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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
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Question 2 Chapter 8 – of Class 11 Unimax Publications
2. Record the following transactions in the purchases book of S. Ganapaty of Ludhiana, a dealer in furniture: (with GST)
| 2020 | |
| Mar.1 | Purchases from Punjabi furniture, Delhi |
| 10 chairs @ ₹ 300 each | |
| 1 table @ ₹ 800 each | |
| Packing and delivery charges ₹ 215 | |
| Less: trade discount @ 10% | |
| Mar.7 | Bought of Naidu furniture, Hyderabad |
| 1 stool @ ₹ 250 | |
| 5 collapsible chairs @ ₹ 40 each | |
| Delivery and cartage ₹ 15 | |
| Mar.21 | Purchases from Bengali furniture, Kolkata |
| 5 chairs @ ₹ 300 each | |
| 30 steel cabinets @ ₹ 75 each | |
| Packing and delivery charges ₹ 25 | |
| Less: trade discount @ 10% | |
| Mar.25 | Purchases from M. Swaminathan & Sons, Chani on credit |
| 1 typewriter @ ₹ 1,500 for office use. (charges GST @ 12 % in each case) |
Purchase Book
| Date | Invoice no. | Particulars | L. F. | Details | Cost |
Input IGST | Freight charges | Amount |
|---|---|---|---|---|---|---|---|---|
| 2020 | ||||||||
| Mar.1 | Punjabi furniture, Delhi | |||||||
| 10 chairs @ ₹ 300 each | 3,000 | |||||||
| 1 table @ ₹ 800 each | 800 | |||||||
| 3,800 | ||||||||
| Less: trade discount @ 10% | 380 | |||||||
| 3,420 | ||||||||
| Add; IGST 12% | 410 | |||||||
| 3,800 | ||||||||
| Add: packing & delivery charges | 215 | |||||||
| 4045 | 3420 | 410 | 215 | 4045 | ||||
| Mar.7 | Naidu furniture, Hyderabad | |||||||
| 1 stool @ ₹ 250 | 250 | |||||||
| 5 Collapsible chairs @ ₹ 40 each | 200 | |||||||
| 450 | ||||||||
| Add: GST 12 % | 54 | |||||||
| 504 | ||||||||
| Add; delivery charges | 15 | |||||||
| 519 | 450 | 54 | 15 | 519 | ||||
| Mar.21 | Bengali furniture, Kolkata | |||||||
| 5 chairs @ ₹ 300 each | 1,500 | |||||||
| 30 steel cabinets @ ₹ 75 each | 2,250 | |||||||
| 3,750 | ||||||||
| Less: trade discount 10% | 375 | |||||||
| 3,375 | ||||||||
| Add: GST 12 % | 405 | |||||||
| 3,780 | ||||||||
| Add: packing & Delivery Charges | 25 | |||||||
| 3,805 | 3,375 | 405 | 25 | 3,805 | ||||
| 7,245 | 869 | 255 | 8,369 |
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "Question 2 Chapter 8 – of Class 11 Unimax Publications", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter 8 Other Subsidiary Books - Unimax.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
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