T. S. Grewal Solutions for Class 11-commerce Accountancy CBSE Chapter 11: Special Purpose Books II - Other Books

Special Purpose Books II - Other Books Exercise 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.
2019
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 8^th Jan will be recorded in cash book as it is cash transaction and not credit.

b. Purchase of Typewriters on 20^th 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)

Special Purpose Books II - Other Books Exercise 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.
2019
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.
2019
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.
2019
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.
				2019
				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.
				2019
				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.
				2019
				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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019
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.
2019
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.
2019
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.
				2019
				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.
				2019
				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.
2019				2019
Apr 30	To Sundries as per Purchases Book		486

Input SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 30	To Sundries as per Purchases Book		486

Input IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 30	To Sundries as per Purchases Book		3,780

Note:

a. Cash purchases made on 12^th April will be recorded in cash book as it is cash transaction and not credit.

b. Purchase of show cases on 18^th April 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)

c. Purchases made on 25^th April will not be recorded in purchases book as it is purchased for household consumption for the proprietor and not for the trading purpose of the firm.

Solution PQ 5

Sales Book
Date	Name of Customer (Account to be debited)		Invoice No.	L.F.	Details Rs.	Rs.
2019
Apr 01	M/s Gupta Furniture House, Delhi
	100 Chairs @ Rs.1,500 per chair				1,50,000
	40 Tables @ Rs.2,000 per table				80,000
					2,30,000
	Less: 5% Trade Discount				(11,500)
					2,18,500
	Add: Output IGST @ 12%				26,220	2,44,720
Apr 10	M/s. Ajit Singh and Sons, Amritsar
	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: Output CGST @ 6%				22,230
	Add: Output SGST @ 6%				22,230	4,14,960
Apr 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: Output CGST @ 6%				46,710
	Add: Output SGST @ 6%				46,710	8,71,920
Apr 30	Sales A/c	Cr.				15,31,600

Sales Account
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Apr 30	By Sundries as per the Sales Book		13,67,500

M/s. Gupta Furniture House, Delhi Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Apr 01	To Sales A/c		2,18,500
Apr 01	To Output IGST A/c		26,220

M/s. Ajit Singh and Sons, Amritsar Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Apr 10	To Sales A/c		3,70,500
Apr 10	To Output CGST A/c		22,230
Apr 10	To Output SGST A/c		22,230

M/s. Ideal Furniture House, Darjeeling Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Apr 15	To Sales A/c		90,000
Apr 15	To Output CGST A/c		46,710
Apr 15	To Output SGST A/c		46,710

Output CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Apr 30	By Sundries as per the Sales Book		68,940

Output SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Apr 30	By Sundries as per the Sales Book		68,940

Output IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Apr 30	By Sundries as per the Sales Book		26,220

Special Purpose Books II - Other Books Exercise 11.44

Solution PQ 6

In the books of M/s. Gyan Prasad and Bros. Sales Book
Date	Name of Customer (Account to be debited)		Invoice No.	L.F.	Details Rs.	Total Rs.
2018
July 01	M/s. Stationery Mart, Delhi
	10 Reams of White Paper @ Rs.300 per ream				3,000
	Add: Output CGST @6%				180
	Add: Output SGST @6%				180	3,360
July 02	M/s Puran Chand and Co., Chandigarh:
	6 Dozens Inkpot @ Rs.200 per dozen				1,200
	Add: Output IGST @12%				144	1,344
July 25	M/s. Rahim and Co., Varanasi
	10 Drawing Boards @ Rs.500 per piece				5,000
	Add: Output IGST @12%				600	5,600
July 30	M/s. Kay Ceeand Co., Delhi
	4 Portable Study Tables @ Rs.5,000 each				20,000
	Add: Output CGST @6%				1,200
	Add: Output SGST @6%				1,200	22,400
July 31	Sales A/c	Cr.				32,704

Note:

a. Sale of old newspaper on 10^th July is not recorded in Sales book as it is not goods that the firm trade in.

Sales Account
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2018
				July 31	By Sundries as per the Sales Book		29,200

M/s. Stationery Mart, Delhi Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018
July 01	To Sales A/c		3,000
July 01	To Output CGST A/c		180
July 01	To Output SGST A/c		180

M/s Puran Chand and Co., Chandigarh Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018
July 02	To Sales A/c		1,200
July 02	To Output IGST A/c		144

M/s. Rahim and Co., Varanasi Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018
July 25	To Sales A/c		5,000
July 25	To Output IGST A/c		600

M/s. Kay Ceeand Co., Delhi Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018
July 30	To Sales A/c		20,000
July 30	To Output CGST A/c		1,200
July 30	To Output SGST A/c		1,200

Output CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
				July 31	By Sundries as per the Sales Book		1,380

Output SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
				July 31	By Sundries as per the Sales Book		1,380

Output IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
				July 31	By Sundries as per the Sales Book		744

Solution PQ 7

In the books of Gupta and Co. Sales Book
Date	Name of Customer (Account to be debited)		Invoice No.	L.F.	Details Rs.	Total Rs.
2019
Jan 05	Hari and Co., Kolkata
	10 Tables @ Rs.1,100 each				11,000
	20 chairs @ Rs.1,000 each				20,000
					31,000
	Add: Output CGST @6%				1,860
	Add: Output SGST @6%				1,860	34,720
Jan 10	M/s Sharma and Co., Delhi
	5 Almirahs @ Rs.5,000 each				25,000
	5 Stools @ Rs.1,000 each				5,000
					30,000
	Add: Output IGST @12%				3,600	33,600
Jan 25	M/s. Sohan Lal and Bros., Kolkata
	5 Tables @ Rs.2,500 each				12,500
	1 Revolving Chair @ Rs.5,000				5,000
					17,500
	Add: Output CGST @6%				1,050
	Add: Output SGST @6%				1,050	19,600
Jan 31	Sales A/c	Cr.				87,920

Note:

a. Sale of old typewriter on 20^th January is not recorded in Sales book as it is not goods that the firm trade in. It is an asset for the firm and not goods (i.e., stock)

Sales Account
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Jan 31	By Sundries as per the Sales Book		78,500

Hari and Co., Kolkata Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Jan 05	To Sales A/c		31,000
Jan 05	To Output CGST A/c		1,860
Jan 05	To Output SGST A/c		1,860

M/s Sharma and Co., Delhi Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Jan 10	To Sales A/c		30,000
Jan 10	To Output IGST A/c		3,600

M/s. Sohan Lal and Bros., Kolkata Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Jan 25	To Sales A/c		17,500
Jan 25	To Output CGST A/c		1,050
Jan 25	To Output SGST A/c		1,050

