Question No 23 Chapter No 11 – T.S. Grewal 11 Class

Question No.23 Chapter No.11 T.S. Grewal 1 Book 2019 Solution min min 150x150 - Question No 23 Chapter No 11 - T.S. Grewal 11 Class

Question No 23 Chapter No 11

23. The followed are the transaction of Kamal, Delhi for the month of July 2017:
( All Cheque are paid into Bank on the day received)

2018 Started business with Rs 1,00,000 as Capital, of which Rs 70,000 was by cheque deposited into bank  
Jul.1 Bought goods from S. Raj, Delhi Rs 10,000 less Trade Discount 10% *
Jul.2 Sold goods to R. Mukherjee, Kolkata Rs 5000**
Jul.4 Goods returned to S. Raj Rs3,000 and Paid him by cheque Rs 6,000( discount allowed Rs 256)
Jul.5 Goods Purchased  from D. Seth, Patna Rs 20,00**
  Bought old Computer for cash for office use Rs 5,000
Jul.6 Goods returned by R. Mukherjee Rs 2,000
  Bought Goods From Rahul, Delhi Rs 5,000 and Paid by cheque*
Jul.8 Sold goods to D. Dass, Delhi Rs 10,000 less: Trade Discount 5%**
Jul.9 Bought goods from M. Dey,  Kolkata Rs 15,000 less: Trade Discount 5%**
  Sold goods to R. Mukherjee, Kolkata Rs 12,000**
  Goods returned by D. Dass Rs 3,000
Jul.10 Cash is withdrawn by Kamal for Household expenses Rs 2,500
Jul.11 Received from R . Mukherjee Rs 8,600( discount allowed RS 400)
Jul.14 Cash Sales Rs 3,300*
  Sold Goods to t. Rana, Delhi Rs 20,000
  Bought goods from D. Seth, Patna Rs 12,000**
Jul.17 Sold goods to D. Dass, Kolkata Rs 10,000**
  Paid by Cheque to D. Seth Rs 9,000( discount allowed Rs 500)
Jul.20 Goods purchased from M. Dey, Kolkata Rs 6,000**
  Cash received from T. Rana Rs 13,000 ( discount allowed Rs 500)
Jul.25 Cash Deposited into bank Rs 3,500
  Goods returned to M. Dey Rs 4,000 out of a purchase made on 9th July
Jul.28 Sold goods to T. Rana, Delhi Rs 15,000
  Goods have taken by Kamal for personal use Rs 2,500. These goods were purchased from Rahul.
Jul.31 Paid wages Rs 480
  T. Rana became insolvent and 50 paise in rupee realised from his estate.

 

Transactions marked* are Intra State transaction Subject to be CGST and SGST @ 6% each

Transactions marked** are inter-State transaction Subject to be IGST @ 12%

The solution of Question No 23 Chapter No 11: – 

In the Books of Prabhat Electric Co., Delhi
  Cash Book  
Date Particular L.F Cash Bank Date Particular L.F
Cash Bank
Jul
1
To Cash A/c   1,00,000   Jul
1
By Bank A/c   70,000  
1 To Cash A/c     70,000 1 By S. Raj A/c     6,800
11 To R. Mukherjee A/c   8,600   5 By Old Computer A/c   5,000  
14 To Sale A/c   3,300   6 By Rahul, Delhi A/c     5,000
14 To Output CGST A/c   198   6 By Input CGST A/c     300
14 To Output SGST A/c   198   6 By Input SGST A/c     300
20 To T. Rana A/c   13,000   10 By Drawing A/c   2,500  
25 To Cash A/c     3,500 17 By D. Seth A/c     9,000
25 To Cash A/c   12,850   25 By Bank A/c   3,500  
          31 By Wages A/c   480  
          31 By Balance C/d   56,666 52,100
      1,38,146 73,500       1,38,146 73,500

 

  Purchases Book 
Date Particular Detail Cost
Input CGST Input SGST  Input
ISGT
 
Total
2018
Jul.
             
1 S.Raj,Delhi            
    10,000          
    10,000          
  Less: Trade Discount@10% 1,000          
    9,000          
  Add: CGST 6% 540          
  Add: SGST 6% 540          
    10,080 9,000 540 540   10,080
5 D. Seth, Patna:            
    20,000          
    20,000          
  Add: IGST 12% 2,400          
    22,400 20,000     2,400 22,400
               
9 M. Dey, Kolkata 15,000          
    15,000          
  Less: Trade Discount @ 5% 750          
    14,250          
    Add: 12% IGST 1,710          
    15,960 14,250     1,710 15,960
14 D. Seth, Patna: 12,000          
    12,000          
  Add: IGST 12% 1,440          
    13,440 12,000     1,440 13,440
20 M. Dey, Kolkata 6,000          
    6,000          
    Add: 12% IGST 720          
    6,720 6,000     720 6,720
      17,000     2,040 19,040

 

  Sale Book 
Date Particular Detail Cost
Output CGST Output SGST  Output
ISGT
 
Total
2018
Jul.
             
