Question No 3 Chapter No 11 - T.S. Grewal 11 Class

	Purchase Book
Date	Particular	Detail	Cost	Input CGST	Input SGST	Input ISGT	Freight chargrs	Total
2018 Apr
1	Videocon India ltd., Kolkata
	30 Colour T.Vs @ 15,000 each	4,50,000
		4,50,000
	Less: Trade Discount 10%	45,000
		4,05,000
	Add: IGST	48,600
		4,53,600
	Add: freight charges	2,000
		4,55,600	4,05,600			48,600	2,000	4,55,600
15	Sony India Ltd., Guwahati:
	10 Colour T.Vs @ RS 20,000	2,00,000
		2,00,000
	Less: Trade Discount @10%	20,000
		1,80,000
	Add: CGST	10,800
	Add: CGST	10,800
		2,01,600	1,80,000	10,800	10,800			2,01,600
20	Music India Lid., Delhi :
	10 Music system @Rs 10,000	1,00,000
		1,00,000
	Less: Trade Discount @15%	15,000
		85,000
	Add: IGST	10,200
		95,200	85,000			10,200		95,200
30	Videocon India Ltd., Kolkata:
	5 washing machines @ Rs 15,000	75,000
		75,000
	Less: Trade Discount @20%	15,000
		60,000
	Add: IGST	7,200
	Add: Fright Charger	2,000
		68,200	60,000			7,200	1,000	68,200
			7,30,000	10,800	10,800	66,000	4,000	8,20,600

 

Dr.	Purchases A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 1	To Videocon India Ltd., Kolkata A/c		4,05,000
Apr. 15	To Sony India Ltd., Guwahati A/c		1,80,000
Apr. 20	To Music India Ltd., Delhi A/c		85,000
Apr.30	To Videocon India ltd., Kolkata A/c		60,000	Apr. 30	By Balance C/d		7,30,000
			7,30,000				7,30,000

 

Dr.	Input CGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 15	To Sony India Ltd., Guwahati:		10,800
				Apr. 30	By Balance C/d		10,800
			10,800				10,800

 

Dr.	Input SGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 15	To Sony India Ltd., Guwahati:		10,800
				Apr. 30	By Balance C/d		10,800
			10,800				10,800

 

Dr.	Input IGST  A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 1	To Videocon India Ltd., Kolkata A/c		48,600
Apr. 20	To Music India Ltd., Delhi : A/c		10,200
Apr. 30	To Videocon India Ltd., Kolkata: A/c		7,200
				Apr. 30	By Balance C/d		66,000
			66,000				66,000

 

Dr.	Fright Charges A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 1	To Videocon India Ltd., Kolkata A/c		2,000
Apr.30	To Videocon India Ltd., Kolkata: A/c		1,000
				Apr. 30	By Balance C/d		3,000
			3,000				3,000

 

Dr.	Videocon India Ltd., Kolkata A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Apr.1	By Purchases A/c		4,05,000
				Apr.1	By Input IGST A/c		48,600
				Apr.1	By Freight Charges A/c		2,000
				Apr.30	By Purchases A/c		60,000
				Apr.30	By IGST A/c		7,200
				Apr.30	By Freight Charges A/c		1,000
Apr.30	To Balance c/d		5,23,800
			5,23,800				5,23,800

 

Dr.	Sony India Ltd.,Guwahali  A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Apr.15	By Purchases A/c		1,80,000
				Apr.15	By Input CGST A/c		10,800
				Apr.15	By Input SGST A/c		10,800
Apr. 30	By Balance C/d		2,01,600
			2,01,600				2,01,600

 

Dr.	Music IndiaLtd., Delhi A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Apr.15	By Purchases A/c		85,000
				Apr.15	By Input IGST A/c		10,200
Apr. 30	By Balance C/d		95,200
			95,200				95,200

To understand more about cash book please check out following links: -

https://tutorstips.com/cash-book/

https://tutorstips.com/single-column-cash-book/

https://tutorstips.com/double-column-cash-book/

https://tutorstips.com/triple-column-cash-book/

https://tutorstips.com/petty-cash-book/

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Also, Check out the solved question of previous Chapters: -

• Chapter No. 5 - Accounting Equation
• Chapter No. 6 - Accounting Procedures - Rules of Debit and Credit
• Goods and Services Tax(GST)
• Chapter No. 8 - Journal
• Chapter No. 9 - Ledger

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