Output CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Jan 31	By Sundries as per the Sales Book		2,910

Output SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2019
				Jan 31	By Sundries as per the Sales Book		2,910

Output IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Jan 31	By Sundries as per the Sales Book		3,600

Special Purpose Books II - Other Books Exercise 11.45

Solution PQ 8

Purchases Book
Date	Particulars	Invoice No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Total
Jan 01	M/s Uma Dutt, Mumbai
	1000 Registers @ Rs 80 each			80,000
	50 Reams of Paper @ Rs 250 per ream			12,500
				92,500
	Less: 25% T.D.			23,125
				69,375
	Add: IGST @ 5%			3,468.75
				72,843.75	69,375	-	-	3,468.75	72,843.75

Jan 08	BILT, Delhi
	100 Reams Ruled Paper @ Rs 600 per ream			60,000
	Less: 15% T.D.			9,000
				51,000
	Add: IGST @ 5%			2,550
				53,550	51,000	-	-	2,550	53,550
Jan 25	Hari Ram, Delhi
	1,000 Pens @ Rs 10 each			10,000
	Less: 15% T.D.			1,500
				8,500
	Add: IGST @ 5%			425
				8,925	8,500	-	-	425	8,925
					1,28,875	-	-	6,443.75	1,35,318.75

Sales Book
Date	Particulars	Bill No.	L.F.	Details	Value	Output CGST	Output SGST	Output IGST	Total
Jan 02	Shri Dayal, Bengaluru
	250 Registers @ Rs 85 each			21,250
	5 Reams Paper @ Rs 300 per ream			1,500
				22,750
	Add: CGST @ 2.5%			568.75
	Add: SGST @ 2.5%			568.75
				23,887.50	22,750	568.75	568.75	-	23,887.50

Jan 12	Gupta Bros., Delhi
	250 Resisters @ Rs 85 each			21,250
	50 Reams Ruled Paper @ Rs 700 per ream			35,000
				56,250
	Less: 5% T.D.			2,812.50
				53,437.50
	Add: IGST @ 5%			2,671.88
				56,109.38	53,437.50	-	-	2,671.88	56,109.38
Jan 18	Ram Saran Das
	20 copies Double Entry Book Keeping @ Rs 85 each			1,700
				1,700	1,700	-	-	-	1,700
Jan 31	Rishi Kumar, Bengaluru
	300 Resisters @ Rs 90 each			27,000
	50 Reams Ruled Paper @ Rs 700 per ream			35,000
	20 Reams Paper @ Rs 300 per ream			6,000
				68,000
	Less: 10% T.D.			6,800
				61,200
	Add: CGST @ 2.5%			1,530
	Add: SGST @ 2.5%			1,530
				64,260	61,200	1,530	1,530	-	64,260
					1,39,087.50	2,098.75	2,098.75	2,671.88	1,45,956.88

Solution PQ 9

In the books of Aruna Stores Purchases Return Book
Date	Name of Supplier (Account to be debited)		Debit Note No.	L.F.	Details Rs.	Rs.
2019
Jan 10	Sohan and Sons, Kolkata
	10 Rohtas Fans 36'' @ Rs.1,250				12,500
	Less: 10% Trade Discount				1,250
					11,250
	Add: Input CGST @6%				675
	Add: Input SGST @6%				675	12,600
Jan 25	Ram and Co., Delhi
	25 Tubelights @ Rs.200 per doz.				5,000
	Add: Output CGST @12%				600	5,600
Jan 31	Purchases Return A/c	Cr.				18,200

Purchases Return Account
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Jan 31	By Sundries as per the Purchases Return Book		16,250

Sohan and Sons, Kolkata Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Jan 10	To Purchases Return A/c		11,250
Jan 10	To Input CGST A/c		675
Jan 10	To Input SGST A/c		675

Ram and Co., Delhi Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Jan 25	To Purchases Return A/c		5,000
Jan 25	To Input IGST A/c		600

Input CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Jan 31	By Sundries as per the Purchases Return Book		675

Input SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2019
				Jan 31	By Sundries as per the Purchases Return Book		675

Input IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2019
				Jan 31	By Sundries as per the Purchases Return Book		600

Special Purpose Books II - Other Books Exercise 11.46

Solution PQ 10

Purchases Return Book
Date	Particulars	Debit Note No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Total
Apr 06	Ramesh Bros., Delhi			5,000
	Add: CGST @ 6%			300
	Add: SGST @ 6%			300
				5,600	5,000	300	300	-	5,600

Apr 08	Sohan Bros., Meerut			10,000
	Add: IGST @ 12%			1,200
				11,200	10,000	-	-	1,200	11,200

Apr 17	Mahesh Bros.			2,000
	Add: CGST @ 6%			120
	Add: SGST @ 6%			120
				2,240	2,000	120	120	-	2,240
					17,000	420	420	1,200	19,040

Solution PQ 11

Sales Return Book
Date	Particulars	Credit Note No.	L.F.	Details	Value	Output CGST	Output SGST	Output IGST	Total
Feb 10	Rama Stores, Delhi
	2 TV Sony @ Rs 20,000 each			40,000
	Add: CGST @ 9% each			3,600
	Add: SGST @ 9% each			3,600
				47,200	40,000	3,600	3,600	-	47,200

Feb 20	Sohan Singh and Co., Dehradun
	3 Washing Machines Videocon @ Rs 10,000 each			30,000
	Add: IGST @ 18%			5,400
				35,400	30,000	-	-	5,400	35,400
					70,000	3,600	3,600	5,400	82,600

Solution PQ 12

In the books of Raj Stores Sales Return Book
Date	Name of Customer (Account to be credited)		Credit Note No.	L.F.	Details Rs.	Rs.
2018
July 01	Sohan and Sons, Delhi
	2 Laptops HP @ Rs.40,000 each				80,000
	Add: Output CGST @6%				4,800
	Add: Output SGST @6%				4,800	89,600
July 02	Ramesh and Sons, Noida
	2 'Ricoh' printers @ Rs.10,000 each				20,000
	Add: Output IGST @12%				2,400	22,400
July 25	Dinesh, Chandigarh
	10 HP Desktops @ Rs.20,000				2,00,000
	Add: Output IGST @12%				24,000	2,24,000
July 31	Sales Return A/c	Dr.				3,36,000

Note:

a. Goods returned by Ravi on 26^th July will be recorded in cash book as it is cash transaction and not credit.

