.
April 18 Purchased on credit 3 show cases @ ₹ 7,500 per case from Raj Furnishing House at a Trade Discount of 10% plus CGST and SGST @ 6% each.
April 20

 
Purchased on credit 15 boxes of tea @ ₹ 600 per box at a Trade Discount of 10% from Siliguri Tea Agency, Siliguri, West Bengal plus CGST and SGST @ 6% each and packing and other charges ₹ 50.
April 25 Purchased 5 kgs of Special Green Tea on credit from Darjeeling Tea House, Darjeeling, West Bengal @ ₹ 500 per kg at a Trade Discount of 10% plus CGST and SGST @ 6% each for household consumption of proprietor.

Answer:

Books of M/s. B. K. Gupta, Kolkata
Purchases Books
Date
Particulars
L.F.
Details (₹)
Cost
(₹)
Input IGST
(₹)
Input CGST
(₹)
Input SGST
(₹)
Packing and Other Charges
(₹)
Total
(₹)
2018
   
 
 
 
   
 
 
April 08
Subodh BrotheRs, Delhi  
 
 
 
   
 
 
 
5 chests of tea @ Rs 7,000 per chest  
35,000
 
 
   
 
 
 
  Less: 10% Trade Discount  
(3,500)
 
 
   
 
 
 
   
31,500
 
 
   
 
 
    Add: 12% IGST   3,780            
 
  Add: Packing and Other Charges  
500
           
      35,780 31,500 3,780 - - 500 35,780
 
   
 
 
 
   
 
 
April 20
Siliguri Tea Agency, Siliguri  
 
 
 
   
 
 
 
15 Boxes Tea @ Rs 600 per Box  
9,000
 
 
   
 
 
 
  Less: 10% Trade Discount  
(900)
 
 
   
 
 
 
   
8,100
 
 
   
 
 
    Add: 6% SGST   486            
    Add: 6% CGST   486            
    Add: Packing and Other Charges  
00050
           
 
   
9,122
8,100
-
486
486
50
9,122
April 30
   
 
39,600
3,780
486 486
550
44,902
 
                 
   
Purchases Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
             
April 30
Sundries of Purchases            
 
as per Purchases Book            
 
for the month of April  
39,600
       
 
   
 
       
 
             
 
Packing and Other Charges Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
     
 
     
April 08
Subodh BrotheRs  
500
       
April 20
Siliguri Tea Agency  
50
 
   
 
 
             
   
Subodh Brothers
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2018
     
       
April 08
Purchases  
31,500
       
April 08
Input IGST  
3,780
 
   
 
April 08
Freight and Other Charges  
500
               
 
Siliguri Tea Agency
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
 
 
 
2018
     
        April 20 Purchases  
8,100
        April 20 Input CGST  
486
        April 20 Input SGST   486
     
 
April 20 Freight and Other Charges  
50
               
 
Input IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
             
April 08
Subodh Brothers  
3,780
       
 
             
 
Input CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
     
 
     
April 20
Siliguri Tea Agency  
486
 
   
 
 
             
 
Input SGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
     
 
     
April 20 Siliguri Tea Agency   486        
               

Page No 11.43:

Question 5:

Prepare a Sales Book from the following transactions of Hema Traders, Kolkata dealing in furniture. Open a Ledger Account also:

2018  
April 1 Sold to M/s. Gupta Furniture House, Delhi:
  100 Chairs @ ₹ 1,500 per chair
  40 Tables @ ₹ 2,000 per table 
  Less: Trade Discount @ 5%
  Charged IGST @ 12%
April 10 Sold to M/s. Ajit Singh & Sons, Kolkata:
  150 Desks @ ₹ 1,000 per desk
  160 Chairs @ ₹ 1,500 per chair
  Less: Trade Discount @ 5%
  Charged CGST and SGST @ 6% each
April 15 Sold to M/s. Ideal Furniture House, Darjeeling:
  10 Sofa sets @ ₹ 75,000 each 
  5 Almirahs @ ₹ 3,000 each
  25 Office Tables @ ₹ 4,000 each
  Less: Trade Discount @ 10%
  Charged CGST and SGST @ 6% each

Answer:

Sales Book of Hema Traders, Kolkata

       

Date

Particulars

Invoice No.

L.F.

