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T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 11 - Special Purpose Books II - Other Books

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T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 11 - Special Purpose Books II - Other Books Page/Excercise 11.42

Solution PQ 1

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

Solution PQ 2

 

Verma Bros.

Purchases Book 

Date

Name of Supplier

(Account to be credited)

 

Invoice No.

L.F.

Details

Rs. 

Rs. 

2018

 

 

 

 

 

 

Jan 03

M/s. Birla Mills

 

 

 

 

 

 

100 pieces long cloth @ Rs.800 each

 

 

 

80,000

 

 

50 pieces shirting @ Rs.500 each

 

 

 

25,000

 

 

 

 

 

 

1,05,000

 

 

Add: Input CGST @6%

 

 

 

6,300

 

 

Add: Input SGST @6%

 

 

 

6,300

1,17,600

Jan 15

M/s. Arvind Mills

 

 

 

 

 

 

20 pieces coating @ Rs.2,000 each

 

 

 

40,000

 

 

10 pieces shirting @ Rs.500 each

 

 

 

5,000

 

 

 

 

 

 

45,000

 

 

Add: Input IGST @12%

 

 

 

5,400

50,400

Jan 30

Purchases A/c

Dr.

 

 

 

1,68,000

 

Note:

a. Cash purchases made on 8th Jan will be recorded in cash book as it is cash transaction and not credit.

b. Purchase of Typewriters on 20th Jan is not recorded in Purchase book as it is not goods that the firm trade in. It is an asset for the firm and not goods (i.e., stock)

 

 

 

 

T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 11 - Special Purpose Books II - Other Books Page/Excercise 11.43

Solution PQ 3

 

 

Purchases Book

Date

Name of Supplier

(Account to be credited)

 

Invoice No.

L.F.

Details

Rs. 

Cost

Rs. 

Freight

Rs. 

CGST

Rs. 

SGST

Rs. 

IGST

Rs. 

Total

Rs. 

2018

 

 

 

 

 

 

 

 

 

 

 

Apr 01

Videocon India Ltd. Kolkata

 

 

 

 

 

 

 

 

 

 

 

30 Colour T.V. @ Rs.15,000 each

 

 

 

4,50,000

 

 

 

 

 

 

 

Less: 10% Trade Discount

 

 

 

45,000

 

 

 

 

 

 

 

 

 

 

 

4,05,000

 

 

 

 

 

 

 

Add: Input IGST @ 12%

 

 

 

48,600

4,05,000

2,000

 

 

48,600

4,55,600

Apr 15

Soni India Ltd. Guwahti

 

 

 

 

 

 

 

 

 

 

 

10 Colour T.V. @ Rs.20,000

 

 

 

2,00,000

 

 

 

 

 

 

 

Less: 10% Trade Discount

 

 

 

20,000

 

 

 

 

 

 

 

 

 

 

 

1,80,000

 

 

 

 

 

 

 

Add: Input CGST @ 6% 

 

 

 

10,800

 

 

 

 

 

 

 

Add: Input SGST @ 6% 

 

 

 

10,800

1,80,000

 

10,800

10,800

 

2,01,600

Apr 20

Music India Ltd., Delhi

 

 

 

 

 

 

 

 

 

 

 

10 Music System @ Rs.10,000

 

 

 

1,00,000

 

 

 

 

 

 

 

Less: 15% Trade Discount

 

 

 

15,000

 

 

 

 

 

 

 

 

 

 

 

85,000

 

 

 

 

 

 

 

Add: Input IGST @ 12% 

 

 

 

10,200

85,000

 

 

 

10,200

95,200

Apr 30

Videocon India Ltd. Kolkata

 

 

 

 

 

 

 

 

 

 

 

5 Washing Machines @ Rs.15,000 each

 

 

 

75,000

 

 

 

 

 

 

 

Less: 20% Trade Discount

 

 

 

15,000

 

 

 

 

 

 

 

 

 

 

 

60,000

 

 

 

 

 

 

 

Add: Input IGST @ 12% 

 

 

 

7,200

60,000

1,000

 

 

7,200

68,200

Apr 30

Purchases A/c

Dr.

 

 

 

7,30,000

3,000

10,800

10,800

66,000

8,20,600

 

 

Purchases Account

Dr.

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

2018

 

 

 

 

 

 

 

Apr 30

To Sundries as per Purchases Book

 

7,30,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Freight Account

Dr.

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

2018

 

 

 

 

 

 

 

Apr 01

To Videocon India Ltd. A/c

 

2,000

 

 

 

 

Apr 30

To Videocon India Ltd. A/c

 

1,000

 

 

 

 

 

 

Videocon India Ltd. Kolkata

Dr. 