Sales Return Account
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018
July 31	By Sundries as per the Sales Return Book		3,00,000

Sohan and Sons, Delhi Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2018
				July 01	To Sales Return A/c		80,000
				July 01	To Output CGST A/c		4,800
				July 01	To Output SGST A/c		4,800

Ramesh and Sons, Noida Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2018
				July 02	To Sales Return A/c		20,000
				July 02	To Output IGST A/c		2,400

Dinesh, Chandigarh Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2018
				July 25	To Sales Return A/c		2,00,000
				July 25	To Output IGST A/c		24,000

Output CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018
July 31	By Sundries as per the Sales Return Book		4,800

Output SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018
July 31	By Sundries as per the Sales Return Book		4,800

Output IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018
July 31	By Sundries as per the Sales Return Book		26,400

Solution PQ 13

Returns Inwards Book
Date	Name of Customer (Account to be credited)		Credit Note No.	L.F.	Details Rs.	Rs.
2019
Mar 01	Mathur Bros., New Delhi
	5 pairs of Shoes @ Rs.2,000 per pair				10,000
	Less: Trade Discount 10%				(1,000)
					9,000
	Add: Output IGST @18%				1,620	10,620
Mar 12	Baluja Shoes Co., Mumbai
	12 pairs of Ladies Chappals @ Rs.4,000 per pair				48,000
	Less: 10% Trade Discount				(4,800)
					43,200
	Add: Output CGST @9%				3,888
	Add: Output SGST @9%				3,888	50,976
Mar 31	Return Inward A/c	Dr.				61,596

Returns Inwards Account
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Mar 31	By Sundries as per the Return Inwards Book		52,200

Mathur Bros., New Delhi Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Mar 01	To Return Inwards A/c		9,000
				Mar 01	To Output CGST A/c		1,620

Baluja Shoes Co., Mumbai Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Mar 12	To Return Inwards A/c		43,200
				Mar 12	To Output CGST A/c		3,888
				Mar 12	To Output SGST A/c		3,888

Output CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Mar 31	By Sundries as per the Return Inwards Book		3,888

Output SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Mar 31	By Sundries as per the Return Inwards Book		3,888

Output IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Mar 31	By Sundries as per the Return Inwards Book		1,620

Returns Outwards Book
Date	Name of Supplier (Account to be debited)		Debit Note No.	L.F.	Details Rs.	Rs.
2019
Mar 05	Kanpur Leather Private Ltd., Kanpur
	100 pairs of Chappals @ Rs.300 per pair				30,000
	Less: 15% Trade Discount				(4,500)
					25,500
	Add: Input IGST @18%				4,590	30,090
Mar 20	Bata Shoes Pvt. Ltd., Mumbai
	100 pairs B.S.C Canvas Shoes @ Rs.500 per pair				50,000
	Less: 15% Trade Discount				(7,500)
					42,500
	Add: Input CGST @9%				3,825
	Add: Input SGST @9%				3,825	50,150
Mar 31	Return Outward A/c	Cr.				80,240

Returns Outward Account
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Mar 31	By Sundries as per the Returns Outward Book		68,000

Kanpur Leather Private Ltd., Kanpur Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Mar 05	To Returns Outward A/c		25,500
Mar 05	To Input IGST A/c		4,590

Bata Shoes Pvt. Ltd., Mumbai Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019
Mar 20	To Returns Outward A/c		42,500
Mar 20	To Input CGST A/c		3,825
Mar 20	To Input SGST A/c		3,825

Input CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Mar 31	By Sundries as per the Returns Outward Book		3,825

Input SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Mar 31	By Sundries as per the Returns Outward Book		3,825

Input IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Mar 31	By Sundries as per the Returns Outward Book		4,590

Special Purpose Books II - Other Books Exercise 11.47

Solution PQ 14

Journal
Date	Particulars		L.F.	Debit Amount (Rs.)	Credit Amount (Rs.)
31/3/19	Trading A/c	Dr.		42,875
	To Purchases A/c				37,500
	To Carriage Inwards A/c				375
	To Wages A/c				5,000
	(Direct expenses debited to Trading A/c)

	Sales A/c	Dr.		95,000
	To Trading A/c				95,000
	(Sales credited to Trading A/c)

	Trading A/c	Dr.		52,125
	To Profit and Loss A/c				52,125
	(Transfer of gross profit to PandL A/c)

	Profit and Loss A/c	Dr.		7,650
	To Discount A/c				150
	To Carriage Outwards A/c				600
	To Bad Debts A/c				750
	To Salaries A/c				3,600
	To Trade Expenses A/c				2,550
	(Indirect expenses debited to PandL A/c)

	Discount A/c	Dr.		175
	Commission A/c	Dr.		2,125
	To Profit and Loss A/c				2,300
	(Indirect incomes credited to PandL A/c)

	Profit and Loss A/c	Dr.		46,775
	To Capital A/c				46,775
	(Transfer of net profit to Capital A/c)

Solution PQ 15

Journal
Date	Particulars		L.F.	Debit Amount (Rs.)	Credit Amount (Rs.)
(i)	Trading A/c	Dr.		32,000
	To Profit and Loss A/c				32,000
	(Transfer of gross profit to PandL A/c)

(ii)	Profit and Loss A/c	Dr.		14,500
	To Sri Sankar Saha's Capital A/c				14,500
	(Transfer of net profit to capital)

(iii)	Sri Sankar Saha's Capital A/c	Dr.		10,000
	To Drawings A/c				10,000
	(Withdrawals from capital)

(iv)	Cash A/c	Dr.		7,840
	To Purchases Return A/c				7,000
	To Input IGST A/c				840
	(Goods purchased returned)

(v)	Sales Return A/c	Dr.		6,000
	Output CGST A/c	Dr.		360
	Output SGST A/c	Dr.		360
	To Cash A/c				6,720
	(Goods sold returned)

Solution PQ 16

Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Accrued Interest A/c	Dr.		2,500
	To Interest A/c				2,500
	(Interest accrued)

(ii)	Wages A/c	Dr.		10,000
	To Wages Outstanding A/c				10,000
	(Wages outstanding for May 2018)

(iii)	Prepaid Insurance A/c	Dr.		1,500
	To Insurance A/c				1,500
	(Prepaid insurance)

(iv)	Manager's Commission A/c	Dr.		6,000
	To Manager's Commission Payable A/c				6,000
	(Commission due to the manager)

(v)	Interest on Loan A/c	Dr.		10,125
	To Outstanding Interest on Loan A/c				10,125
	(Interest on loan due but not paid)

