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Question 7 Chapter 8 – of Class 11 Unimax Publications
7. Prepare sales book from the following particulars of Baba ji flour mills.
| Jan.1 | Sold to M/s Dabas & Co. |
| 115 bags of wheat @ ₹ 82 per bag. | |
| 62 bags of rice @ ₹ 135 per quintal. | |
| Less: trade discount @ 10% | |
| Jan.3 | Sold to Jaya old furniture for ₹ 800 |
| Jan.4 | Sold to M/s Anthwal & Sons for cash. |
| 25 tins of oil @ ₹ 175 per tin. | |
| Less: 5 % trade discount | |
| Jan.6 | Sold to Goel Sons. |
| 82 bags of sugar @ ₹ 95 er bag | |
| 5 quintals wheat @ ₹ 275 per quintal | |
| Less: 5% trade discount | |
| (charges GST @ 18% in each cash ) |
Sales Book
| Date | Invoice no. | Particulars |
L. F. | Details | Cost | Output CGst | Output SGST | Amount |
|---|---|---|---|---|---|---|---|---|
| 2020 | ||||||||
| Jan.1 | M/s Dabas & Co. | |||||||
| 115 bags of wheat @ ₹82 per bag | 9,430 | |||||||
| 62 bags of rice @ ₹ 135 per kg. | 8,370 | |||||||
| 17,800 | ||||||||
| Less: trade discount @ 10% | 1,780 | |||||||
| 16,020 | ||||||||
| Add: CGST 9% | 1,441.80 | |||||||
| Add: CGST 9% | 1,441.80 | |||||||
| 18,903.60 | 16,020 | 1,441.80 | 1,441.80 | 18,903.60 | ||||
| Jan.6 | Goel Sons | |||||||
| 82 bags of sugar @ ₹ 95 per bag | 7,790 | |||||||
| 5 quintals of wheat @ ₹ 275 per bag | 1,375 | |||||||
| 9,165 | ||||||||
| Less: trade discount @ 5 % | 458.25 | |||||||
| 8,706.75 | ||||||||
| Add: CGST @ 9% | 783.60 | |||||||
| Add: CGST @ 9% | 783.60 | |||||||
| 10,273.95 | 8,706.75 | 783.60 | 783.60 | 10,273.95 | ||||
| 24726.75 | 2,225.40 | 2,225.40 | 29,177.55 |
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 7 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.
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