Details
(Rs)

Sales Value

(Rs)

Output
IGST
(Rs)
Output CGST
(Rs)
Output SGST
(Rs)
Total
(Rs)

2018

 

 

 

 

 

       

April 01

M/s Gupta Furniture House,  Delhi

 

 

 

 

       

 

100 chairs@ Rs 1,500 per chair

 

 

1,50,000

 

       

 

40 Tables @ Rs 2,000per table

 

 

80,000

 

       

 

 

 

 

2,30,000

 

       

 

Less: 5% Trade Discount

 

 



(11,500)

 

       

 

 

 

 

2,18,500

 

       
  Add: 12% IGST      
26,220
         
        2,44,720 2,18,500 26,220 - - 2,44,720

April 10

M/s. Ajit Singh & Sons, Kolkata

 

 

 

 

       

 

150 Desks @ Rs 1,000 per desk

 

 

1,50,000

 

       

 

160 Chairs @ Rs 1,500 per chair.

 

 

2,40,000

 

       

 

 

 

 

3,90,000

 

       

 

Less: 5% Trade Discount

 

 

(19,500)

 

       

 

 

 

 

3,70,500

 

       
  Add: 6% CGST     22,230          
          6% SGST     22,230          
        4,14,960 3,70,500 - 22,230 22,230 4,14,960

April 15

M/s. Ideal Furniture House, Darjeeling

 

 

 

 

       

 

10 Sofa sets @ Rs 75,000 each

 

 

7,50,000

 

       

 

5 Almirahs @ each Rs 3,000 each

 

 

15,000

 

       

 

25 Office Tables @ Rs 4,000 each

 

 

1,00,000

 

       

 

 

 

 

8,65,000

 

       
  Less: 10% Trade Discount     (86,500)          
        7,78,500          
  Add: 6% CGST     46,710          
          6% SGST     46,710          

 

 

 

 

8,71,920

7,78,500

  46,710 46,710 8,71,920

April 30

 

 

 

 

 

13,67,500

26,220 68,940 68,940 15,31,600

 

 

 

 

 

 

       
                     

 

 

 

Sales Account

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

 

 

 

 

2018

 

 

 

 

 

 

 

April 30

Sundries as per the Sales Book

 

13,67,500

 

 

 

 

 

 

 

 

 

 

M/s. Gupta Furniture House, Delhi

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2018

 

 

 

 

 

 

 

April 01

Sales

 

2,18,500

 

 

 

 

April 01 Output IGST   26,220        

 

 

 

 

 

 

 

 

 

 

M/s. Ajit Singh & Sons, Kolkata

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2018

 

 

 

 

 

 

 

April 10

Sales

 

3,70,500

 

 

 

 

April 10 Output CGST   22,230        
April 10 Output SGST   22,230        

 

 

 

 

 

 

 

 

 

 

M/s. Ideal Furniture House, Darjeeling

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2018

 

 

 

 

 

 

 

April 15

Sales

 

7,78,500

 

 

 

 

April 15 Output CGST   46,710        
April 15 Output SGST   46,710        

 

 

 

 

 

 

 

 

             
Output IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
        2018      
        April 01 M/s Gupta Furniture House   26,220
               
 
Output CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
       
2018
     
        April 10 M/s. Ajit Singh & Sons   22,230
       
April 15
M/s. Ideal Furniture House  
46,710
 
             
 
Output SGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2018
     
        April 10 M/s. Ajit Singh & Sons   22,230
        April 15 M/s. Ideal Furniture House   46,710
               
               



Page No 11.44:

Question 6:

From the following particulars, prepare a Sales Book of M/s. Gyan Prasad & Bros., Delhi, dealers of stationery and post into Ledger Accounts:

2017  
July 1 Sold to M/s. Stationery Mart, Delhi on credit:
  10 reams of white paper @ ₹ 300  per ream  
  Charged CGST and SGST @ 6% each
July 2 Sold to M/s. Puran Chand & Co., Chandigarh:
  6 dozen pens @ ₹ 200 per dozen
  Charged IGST @ 12%
July 10 Sold old newspaper for cash ₹ 62
July 25 Sold on credit to M/s. Rahim & Co., Varanasi:
  10 Drawing Boards @ ₹ 500 per piece
  Charged IGST @ 12%
July 30 Sold to M/s. Kay Cee & Co., Delhi on credit:
  4 Portable Study Tables @ ₹ 5,000 per table
  Charged CGST and SGST @ 6% each

Answer:

Books of M/s. B. K. Gupta, Kolkata
Purchases Books
Date
Particulars
Invoice No.
L.F.
Details (₹)
Sale Value
(₹)
Output IGST
(₹)
Output
CGST
(₹)
Output SGST
(₹)
Total
(₹)
2018
     
 
 
 
   
 
July 01
M/s Stationery Mart, Delhi    
 
 
 
   
 
 
10 reams white paper @ Rs.300 per ream    
3,000
 
 
   
 
 
     
 
 
 
   
 
    Add: 6% CGST     180          
 
           6% SGST    
180
         
        3,360 3,000 - 180 180 3,360
 
     
 
 
 
   
 
July 02
M/s Puran Chand & Company,Chandigarh    
 
 
 
   
 
 
6 dozens of pens @ Rs.200 per dozen    
1,200
 
 
   
 
 
  Add: 12% IGST    
144
 
 
   
 
 
     
1,344
1,200
144
- -
1,344
                   
July 25 M/s Rahim & Co.,Varanasi                
   10 Drawing Boards @ Rs.500 per piece     5,000          
  Add: 12% IGST     600          
        5,600 5,000 600 - - 5,600
July 30 M/s Kay Cee & Co., Delhi                
   4 Portable Study Tables @ Rs.5,000 per table     20,000
 
         
  Add: 6% CGST     1,200          
           6% SGST     1,200          
 
     
22,400
20,000
-
1,200 1,200 22,400
July 31
     
 
29,200
744
1,380 1,380
32,704
 
                 
   
Sales Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
        2018      
        July 31 Sundries of Sales as per Sales Book for the month of July   29,200
 
             
 
             
 
   
 
       
 
             
 
M/s Stationery Mart, Delhi
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
     
 
     
July 01 Sales   3,000        
July 01 Output CGST   180        
July 01
Output SGST  
180
       
 
             
   
M/s Puran Chand & Co., Chandigarh
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
             
July 02 Sales   1,200        
July 02 Output IGST   144        
 
   
 
       
               
 
M/s Rahim & Co., Varanasi
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
 
 
 
       
July 20 Sales   5,000        
July 20 Output IGST   600        
               
     
 
       
               
 
Output  IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
        2018      
        July 02 M/s Puran Chand & Co., Chandigarh   144  
     
 
July 20 M/s Rahim & Co.,Varanasi   600
               
 
Output CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
       
2018
     
        July 01 M/s Stationery Mart, Delhi   180
       
July 30
M/s Kay Cee & Co., Delhi  
1,200
 
             
 
Output SGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
       
2018
     
        July 01 M/s Stationery Mart, Delhi   180
        July 01 M/s Kay Cee & Co., Delhi   1,200
               
     
M/s Kay Cee & Co., Delhi
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
2018
     
 
     
July 30 Sales   20,000        
July 30 Output CGST   1,200        
July 30
Output SGST  
1,200
       
 
             
           

Page No 11.44:

Question 7:

From the following particulars, prepare Sales Book of Gupta & Co., Kolkata who deals in furniture :

2018  
Jan. 5 Sold on credit to Hari & Co., Kolkata:
  10 Tables @ ₹ 1,100 each
  20 Chairs @ ₹ 1,000 each
  Charged CGST and SGST @ 6% each
Jan. 10 Sold to M/s. Sharma & Co., Delhi on credit:
  5 Almirahs @ ₹ 5,000 each
  5 Stools @ ₹ 1,000 each
  Charged IGST @ 12%
Jan. 20 Sold old typewriter for ₹ 600 to Raja & Co., Kolkata on credit
  Charged CGST and SGST @ 6% each
Jan. 20 Sold to M/s. Sohan Lal & Bros., Kolkata on credit:
  5 Tables @  ₹ 2,500
  1 Revolving Chair @  ₹ 5,000 each
  Charged CGST and SGST @ 6% each

Answer:

2018

 

 

 

 

 

       

Jan.05

Hari & Co., Kolkata

 

 

 

 

       

 

20 chairs@ Rs 1,000 per chair

 

 

20,000

 

       

 

10 Tables @ Rs 1,100 per table

 

 

11,000

 

       

 

 

 

 

31,000

 

       

 

Add: 6% CGST
        6% SGST

 

 

 

1,860
1,860
 

 

       
        34,720 31,000 - 1,860 1,860 34,720

Jan.10

M/s. Sharma & Co., Delhi

 

 

 

 

       

 

5 Almirahas @ Rs. 5,000 each

 

 

25,000

 

       

 