Special Purpose Books II - Other Books Exercise 11.48

Solution PQ 17

Purchases Book
Date 2019	Particulars	Invoice No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Total
Jan 01	Hari Ram, Kanpur			8,000
	Add: CGST @ 6%			480
	Add: SGST @ 6%			480
				8,960	8,000	480	480	-	8,960

Jan 02	Mangal, Kolkata			50,000
	Add: IGST @ 12%			6,000
				56,000	50,000	-	-	6,000	56,000

Jan 09	Raghunath, Delhi			10,000
	Less: 10% T.D.			1,000
				9,000
	Add: IGST @ 12%			1,080
				10,080	9,000	-	-	1,080	10,080
					67,000	480	480	7,080	75,040

Sales Book
Date	Particulars	Bill No.	L.F.	Details	Value	Output CGST	Output SGST	Output IGST	Total
Jan 01	Ramesh, Delhi			15,000
	Add: IGST @ 12%			1,800
				16,800	15,000	-	-	1,800	16,800

Jan 02	Dina Nath, Lucknow			10,000
	Add: CGST @ 6%			600
	Add: SGST @ 6%			600
				11,200	10,000	600	600	-	11,200
Jan 04	Zakir Hussain, Lucknow			5,000
	Add: CGST @ 6%			300
	Add: SGST @ 6%			300
				5,600	5,000	300	300	-	5,600
Jan 10	Raja Ram			5,000
	Less: 5% T.D.			250
				4,750
	Add: CGST @ 6%			285
	Add: SGST @ 6%			285
				5,320	4,750	285	285	-	5,320
					34,750	1,185	1,185	1,800	38,920

Purchases Return Book
Date	Particulars	Debit Note No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Total
Jan 04	Mangal Kolkata			5,000
	Add: IGST @ 12%			600
				5,600	5,000	-	-	600	5,600

Jan 07	Hari Ram, Kanpur			500
	Add: CGST @ 6%			30
	Add: SGST @ 6%			30
				560	500	30	30	-	560
					5,500	30	30	600	6,160

Sales Return Book
Date	Particulars	Credit Note No.	L.F.	Details	Value	Output CGST	Output SGST	Output IGST	Total
Jan 02	Ramesh, Delhi			1,000
	Add: IGST @ 12% each			120
				1,120	1,000	-	-	120	1,120

Jan 05	Zakir Hussain, Lucknow			500
	Add: CGST @ 6%			30
	Add: SGST @ 6%			30
				560	500	30	30	-	560
					1,500	30	30	120	1,680

Solution PQ 18

Purchases Book
Date	Name of Supplier (Account to be credited)		Invoice No.	L.F.	Details Rs.	Rs.
2019
Apr 01	Ram Prasad, Chennai:
	100 metres Silk @ Rs.400 per metre				40,000
	75 metres Velvet @ Rs.150 per metre				11,250
					51,250
	Add: Input IGST @12%				6,150	57,400
Apr 22	Man Mohan Lal, Varanasi:
	Shirting Cloth				10,000
	Saris				60,000
					70,000
	Less: 10% Trade Discount				(7,000)
					63,000
	Add: Input IGST @12%				7,560	70,560
Apr 30	Purchase A/c	Dr.				1,27,960

Sales Book
Date	Name of Customer (Account to be debited)		Invoice No.	L.F.	Details Rs.	Amount Rs.
2019
Apr 10	Rati Ram, Ahmedabad:
	60 metres Silk @ Rs.500 per metre				30,000
	10 metres Velvet @ Rs.200 per metre				2,000
					32,000
	Add: Output IGST @12%				3,840	35,840
Apr 12	Ramaswami, Kochi:
	10 metres Silk @ Rs.550 per metre				5,500
	10 metres Velvet @ Rs.200 per metre				2,000
					7,500
	Add: Output CGST @6%				450
	Add: Output SGST @6%				450	8,400
Apr 18	Roop Narain and Sons, Kochi:
	10 metres Silk @ Rs.550 per metre				5,500
	5 metres Velvet @ Rs.200 per metre				1,000
					6,500
	Less: 10% Trade Discount				(650)
					5,850
	Add: Output CGST @6%				351
	Add: Output SGST @6%				351	6,552
Apr 23	Brij Mohan and Bros., Mathura:
	Shirting Cloth				7,000
	Saris				25,000
					32,000
	Add: Output IGST @12%				3,840	35,840
Apr 30	Sales A/c	Cr.				86,632

Purchases Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 30	To Sundries as per Purchases Book		1,14,250	Apr 30	By Balance c/d		1,14,250
			1,14,250				1,14,250

Input IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 30	To Sundries as per Purchases Book		13,710

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 30	To Balance c/d		77,350	Apr 30	By Sundries as per Sales Book		77,350
			77,350				77,350

Output CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Apr 30	By Sundries as per Sales Book		801

Output SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Apr 30	By Sundries as per Sales Book		801

Output IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Apr 30	By Sundries as per Sales Book		7,680

Ram Prasad, Chennai Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 30	To Balance c/d		57,400	Apr 01	By Purchases A/c		51,250
				Apr 01	By Input IGST A/c		6,150
			57,400				57,400

Rati Ram, Ahemdabad Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 10	To Sales A/c		32,000	Apr 30	By Balance c/d		35,840
Apr 10	To Output IGST A/c		3,840
			35,840				35,840

Ramaswami, Kochi Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 12	To Sales A/c		7,500	Apr 30	By Balance c/d		8,400
Apr 12	To Output CGST A/c		450
Apr 12	To Output SGST A/c		450
			8,400				8,400

Roop Narain and Sons, Kochi Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 18	To Sales A/c		5,850	Apr 30	By Balance c/d		6,552
Apr 18	To Output CGST A/c		351
Apr 18	To Output SGST A/c		351
			6,552				6,552

Man Mohan Lal, Varanasi Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 30	To Balance c/d		70,560	Apr 22	By Purchases A/c		63,000
				Apr 22	By Input IGST A/c		7,560
			70,560				70,560

Brij Mohan and Bros., Mathura Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 23	To Sales A/c		32,000	Apr 30	By Balance c/d		35,840
Apr 23	To Output IGST A/c		3,840
			35,840				35,840

Special Purpose Books II - Other Books Exercise 11.49

Solution PQ 19

In the books of Prabhat Electric Co., Delhi Cash Book
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2019
				Jan 10	By Raja and Co. A/c		7,500
				Jan 10	By Input CGST A/c		450
				Jan 10	By Input SGST A/c		450