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

 

 

 

 

2018

 

 

 

 

 

 

 

Apr 01

By Purchases A/c

 

4,05,000

 

 

 

 

Apr 01

By Input IGST A/c

 

48,600

 

 

 

 

Apr 01

By Freight A/c

 

2,000

 

 

 

 

Apr 30

By Purchases A/c

 

60,000

 

 

 

 

Apr 30

By Input IGST A/c

 

7,200

 

 

 

 

Apr 30

By Freight A/c

 

1,000

 

 

 

Soni India Ltd. Guwahti

Dr. 

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

 

 

 

 

2018

 

 

 

 

 

 

 

Apr 15

By Purchases A/c

 

1,80,000

 

 

 

 

Apr 15

By Input CGST A/c

 

10,800

 

 

 

 

Apr 15

By Input SGST A/c

 

10,800

 

 

 

 

 

 

 

 

 

Music India Ltd., Delhi

Dr.

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

 

 

 

 

2018

 

 

 

 

 

 

 

Apr 20

By Purchases A/c

 

85,000

 

 

 

 

Apr 20

By Input IGST A/c

 

10,200

 

Input CGST A/c

Dr.

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 30

To Sundries as per Purchases Book

 

10,800

 

 

 

 

 

 

 

 

 

 

 

 

 

Input SGST A/c

Dr.

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 30

To Sundries as per Purchases Book

 

10,800

 

 

 

 

 

 

 

 

 

 

 

 

 

Input IGST A/c

Dr.

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 30

To Sundries as per Purchases Book

 

66,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Solution PQ 4

 

In the books of M/s. B.K. Gupta, Kolkata

Purchases Book 

Date

Name of Supplier

(Account to be credited)

 

Invoice No.

L.F.

Details

Rs. 

Cost

Rs. 

Packing and Other Charges

Rs. 

CGST

Rs. 

SGST

Rs. 

IGST

Rs. 

Total

Rs. 

2018

 

 

 

 

 

 

 

 

 

 

 

Apr 08

Subodh Brothers, Delhi

 

 

 

 

 

 

 

 

 

 

 

5 chests of tea @ Rs.7,000 per chest

 

 

 

35,000

 

 

 

 

 

 

 

Less: 10% Trade Discount

 

 

 

3,500

 

 

 

 

 

 

 

 

 

 

 

31,500

 

 

 

 

 

 

 

Add: Input IGST @ 12%

 

 

 

3780

31,500

500

 

 

3,780

35,780

Apr 20

Siliguri Tea Agency, Siliguri, west Bangal

 

 

 

 

 

 

 

 

 

 

 

15 Boxes Tea @ Rs.600 per Box

 

 

 

9,000

 

 

 

 

 

 

 

Less: 10% Trade Discount

 

 

 

900

 

 

 

 

 

 

 

 

 

 

 

8,100

 

 

 

 

 

 

 

Add: Input CGST @ 6% 

 

 

 

486

 

 

 

 

 

 

 

Add: Input SGST @ 6% 

 

 

 

486

8,100

50

486

486

 

9,122

Apr 30

Purchase A/c

Dr.

 

 

 

39,600

550

486

486

3,780

44,902

 

 

Purchases Account

Dr.

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

2018

 

 

 

 

 

 

 

Apr 30

To Sundries as per Purchases Book

 

39,600

 

 

 

 

 

 

 

Packing and Other Charges Account

Dr. 

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

2018

 

 

 

 

 

 

 

Apr 08

To Subodh Brothers A/c

 

500

 

 

 

 

Apr 20

To Siliguri Tea Agency A/c

 

50

 

 

 

 

 

 

Subodh Brothers Account

Dr. 

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

 

 

 

 

2018

 

 

 

 

 

 

 

Apr 08

By Purchases A/c

 

31,500

 

 

 

 

Apr 08

By Input IGST A/c

 

3,780

 

 

 

 

Apr 08

By Freight and Other Charges A/c

 

500

 

 

Siliguri Tea Agency Account

Dr. 

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

 

 

 

 

2017

 

 

 

 

 

 

 

Apr 20

By Purchases A/c

 

8,100

 

 

 

 

Apr 20

By Input CGST A/c

 

486

 

 

 

 

Apr 20

By Input SGST A/c

 

486

 

 

 

 

Apr 20

By Freight and Other Charges A/c

 

50

 

 

Input CGST A/c

Dr.

Cr.

Date

Particulars

J.F.

Rs. 

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 30

To Sundries as per Purchases Book

 

486

 

 

 

 

 

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