5 Stools @ Rs. 1,000 each

 

 

5,000

 

       

 

 

 

 

30,000

 

       

 

 

 

 

 

 

       
  Add: 12% IGST     3,600          
                         
        33,600 30,000 3,600 - - 33,600

Jan. 25

M/s. Sohan Lal & Brothers, Kolkata

 

 

 

 

       

 

5 Tables @ Rs 2,500 each

 

 

12,500

 

       

 

1 Revolving Chair @ Rs. 5,000 each

 

 

5,000

 

       
        17,500          
  Add: 6% CGST     1,050          
          6% SGST     1,050          

 

 

 

 

19,600

17,500

- 1,050 1,050 19,600

Jan 31

     

 

 

78,500

3,600 2,910 2,910 87,920

 

 

 

 

 

 

       
                     

 

 

 

Sales Account

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

 

 

 

 

2018

 

 

 

 

 

 

 

Jan 31

Sundries as per the Sales Book

 

78,500

 

 

 

 

 

 

 

 

 

 

Hari & Co., Kolkata

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2018

 

 

 

 

 

 

 

Jan 05

Sales

 

31,000

 

 

 

 

Jan 05 Output CGST   1,860        
Jan 05 Output SGST   1,860        

 

 

 

 

 

 

 

 

 

 

M/s. Sharma & Co. , Delhi

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2018

 

 

 

 

 

 

 

Jan 10

Sales

 

30,000

 

 

 

 

Jan 10 Output IGST   3,600        

 

 

 

 

 

 

 

 

 

 

M/s. Sohan Lal & Brothers, Kolkata

Dr.

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2018

 

 

 

 

 

 

 

Jan 25

Sales

 

17,500

 

 

 

 

Jan 25 Output CGST   1,050        
Jan 25 Output SGST   1,050        

 

 

 

 

 

 

 

 

             
Output IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
        2018      
        Jan 10 M/sSharma & Co.   3,600
               
 
Output CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
       
2018
     
        Jan 05 M/s. Hari & Co.   1,860
        Jan 25 M/s. Sohan Lal Brothres   1,050
 
             
 
Output SGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount (₹)
Date
Particulars
J.F.
Amount (₹)
 
     
2018
     
        Jan 05 M/s. Hari & Co.   1,860
        Jan 25 M/s. Sohan Lal Brothres   1,050
               
               



Page No 11.45:

Question 8:

Prepare the Purchase Book and Sales Book from the following transactions:

2018  
Jan. 1 Bought from M/s. Uma Datt, Mumbai, on credit:
  1,000 Ragisters @ ₹ 80 each
  50 Reams Paper @ ₹ 250 per ream
  Less: Trade Discount 25%
  Add: IGST @ 5%
Jan. 2 Sold to Shri Dayal, Bengaluru:
  250 Registers @ ₹ 85 each
  5 Reams paper @ ₹ 300 per ream
  Charged CGST and SGST @ 2.5% each
Jan. 8 Bought from BILT, Delhi:
  100 Reams Ruled Paper @ ₹ 600 per ream
  Less: Trade Discount 15%
  Plus IGST @ 5%
Jan. 12 Sold to Gupta Bros., Delhi:
  250 Registers @ ₹ 85 each
  50 Reams Ruled Paper @ 700 per ream
  Less: Trade Discount 5%, charged IGST @ 5%
Jan. 18 Sold to Ram Saran Das:
  20 copies Double Entry Book Keeping @ ₹ 85 each
Jan. 25 Bought from Hari Ram, Delhi:
  1,000 pens @ ₹ 10 each
  Less: Trade Discount 15%
  Plus IGST @ 5%
Jan. 31 Sold to Rishi Kumar, Bengaluru:
  300 Registers @ ₹ 90 each
  50 Reams Ruled Paper @ ₹ 700 per ream
  20 Reams Paper @ ₹ 300 per ream
  Trade Discount 10%, charged CGST and SGST @ 2.5% each

Answer:

Purchases Book of Rahul, Bengaluru
Date
Particulars
Invoice No.
L.F.
Details
Cost
Input
IGST
Total
2018              
Jan. 01
M/s Uma Dutt, Mumbai    
 
 
 
 
  1,000 Registers @ Rs. 80 each    
80,000
 
 
 
 
50 Reams Paper@ Rs. 250per ream    
12,500
 
 
 
 
     
92,500
 
 
 
 
Less: 10% T.D.    
23,125