
Question No 09 Chapter No 9 - USHA
9. Enter the following transaction in the sale book of Manish Pandey f Punjab and post them into ledger while all sales were made at 14% CGST and SGST 14%
| 2019 | |
| Mar.1 | Sold to Surinder Singh of Ludhiana (Pb) |
| 100 pcs long Cloth @ Rs 300 per pc. | |
| 200 Pcs Shirting @ RS 200 per pc. | |
| Packing and forwarding charges Rs 500 | |
| Mar.10 | Sold to Jang Pal of Amritsar (Pb) |
| 25 Pcs Shirting @ RS 300 per pc. | |
| 40 Pcs Suiting 2 Rs 250 per pc. | |
| Mar.21 | Sold to Manmohan of Srinagar |
| 120 blankest @ RS 600 each | |
| 100 Shawls 2 Rs 800 each |
| Date | Particular | Detail | Cost |
Output CGST | Output SGST | Output ISGT |
Freight | Total |
|---|---|---|---|---|---|---|---|---|
| 2019 |
||||||||
| Mar. 1 | Surinder Singh of Ludhiana | |||||||
| 100 pc long cloth @ Rs 300 per pc. | 30,000 | |||||||
| 200 Pcs shirting Rs 200 per pc. | 40,000 | |||||||
| 70,000 | ||||||||
| Add: Freight | 500 | |||||||
| 70,500 | ||||||||
| Add: CGST | 9,870 | |||||||
| Add: SGST | 9,870 | |||||||
| 90,240 | 70,000 | 9,870 | 9,870 | 500 | 90,240 | |||
| Mar.10 | Jang Pal of Amritsar | |||||||
| 25 Pcs shirting Rs 300 per pc | 7,500 | |||||||
| 40 Pcs suiting @ Rs 250 per pc. | 10,000 | |||||||
| 17,500 | ||||||||
| Add: CGST | 2,450 | |||||||
| Add: SGST | 2,450 | |||||||
| 22,400 | 28,000 | 2,450 | 2,450 | 22,400 | ||||
| Mar.21 | Manmohan of Srinagar | |||||||
| 120 Blankest @ Rs 600 each | 72,000 | |||||||
| 100 shawls @ Rs 800 each | 80,000 | |||||||
| 1,52,000 | ||||||||
| Add: IGST 28% | 42,560 | |||||||
| 15,120 | 1,52,000 | 42,560 | 1,94,560 | |||||
| Total | 2,39,500 | 12,320 | 12,320 | 42,560 | 500 | 3,07,200 |
This is all about the Question No 09 Chapter No 9 - USHA
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Sales Book – Subsidiary Books – Examples
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Sales Book – Subsidiary Books | Examples – In Hindi
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You can also Check out the solved question of other Chapters: -
Chapter No. 2 - Theory Base of Accounting
Chapter No. 3 - Origin of Transactions
Chapter No. 4 - Vouchers and transactions
Chapter No. 6 - Accounting for Goods and Services Tax(GST)
Chapter No. 9 - Other Subsidiary Books
Chapter No. 10 - Journal Proper
Chapter No. 11 - Trial Balance
Chapter No. 12 - Bank Reconciliation Statement
Chapter No. 14 - Provisions and Reserves
Chapter No. 15 - Bills of Exchange
Chapter No. 16 - Rectification of Errors
Chapter No. 17 - Financial Statements - (Without Adjustments)
Chapter No. 18 - Financial Statements - (With Adjustments)
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.
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14 September 2022
10 January 2023