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Question No 04 Chapter No 9 - USHA Publication 11 Class

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Question No 04 Chapter No 9

4.The following purchases were made by Mandeep Kaur, Delhi During the month of January, 201 9 when all purchases were made at 6% CGST and SGST:

2019
Jan.1	Purchased on credit from Harneet Kar, Delhi vide Income No.109
	10chests of green Tea @ Rs 5,000 per chest
	12 chests of Black Tea @ Rs 7,500 per chest
	Trade discount 20% freight Rs 1,000
Jan.9	Purchased in cash 30 boxes of tea @ Rs 600 per box at a trade discount of 10%
Jan.12	Purchased on credit 5 Almirahs @ Rs 5,000 each from Talwar House at trade discount of 10% vide No 124
Jan.18	Purchased on credit from Nilgiri Tea Co./, Assam vide Income No.128
	25 boxes of tea @ Rs 600 per box
	Trade discount 10% freight Rs 500
Jan.21	Purchased on credit from Harjit Singh of Delhi vide income No.130
	60 Kgs of special Green Tea @ Rs 200 per Kg
	Trade discount 10%

The solution of Question No 04 Chapter No 9: -

Date	Particular	Detail	Cost	Input CGST	Input SGST	Freight	Total

2019
Jan. 1	Harneet Kaur, Delhi
	10 chests of green tea @ Rs 5,000 per chests	50,000
	12 chests of Black tea @ Rs 7,500 per Chests	90,000
		1,40,000
	Less: Trade Discount @20%	28,000
		1,12,000
	Add: Freight	1,000
		1,13,000
	Add: CGST	6,780
	Add: SGST	6,780
		1,26,560	1,12,000	6,780	6,780	1,000	1,26,560

Jan. 18	Nilgiri Tea Co., Assam
	25 boxes of tea @ Rs 600 per box	15,000
		15,000
	Less: Trade Discount @10%	1,500
		13,500
	Add: freight	500
		14,000
	Add: CGST	840
	Add: CGST	840
		15,680	13,500	840	840	500	15,680

Jan.21	Harjit Singh of Delhi
	60 Kg of Special green Tea @ Rs 200 per Kg	12,000
		12,000
	Less: Trade Discount @10%	1,200
		10,800
	Add: CGST	648
	Add: SGST	648
		12,096	10,800	648	648		12,096
	Total		1,36,300	8,268	8,268	1,500	1,54,336

Note: Entry of Jan.19 and Jan 12 will not in purchases Account because Jan.19 is a cash transaction and Jan. 21 entry is not related to purchases account

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