Sales Book
Date	Name of Customer (Account to be debited)		Invoice No.	J.F.	Details Rs.	Rs.
2019
Jan 01	Grover and Co., Kanpur:
	10 Crompton Water Coolers @ Rs.6,000 each				60,000
	5 Pedestal Fans @ Rs.2,000 each				10,000
					70,000
	Less: Trade Discount @10%				(7,000)
					63,000
	Add: Output IGST @12%				7,560	70,560
Jan 15	Mahesh Bros., Chandigarh
	5 Crompton Water Coolers @ Rs.7,000 each				35,000
	2 Pedestal Fans @ Rs.2,500 each				5,000
					40,000
	Add: Output IGST @12%				4,800	44,800
Jan 31	Sales A/c	Cr.				1,15,360

Purchases Book
Date	Name of Supplier (Account to be credited)		Invoice No.	J.F.	Details Rs.	Rs.
2019
Jan 05	Ram and Bros., Delhi
	25 Videocon Washing Machines @ Rs.7,000 each				1,75,000
	10 Wall Fans @ Rs.1,500 each				15,000
					1,90,000
	Less: Trade Discount @25%				(47,500)
					1,42,500
	Add: Input CGST @6%				8,550
	Add: Input SGST @6%				8,550	1,59,600
Jan 20	Sethi and Co., Delhi
	20 Toasters @ Rs.800 each				16,000
	Add: Input CGST @6%				960
	Add: Input SGST @6%				960	17,920
Jan 31	Purchases A/c	Dr.				1,77,520

Return Outward Book
Date	Name of Supplier (Account to be debited)		Debit Note No.	J.F.	Details Rs.	Rs.
2019
Jan 18	Ram and Bros.
	2 Videocon Washing Machines @ Rs.7,000 each				14,000
	Less: Trade Discount @25%				3,500
					10,500
	Add: Input CGST @6%				630
	Add: Input SGST @6%				630	11,760
Jan 31	Return Outward A/c	Cr.				11,760

Return Inward Book
Date	Name of Customer (Account to be credited)		Credit Note No.	J.F.	Details Rs.	Rs.
2019
Jan 27	Mahesh Bros.
	1 Crompton Water Coolers @ Rs.7,000 each				7,000
	Add: Output IGST @12%				840	7,840
Jan 31	Return Inward A/c	Dr.				7,840

Solution PQ 20

Books of R. Chelan, Kolkata
Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash Rs.	Bank Rs.	Date	Particulars	L.F.	Cash Rs.	Bank Rs.
2019					2019
Mar 01	To Balance b/d		15,400	82,500	Mar 02	By Machinery A/c			5,000
Mar 01	To Sales A/c		2,000		Mar 02	To Input CGST A/c			300
Mar 01	To Output CGST A/c		120		Mar 02	To Input SGST A/c			300
Mar 01	To Output SGST A/c		120		Mar 04	By Salaries A/c			2,750
Mar 09	To Rajesh			26,125	Mar 07	By Wages A/c		440
Mar 20	To Loan from Bank of Baroda A/c			50,000	Mar 18	By Rao A/c			18,000
Mar 30	To Sales A/c			4,000	Mar 22	By Drawings A/c			2,500
Mar 30	To Output CGST A/c			240	Mar 27	By Corporation Tax A/c			1,155
Mar 30	To Output SGST A/c			240	Mar 31	By Bank A/c	C	16,375
Mar 31	To Cash A/c	C		16,375	Mar 31	By Balance b/d		825	1,49,475
			17,640	1,79,480				3,780	1,79,480

Note: Cash deposited into bank on march 31, 2013 = Cash Received - (Cash paid + Closing Balance)

--------------------------------------------------------------------= 17,640- (440 + 825) = Rs.16,375

Purchases Book
Date	Name of Supplier (Account to be credited)		Invoice No.	L.F.	Details Rs.	Rs.
2019
Mar 25	Samanta, Delhi				5,000
	Add: Input IGST@12%				600	5,600
Mar 31	Purchases A/c	Dr.				5,600

Sales Book
Date	Name of Customer (Account to be debited)		Invoice No.	L.F.	Details Rs.	Rs.
2019
Mar 11	James, Patna				10,000
	Add: Output IGST@12%				1,200	11,200
Mar 31	Sales Account	Cr.				11,200

Sales Return Book
Date	Name of Customer (Account to be credited)		Credit Note No.	J.F.	Details Rs.	Rs.
2019
Mar 13	James, Patna				2,000
	Add: Output IGST@12%				240	2,240
Mar 31	Sales Return A/c	Dr.				2,240

Journal
Date	Particulars		J.F.	Dr. Rs.	Cr. Rs.
2019
Mar 09	Discount Allowed A/c	Dr.		1,375
	-----To Rajesh				1,375
	(Being Rajesh settled his account by cheque less 5% discount)

Purchases Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 31	To Sundries as per Purchases Book A/c		5,000	Mar 31	By Balance c/d		5,000
			5,000				5,000

Input CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 02	To Plant and machinery A/c		300	Mar 31	By Balance c/d		300

							300

Input SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 02	To Plant and machinery A/c		300	Mar 31	By Balance c/d		300

			300				300

Input IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Apr 30	To Sundries as per Purchases Book		600	Apr 30	To Sundries as per Purchases Book		600
			600				600

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 31	To Balance c/d		16,000	Mar 01	By Cash A/c		2,000
				Mar 11	By James A/c		10,000
				Mar 30	By Bank A/c		4,000
			16,000				16,000

Output CGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Mar 01	By Cash A/c		120
				Mar 30	By Bank A/c		240
Mar 31	To Balance c/d		360
			360				360

Output SGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Mar 01	By Cash A/c		120
				Mar 30	By Bank A/c		240
Mar 31	To Balance c/d		360
			360				360

Output IGST A/c
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 13	To Sundries as per Sales Book		240	Mar 11	By James A/c		1,200
Mar 31	To Balance c/d		960
			1,200				1,200

Sales Return Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 13	To Sundries as per Sales Book		2,000	Mar 31	By Balance c/d		2,000
			2,000				2,000

Capital Account
Dr.				Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 31	To Balance c/d		7,16,650	Mar 01	By Balance b/d		7,16,650
			7,16,650				7,16,650

Stock Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 01	To Balance b/d		1,92,500	Mar 31	By Balance c/d		1,92,500
			1,92,500				1,92,500

Plant and Machinery Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 01	To Balance b/d		4,40,000
Mar 02	To Bank A/c		5,000	Mar 31	By Balance c/d		4,45,000
			4,45,000				4,45,000

Rajesh Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 01	To Balance b/d		27,500	Mar 09	By Bank A/c		26,125
				Mar 09	By Discount Allowed A/c		1,375
			27,500				27,500

James Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 01	To Balance b/d		13,750	Mar 13	By Sales Return A/c		2,000
Mar 11	To Sales A/c		10,000	Mar 31	By Balance c/d		21,750
			23,750				23,750

Rao Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 18	To Bank A/c		18,000	Mar 01	By Balance b/d		19,250
Mar 31	To Balance c/d		1,250
			19,250				19,250

Samanta Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 31	To Balance c/d		40,750	Mar 01	By Balance b/d		35,750
				Mar 25	By Purchases A/c		5,000
			40,750				40,750

Discount Allowed Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 09	To Rajesh A/c		1,375	Mar 09	By Balance c/d		1,375
			1,375				1,375

Loan from Bank of Baroda Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 31	To Balance c/d		50,000	Mar 20	By Bank A/c		50,000
			50,000				50,000

Wages Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 07	To Cash A/c		440	Mar 31	By Balance c/d		440
			440				440

Salaries Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 04	To Bank A/c		2,750	Mar 31	By Balance c/d		2,750
			2,750				2,750

Drawings Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 22	To Bank A/c		2,500	Mar 31	By Balance c/d		2,500
			2,500				2,500

Corporation Tax Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Mar 27	To Bank A/c		1,155	Mar 31	By Balance c/d		1,155
			1,155				1,155

Trial Balance as on March 31, 2019
Names of Account	L.F.	Dr. Rs.	Cr. Rs.
Cash A/c		825
Bank A/c		1,49,475
Stock A/c		1,92,500
Plant and Machinery A/c		4,45,000
James A/c		21,750
Samanta A/c			40,750
Capital A/c			7,16,650
Sales A/c			16,000
Sales Return A/c		2,000
Purchases A/c		5,000
Discount Allowed A/c		1,375
Loan from Bank of Baroda A/c			50,000
Wages A/c		440
Salaries A/c		2,750
Drawings A/c		2,500
Corporation Tax A/c		1,155
Rao A/c			1,250
Input CGST		300
Input SGST		300
Input IGST		600
Output CGST			360
Output SGST			360
Output IGST			960
TOTAL		8,26,930	8,26,930

Special Purpose Books II - Other Books Exercise 11.50

Solution PQ 21

	Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (Rs.)	Bank (Rs.)	Date	Particulars	L.F.	Cash (Rs.)	Bank (Rs.)
2019						2019
Mar 01		Capital A/c		50,000		Mar 01	Purchases A/c		5,000
Mar 05		Cash A/c	C		15,000	Mar 01	Input CGST A/c		300
Mar 10		Shri Ramesh Chand A/c			75,000	Mar 01	Input SGST A/c		300
Mar 14		Shri Ramesh Chand A/c			49,440	Mar 02	Computer and Printer A/c		20,000
Mar 20		Bank A/c	C	17,000		Mar 02	Input CGST A/c		1,200
Mar 23		Sales A/c		9,000		Mar 02	Input SGST A/c		1,200
Mar 23		Output CGST A/c		540		Mar 05	Bank A/c	C	15,000
Mar 23		Output SGST A/c		540		Mar 20	Cash A/c	C		17,000
Mar 30		Cash A/c	C		5,000	Mar 21	Shyam Lal A/c		16,500
						Mar 25	Salary A/c		2,500
						Mar 28	Rent A/c		1,500
						Mar 28	Input CGST A/c		90
						Mar 28	Input SGST A/c		90
						Mar 30	Bank A/c	C	5,000
						Mar 31	Drawings A/c		500
						Mar 31	Balance c/d		7,900	1,27,440
				77,080	1,44,440				77,080	1,44,440

Purchases Book
Date	Particulars	Invoice No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Total
Mar 01	Hari, Lucknow
	5 Laptops @ Rs 35,000 each			1,75,000
	5 Desktops @ Rs 25,000 each			1,25,000
				3,00,000
	Less: 15% T.D.			45,000
				2,55,000
	Add: CGST @ 6%			15,300
	Add: SGST @ 5%			15,300
				2,85,600	2,55,000	15,300	15,300	-	2,85,600

Mar 18	Shyam Lal, Delhi
	10 Keyboards @ Rs 1,000 each			10,000
	10 Mouse @ Rs 500 each			5,000
				15,000
	Add: IGST @ 12%			1,800
				16,800	15,000	-	-	1,800	16,800
					2,70,000	15,300	15,300	1,800	3,02,400

Sales Book
Date	Particulars	Bill No.	L.F.	Details	Value	Output CGST	Output SGST	Output IGST	Total
Mar 07	Shri Ramesh Chand, Kanpur
	2 Laptops @ Rs 32,000 each			64,000
	2 Desktops @ Rs 24,000 each			48,000
				1,12,000
	Add: CGST @ 6%			6,720
	Add: SGST @ 6%			6,720
				1,25,440	1,12,000	6,720	6,720	-	1,25,440

Mar 15	Jagdish, Kolkata
	2 Laptops @ Rs 35,000 each			70,000
	2 Desktops @ Rs 25,000 each			50,000
				1,20,000
	Less: 5% T.D.			6,000
				1,14,000
	Add: IGST @ 12%			13,680
				1,27,680	1,14,000	-	-	13,680	1,27,680
					2,26,000	6,720	6,720	13,680	2,53,120

Hari, Lucknow Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 31	Balance c/d		2,85,600	Mar 01	Purchases A/c		2,55,000
				Mar 01	Input CGST A/c		15,300
				Mar 01	Input SGST A/c		15,300
			2,85,600				2,85,600

Shyam Lal Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 21	Cash A/c		16,500	Mar 18	Purchases A/c		15,000
Mar 21	Discount Received A/c		300	Mar 18	Input IGST A/c		1,800

			16,800				16,800

Discount Received Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 31	Balance c/d		300	Mar 21	Shyam Lal A/c		300


			300				300

Shri Ramesh Chand, Kanpur Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 07	Sales A/c		1,12,000	Mar 10	Bank A/c		75,000
Mar 07	Output CGST A/c		6,720	Mar 14	Bank A/c		49,440
Mar 07	Output SGST A/c		6,720	Mar 14	Discount Allowed A/c		1,000
			1,25,440				1,25,440

Discount Allowed Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.	Date	Particulars	J.F.	Amount (Rs.)
Mar 14	Shri Ramesh Chand A/c		1,000	Mar 31	Balance c/d		1,000


			1,000				1,000

Jagdish, Kolkata Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 15	Sales A/c		1,14,000	Mar 31	Balance c/d		1,27,680
Mar 15	Output IGST A/c		13,680

