Question No 6 Chapter No 8- UNIMAX Class 11 - Solution

Question No 6 Chapter No 8- UNIMAX Class 11 - Solution

6. From the following particulars, write up the purchase book of Sahil who deals in furniture. Also, make the posting from the purchase book.

Jan.1	Purchases from the Sukhi brothers
	5 table @ ₹ 1,000 each
	20 chairs @ ₹ 100 each
Jan.7	Purchases from the Simar brothers
	1 almirah @ ₹ 8,000 each
	3 dining tables @ ₹ 6,000 each
Jan.10	Purchases from Yash ward
	20 table @ ₹ 5,000 each
Jan.17	Purchases from Muskan on cash
	10 chairs @ ₹ 300 each
	15 tables @ ₹ 1,500 each
	Sahil offers trade discounts at the following rates
	Purchases up to ₹ 20,000=5%
	Purchases beyond ₹ 20,000=10%
	G.S.T.=12%

The solution of Question No 6 Chapter No 8- UNIMAX Class 11 - Solution

Purchase Book

Date	Invoice no.	Particulars	L. F.	DETAIL	COST	Input CGST	Input SGST	Amount
2020
Jan.1	301	Sukhi brothers
		10 tables @ ₹ 1,000 each		10,000
		20 chairs 2 ₹ 100 each		2,000
				12,000
		Less: trade discount @ 5%		600
				11,400
		Add: CGST 6%		684
		Add: CGST 6%		684
				12,768	11,400	684	684	12,768
Jan.7		Simar brothers
		1 almirah @ 8,000		8,000
		3 dining table @ ₹ 6,000 each		18,000
				26,000
		Less: trade discount @ 10%		2,600
				23,400
		Add: CGST @ 6%		1,404
		Add: CGST @ 6%		1,404
				26,208	23,400	1,404	1,404	26,208
Jan.10		Yash ward
		20 table @ ₹ 5,000 each		1,00,000
		50 chairs @ ₹ 500 each		2,500
				1,25,000
		Less: trade discount 10%		12,500
				1,12,500
		Add: CGST 6%		6,750
		Add: CGST 6%		6,750
				1,26,000	1,12,500	6,750	6,750	1,26,000
					1,47,300	8,838	8,838	1,64,976

Read out the full article to know the meaning of Purchase Book

Purchase Book | Types | Examples | Subsidiary Books

Also, Check out the same article in Hindi from the following link

Purchase Book | Types | Examples | Subsidiary Books in Hindi

Also, Check out the solved question of all Chapters: –

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Part-I

• Chapter No. 1 - Introduction of Accounting
• Chapter No. 2 - Theory Base of Accounting
• Chapter No. 3 - Vouchers and Transactions
• Chapter No. 4 - Journal
• Chapter No. 5 - Goods and Services Tax (GST): An Introduction
• Chapter No. 6 - Ledger
• Chapter No. 7 - Special Purpose Book -  Cash Book
• Chapter No. 8 - Other Subsidiary Books
• Chapter No. 9 - Trial Balance
• Chapter No. 10 - Rectification of Errors
• Chapter No. 11 - Depreciation
• Chapter No. 12 - Provision and Reserves
• Chapter No. 13 - Bank Reconciliation Statement
• Chapter No. 14 - Bills of Exchange 

Students may choose only one part from the Part II and Part III

Part-II

• Chapter No. 15 – Financial Statements (Without Adjustments)
• Chapter No. 16 – Financial Statements (With Adjustments)
• Chapter No. 17 – Accounts from Incomplete Records – Single Entry System

Part-III

• Chapter No. 18 – Introduction to Computers and Accounting information System
• Chapter No. 19 – Computerised Accounting
• Chapter No. 20 – Accounting Software: Tally
• Chapter No. 21 – Data Base System
• Chapter No. 22 – Concept of Entity and Relationship

You can also Check out the other Books' Solutions: -

• Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
• T.S. Grewal’s Double Entry Book Keeping (Class +1) – Solution
• D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution