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Question No 07 Chapter No 6 - USHA Publication 11 Class

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Question No 07 Chapter No 6

07. Journalise the following transaction in the book of Arbaz Khan of U.P, assuming 14 % CGST and 14%SGST

2019
Feb. 1	Purchased goods from Krishnamurti Of J&K and paid Rs 51,200 including GST
Feb. 4	Purchased goods from Raza Murad of U.P Costing Rs 60,000
Feb. 8	Sold goods to Mumtaz of Maharashtra and received Rs 1,28,000 including GST
Feb. 10	Paid for Air conditioner services and issued a cheque of Rs 12,800
Feb. 14	Purchased laptop for office use for Rs 50,000 from Sohail Kahn of U.P
Feb. 22	Paid for advertisement Rs 15,000 excluding GST
Feb. 28	Balance of GST paid by cheque, if any

The solution of Question No 07 Chapter No 6: -

In the Books of Arbaz Khan

Date	Particulars		Debit	Credit
2019
Feb. 1	Purchases A/c	Dr.	40,000
	Input CGST A/c	Dr.	5,600
	Input SGST A/c	Dr.	5,600
	To Krishnamurti A/c			51,200
	(Being goods bought from Krishnamurti plus 14% CGST and SGST.)

Feb. 4	Purchases A/c	Dr.	60,000
	Input CGST A/c	Dr.	8,400
	Input SGST A/c	Dr.	8,400
	To Raza Murad A/c			76,800
	(Being goods bought from Raza Murad plus 14% CGST and SGST. )

Feb. 8	Maharashtra A/c	Dr.	1,28,000
	To Sale A/c			1,00,000
	To Output CGST A/c			14,000
	To Output SGST A/c			14,000
	(Being goods sold to Maharashtra plus 14% CGST and SGST)

Feb. 10	Air conditioner A/c	Dr.	10,000
	Input CGST A/c	Dr.	1,400
	Input SGST A/c	Dr.	1,400
	To Bank A/c			12,800
	(Being cheque issued for air conditioner services plus 14% CGST and SGST. )

Feb. 14	Laptop A/c	Dr.	50,000
	Input CGST A/c	Dr.	7,000
	Input SGST A/c	Dr.	7,000
	To Bank A/c			64,000
	(Being bought laptop plus 14% CGST and SGST. )

Feb. 18	Diljeet A/c	Dr.	64,000
	To Sale A/c			50,000
	To Output CGST A/c			7,000
	To Output SGST A/c			7,000
	(Being goods sold to Diljeet plus 14% CGST and SGST)

Feb. 22	Advertisement A/c	Dr.	15,000
	Input CGST A/c	Dr.	2,100
	Input SGST A/c	Dr.	2,100
	To Cash A/c			19,200
	(Being cash paid for Advertisement plus 14% CGST and SGST. )

Feb. 28	CGST payable A/c	Dr.	24,500
	To Input CGST A/c			24,500
	(Being Input CGST transfer to CGST payable )

Feb. 28	SGST payable A/c	Dr.	24,500
	To Input SGST A/c			24,500
	(Being Input SGST transfer to SGST payable )

Feb. 28	Output CGST A/c	Dr.	21,000
	To CGST payable A/c			21,000
	(Being Output CGST transfer to CGST payable )

Feb. 28	Output SGST A/c	Dr.	21,000
	To SGST payable A/c			21,000
	(Being Output SGST transfer to SGST payable )