			1,27,680				1,27,680

Input CGST Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 01	Hari		15,300	Mar 31	Balance c/d		16,890
Mar 01	Cash		300
Mar 02	Cash A/c		1,200
Mar 28	Cash A/c		90
			16,890				16,890

Input SGST Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 01	Hari		15,300	Mar 31	Balance c/d		16,890
Mar 01	Cash		300
Mar 02	Cash A/c		1,200
Mar 28	Cash A/c		90
			16,890				16,890

Input IGST Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 18	Shyam Lal A/c		1,800	Mar 31	Balance c/d		1,800


			1,800				1,800

Output CGST Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 31	Balance c/d		7,260	Mar 07	Shri Ramesh Chand		6,720
				Mar 23	Cash A/c		540

			7,260				7,260

Output SGST Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 31	Balance c/d		7,260	Mar 07	Shri Ramesh Chand		6,720
				Mar 23	Cash A/c		540

			7,260				7,260

Output IGST Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 31	Balance c/d		13,680	Mar 15	Jagdish A/c		13,680


			13,680				13,680

Purchases Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 01	Cash A/c		5,000	Mar 31	Balance c/d		2,75,000
Mar 31	Sundries as per Purchases Book		2,70,000

			2,75,000				2,75,000

Sales Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 31	Balance c/d		2,35,000	Mar 23	Cash A/c		9,000
				Mar 31	Sundries as per Sales Book		2,26,000

			2,35,000				2,35,000

Computer and Printer Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 02	Cash A/c		20,000	Mar 31	Balance c/d		20,000


			20,000				20,000

Salary Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 25	Cash A/c		2,500	Mar 31	Balance c/d		2,500


			2,500				2,500

Rent Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 28	Cash A/c		1,500	Mar 31	Balance c/d		1,500


			1,500				1,500

Drawings Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 31	Cash A/c		500	Mar 31	Balance c/d		500


			500				500

Capital Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Mar 01	Cash A/c		50,000	Mar 31	Balance c/d		50,000


			50,000				50,000

Trial Balance
S.No.	List of Items	Debit Balances	Credit Balances
1	Capital		50,000
2	Cash	7,900
3	Bank	1,27,440
4	Sales		2,35,000
5	Purchases	2,75,000
6	Salaries	2,500
7	Rent	1,500
8	Drawings	500
9	Computer and Printer	20,000
10	Discount Received		300
11	Discount Allowed	1,000
12	Hari		2,85,600
13	Jagdish	1,27,680
14	Input CGST	16,890
15	Input SGST	16,890
16	Input IGST	1,800
17	Output CGST		7,260
18	Output SGST		7,260
19	Output IGST		13,680
	Total	5,99,100	5,99,100

Solution PQ 22

Books of Ram
Sales Book
Date	Name of Customer (Account to be debited)		Invoice No.	L.F.	Details Rs.	Rs.
2019
Jan 01	R. Raman, Kolkata				5,000
	Add: Output CGST @6%				300
	Add: Output SGST @6%				300	5,600

Jan 06	Bimal, Kolkata				7,500
	Add: Output CGST @6%				450
	Add: Output SGST @6%				450	8,400

Jan 21	Ramesh, Guwahati				6,000
	Add: Output IGST @12%				720	6,720
Jan 31	Sales A/c	Cr.				20,720

Purchases Book
Date	Name of Supplier (Account to be credited)		Invoice No.	L.F.	Details Rs.	Rs.
2019
Jan 02	Man Mohan, Delhi				10,000
	Add: Input IGST @12%				1,200	11,200

Jan 23	Man Mohan, Delhi				7,000
	Add: Input IGST @12%				840	7,840
Jan 31	Purchases A/c	Dr.				19,040

Sales Return Book
Date	Name of Customer (Account to be credited)		Credit Note No.	L.F.	Details Rs.	Rs.
2019
Jan 08	Bimal				1,500
	Add: Output CGST @6%				90
	Add: Output SGST @6%				90	1,680
Jan 31	Sales Return A/c	Dr.				1,680

Cash Book
Date	Particulars	L.F.	Cash Rs.	Bank Rs.	Date	Particulars	L.F.	Cash Rs.	Bank Rs.
2019					2019
Jan 01	To Cash A/c	C		12,500	Jan 01	By Bank A/c	C	12,500
Jan 01	To Capital A/c		50,000		Jan 01	By Furniture A/c		5,000
Jan 05	To R. Raman A/c		5,300		Jan 01	By Input CGST A/c		300
Jan 10	To Cash A/c	C		1,000	Jan 01	By Input SGST A/c		300
Jan 22	To Bimal A/c			6,000	Jan 01	By Purchases A/c		20,000
					Jan 01	By Input CGST A/c		1,200
					Jan 01	By Input SGST A/c		1,200
					Jan 03	By Stationery A/c		1,000
					Jan 10	By Bank A/c	C	1,000
					Jan 12	By Wages A/c		1,500
					Jan 19	By Wages A/c		1,500
					Jan 21	By Man Mohan A/c			10,700
					Jan 24	By Drawings A/c			2,000
					Jan 27	By Wages A/c		1,500
					Jan 31	By Balance c/d		8,300	6,800
			55,300	19,500				55,300	19,500

Journal
Date	Particulars		L.F.	Dr. Rs.	Cr. Rs.
2019
Jan 01	Furniture A/c	Dr.		5,000
	Input CGST A/c	Dr.		300
	Input SGST A/c	Dr.		300
	-----To Furniture Shop A/c				5,600
	(Being Purchases the furniture plus CGST and SGST 6% each)

Jan 05	Discount Allowed A/c	Dr.		300
	-----To R. Raman A/c				300
	(Being discount allowed to R. Ram for Cash)

Jan 13	Furniture and Fittings A/c	Dr.		1,500
	Input CGST A/c	Dr.		90
	Input SGST A/c	Dr.		90
	-----To Unions Furniture Co. A/c				1,680
	(Being desk purchased from Union Furniture Co. plus CGST and SGST 6% each)

Jan 21	Man Mohan A/c	Dr.		500
	-----To Discount Received A/c				500
	(Being discount allowed by Man Mohan on paying cash)

Jan 31	Rent A/c	Dr.		1,000
	Input CGST A/c	Dr.		60
	Input SGST A/c	Dr.		60
	-----To Outstanding Rent A/c				1,120
	(Being rent due to Land Lord plus CGST and SGST 6% each)

Furniture Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Furniture Shop A/c		5,000	Jan 31	By Balance c/d		5,000
			5,000				5,000

