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Question No 08 Chapter No 9 - USHA Publication 11 Class

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Question No 08 Chapter No 9

8. Enter the following transaction in the sale book of Lahoria Enterprises, Patna

2019
Mar.2	Sold on credit to Boys Zone, Patna (Invoice No.606)
	30 Trousers @ Rs 1,200 each
	25 Track Suits @ Rs 800 each
	Tarde Discount 20%, CGST and SGST 6%,. Freight Rs 400
Mar.10	Sold to Girls Wears, Mandi(Invoice No. 607)
	24 Tops @ Rs 4,000 per dozen
	36 Trousers @ Rs 9,000per dozen
	Trade discount 20%, IGST 12%, Freight Rs 250)
Mar.21	Sold to Kids Zone, Muzaffarpur (Invoice No. 608)
	40 Baby Suits @ RS 250 each
	60 Baby Frocks @ Rs 1,000 per dozen
	(Trade discount CGST and SGST 6%)
Mar.26	Sold to Chautala Enterprises, Sirsa ( Invoice No. 609
	3 old computer @ Rs 10,000 each
	2 old printer @ Rs 4,000 each
	IGST 12%

The solution of Question No 08 Chapter No 9: -

Sales Book

Date	Particular	Detail	Cost	Output CGST	Output SGST	Output ISGT	Freight	Total
2019
Mar. 2	Boys Zone, Patna
	30 Trousers @ Rs 1,200 each	36,000
	25 Track Suits @ Rs 800 each	20,000
		56,000
	Less: Trade Discount @20%	11,200
		44,800
	Add: Freight	400
		45,200
	Add: CGST	2,712
	Add: SGST	2,712
		50,624	44,800	2,712	2,712		400	50,624

Mar.10	Girls Wears, Mandi
	24 tops @ Rs 4,000 per dozen	8,000
	36 Trousers @ Rs 9,000 per dozen	27,000
		35,000
	Less: Trade Discount @20%	7,000
		28,000
	Add:freight	250
		28,250
	Add: IGST	3,390
		31,640	28,000			3,390	250	31,640

Mar.21	Kids Zone, Muzaffarpur
	40 Baby Suits @ Rs 250 each	10,000
	60 Baby Frocks @ Rs 1,000 per dozen	5,000
		15,000
	Less: Trade Discount @10%	1,500
		13,500
	Add: CGST	810
	Add: SGST	810
		15,120	13,500	810	810			15,120
	Total		86,300	3,522	3,522	3,390	650	97,384