Furniture Shop Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Balance c/d		5,600	Jan 01	By Furniture A/c		5,000
				Jan 01	By Input CGST A/c		300
				Jan 01	By Input SGST A/c		300
			5,600				5,600

Furniture and Fittings Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 13	To Union Furniture co. A/c		1,500	Jan 31	By Balance c/d		1,500

			1,500				1,500

Union Furniture Co. Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Balance c/d		1,680	Jan 13	By Furniture and Fittings A/c		1,500
				Jan 13	By Input CGST A/c		90
				Jan 13	By Input SGST A/c		90
			1,680				1,680

Capital Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Balance c/d		50,000	Jan 1	By Balance b/d		50,000

			50,000				50,000

Purchase Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 01	To Cash A/c		20,000	Jan 31	By Balance c/d		37,000
Jan 31	To Sundries as per Purchases Book A/c		17,000
			37,000				37,000

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Balance c/d		18,500	Jan 31	By Sundries as per Sales Book A/c		18,500
			18,500				18,500

R. Raman, Kolkata Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 01	To Sales A/c		5,000	Jan 05	By Cash A/c		5,300
Jan 01	To Output CGST A/c		300	Jan 05	By Discount Allowed A/c		300
Jan 01	To Output SGST A/c		300
			5,600				5,600

Discount Allowed Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 05	To R. Raman A/c		300	Jan 31	By Balance c/d		300

			300				300

Sales Return Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Sundries as per Sales Return Book A/c		1,500	Jan 31	By Balance c/d		1,500
			1,500				1,500

Man mohan, Delhi Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 21	To Bank A/c		10,700	Jan 02	By Purchases A/c		10,000
Jan 21	To Discount Received A/c		500	Jan 02	By Input IGST A/c		1,200
Jan 31	To Balance c/d		7,840	Jan 23	By Purchases A/c		7,000
				Jan 23	By Input IGST A/c		840
			19,040				19,040

Stationery Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 03	To Cash A/c		1,000	Jan 31	By Balance c/d		1,000
			1,000				1,000

Bimal, Kolkata Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 06	To Sales A/c		7,500	Jan 08	By Sales Return A/c		1,500
Jan 06	To Output CGST A/c		450	Jan 08	By Output CGST A/c		90
Jan 06	To Output SGST A/c		450	Jan 08	By Output SGST A/c		90
				Jan 22	By Bank A/c		6,000
				Jan 06	By Balance c/d		720
			8,400				8,400

Wages Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 12	To Cash A/c		1,500	Jan 31	By Balance A/c		4,500
Jan 19	To Cash A/c		1,500
Jan 27	To Cash A/c		1,500
			4,500				4,500

Discount Received Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Balance c/d		500	Jan 21	By Man mohan A/c		500
			500				500

Ramesh, Guwahati Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 21	To Sales A/c		6,000	Jan 31	By Balance c/d		6,720
Jan 21	To Output IGST A/c		720
			6,720				6,720

Drawings Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 24	To Bank A/c		2,000	Jan 31	By Balance c/d		2,000

			2,000				2,000

Outstanding Rent Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Outstanding Rent A/c		1,000	Jan 31	By Balance c/d		1,120
Jan 31	To Input CGST A/c		60
Jan 31	To Input SGST A/c		60
			1,120				1,120

Rent Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 31	To Balance c/d		1,120	Jan 31	By Rent A/c		1,120

			1,120				1,120

Input CGST Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 01	To Cash Book A/c		1,200	Jan 31	By Balance c/d		1,650
Jan 01	To Furniture Shop A/c		300
Jan 13	To Union Furniture A/c		90
Jan 31	To Outstanding Rent A/c		60

			1,650				1,650

Input SGST Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 01	To Cash Book A/c		1,200	Jan 31	By Balance c/d		1,650
Jan 01	To Furniture Shop A/c		300
Jan 13	To Union Furniture A/c		90
Jan 31	To Outstanding Rent A/c		60

			1,650				1,650

Input IGST Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 02	To Purchases Book A/c		1,200	Jan 31	By Balance c/d		2,040
Jan 23	To Purchases Book A/c		840

			2,040				2,040

Output CGST Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 08	To Sales Return Book A/c		90	Jan 01	By Sales Book A/c		300
Jan 31	By Balance c/d		660	Jan 06	By Sales Book A/c		450
			750				750

Output SGST Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
Jan 08	To Sales Return Book A/c		90	Jan 01	By Sales Book A/c		300
Jan 31	By Balance c/d		660	Jan 06	By Sales Book A/c		450
			750				750

Output IGST Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2019				2019
				Jan 01	By Sales Book A/c		720
Jan 31	By Balance c/d		720
			720				720

Trial Balance as on January 31, 2019
S. No.	Account Title	L.F.	Dr. Balance Rs.	Cr. Balance Rs.
	Cash		8,300
	Bank		6,800
	Capital			50,000
	Sales			18,500
	Purchases		37,000
	Furniture		5,000
	Furniture and Fittings		1,500
	Union Furniture Co.			1,680
	Wages		4,500
	Discount Received			500
	Ramesh		6,720
	Discount Allowed		300
	Sales Return		1,500
	Man Mohan			7,840
	Bimal		720
	Stationery		1,000
	Drawings		2,000
	Rent		1,000
	Rent Outstanding			1,120
	Input CGST A/c		1,650
	Input SGST A/c		1,650
	Input IGST A/c		2,040
	Output CGST A/c			660
	Output SGST A/c			660
	Output IGST A/c			720
			81,680	81,680

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Class 11-commerce T S GREWAL Solutions Accountancy Chapter 11: Special Purpose Books II - Other Books

Special Purpose Books II - Other Books Exercise 11.42

Solution PQ 1

Solution PQ 2

Special Purpose Books II - Other Books Exercise 11.43

Solution PQ 3

Solution PQ 4

Solution PQ 5

Special Purpose Books II - Other Books Exercise 11.44

Solution PQ 6

Solution PQ 7

Special Purpose Books II - Other Books Exercise 11.45

Solution PQ 8

Solution PQ 9

Special Purpose Books II - Other Books Exercise 11.46

Solution PQ 10

Solution PQ 11

Solution PQ 12

Solution PQ 13

Special Purpose Books II - Other Books Exercise 11.47

Solution PQ 14

Solution PQ 15

Solution PQ 16

Special Purpose Books II - Other Books Exercise 11.48

Solution PQ 17

Solution PQ 18

Special Purpose Books II - Other Books Exercise 11.49

Solution PQ 19

Solution PQ 20

Special Purpose Books II - Other Books Exercise 11.50

Solution PQ 21

Solution PQ 22

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