2 R.Mukherjee, Kolkata              
    5,000          
    5,000          
  Add: 12% IGST 600          
    5600 5,000     600 5600
8 D.Das, Kolkata 10000         5,600
    10000          
    Less: 5% T.D. 500          
    9500          
   Add: 12% IGST 1140          
    10,640       1140 10640
9 R.Mukherjee, Kolkata   12,000          
    12,000          
   Add: 12% IGST 1,440          
    13,440 12,000     1,440 13,440
14 T. Rana, Delhi 20,000          
    20,000          
  Add: 6% CGST 1,200          
  Add: 6% SGST 1,200          
    22,400 20,000 1,200 1,200   22,400
17 D.Das, Kolkata 10,000          
    10,000          
    Add: 12% IGST 1,200           
    11,200 10,000     1,200  11200
28 T. Rana, Delhi 15000          
    15000          
  Add: 6% CGST 900          
  Add: 6% SGST 900          
    16800 15000 900 900   16800
      71500 2100 2100 4380 80080

 

  Purchases Return Book
Date Particular Detail Cost
Input CGST Input SGST  Input
ISGT
 
Total
2018
Jun.
             
21 S. Raj, Delhi              
    3000          
    3000          
    Less: Trade Discount@10% 300          
    2700          
   Add: 6% CGST 162          
   Add: 6% CGST 162          
    3024 2700 162 162   3024
25 M. Dey, Kolkata 4000          
    4000          
    Less: Trade Discount @ 5% 200          
    3800          
    Add: 12% IGST 456          
    4256 3800     456 4256
      6500 162 162 456 7280

 

  Sales Return Book
Date Particular Detail Cost
Input CGST Input SGST  Input
ISGT
 
Total
2018
Jun.
             
6 R.Mukherjee, Kolkata              
    2000          
    2000          
    Add: 12% IGST 240          
    2240 2000     240 2240
9 D.Das, Kolkata 3000          
    3000          
    Less: Trade Discount @ 5% 150          
    2850          
  Add: 12% IGST 342          
    3192 2850     342 3192
      4850     582 5432

 

Dr. Capital A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jan. 1 By Cash A/c   30000
        Jan. 1 By Bank A/c   70000
Jan.31 To Balance C/d   1,00,000        
               
      1,00,000       1,00,000

 

Dr. Purchases Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 6 To Bank A/c   5,000 Jul. 6 By Drawings A/c   2,500
Jul. 31 To Sundries from Purchases Book   61,250        
               
        Jul. 31 By Balance C/d   63,750
      66,250       66,250

 

Dr. S. Raj Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 4 To Purchases Return   2700 Jul. 1 By Purchases   9000
Jul. 4 To Input CGST A/c   162 Jul. 1 By input CGST A/c   540
Jul. 4 To Input SGST A/c   162 Jul. 1 By Input SGST A/c   540
Jul. 4 To Bank A/c   6800        
Jul. 4 To Discount Received A/c   256        
               
      10080       10080

 

Dr. Input CGST Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 1 To S. Raj   540 Jul. 4 By S. Raj   162
Jul. 1 To Bank A/c   300 Jul. 28 By Drawings A/c   150
        Jul. 31 To Balance C/d   528
      840       840

 

Dr. Input SGST Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 1 To S. Raj   540 Jul. 4 By S. Raj   162
Jul. 1 To Bank A/c   300 Jul. 28 By Drawings A/c   150
        Jul. 31 To Balance C/d   528
      840       840

 

Dr. Output CGST Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jul. 14 By Sales A/c   198
        Jul. 20 By T. Rana   1200
        Jul. 28 By T. Rana   900
Jan. 31 To Balance C/d   2298        
      2298       2298

 

Dr. Output SGST Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jul. 14 By Sales A/c   198
        Jul. 20 By T. Rana   1200
        Jul. 28 By T. Rana   900
Jan. 31 To Balance C/d   2298        
      2298       2298

 

Dr. R. Mukherjee Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 2 To Sale A/c   5000 Jul. 6 By Sales Return A/c   2000
Jul. 2 To Output IGST A/c   600 Jul. 6 By Output IGST A/c   240
Jul. 9 To Sales A/c   12000 Jul. 11 By Sales Return A/c   8600
Jul. 9 To Output IGST A/c   1440 Jul. 11 By Output IGST A/c   400
               
        Jul. 31 By Balance C/d   7800
               
      19040       19040

 

Dr. Bad Debts Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 1 To T. Rana   12850        
        Jul. 31 By Balance C/d   12850
      12850       12850

 

Dr. T. Rana Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 14 To Sale A/c   20000 Jul. 20 By Cash A/c   13000
Jul. 14 To Output CGST A/c   1200 Jul. 20 By Discount Allowed A/c   500
Jul. 14 To Output SGST A/c   1200 Jul. 31 By Cash A/c   12850
Jul. 28 To Sales A/c   15000 Jul. 31 By Bad Debts A/c   400
Jul. 28 To Output CGST A/c   900        
Jul. 28 To Output SGST A/c   900        
      39200       39200

 

Dr. Sales Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jul. 14 By Cash A/c   3300
        Jul. 31 By Sundries from Sales Book   71500
Jul. 31 To Balance C/d   74800        
      74800       74800

 

Dr. Discount Received Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jul. 4 By S. Raj   256
        Jul. 17 By Sundries from Sales Book   500
Jul. 31 To Balance C/d   756        
      756       756

 

Dr. Output IGST Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 3 To R. Mukherjee   240 Jul. 2 By R. Mukherjee   600
  To D. Das   342 Jul. 8 By D. Das   1140
        Jul. 9 By R. Mukherjee   1440
        Jul. 17 By D. Das   1200
Jul. 31 To Balance C/d   4380        
      4380       4380

 

Dr. Discount Allowed Account Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 11 To R. Mukherjee   400        
Jul. 20 To T. Rana   500        
        Jul. 31 By Balance C/d   900
      900       900

 

Dr. Input IGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 5 To D. Seth   2400 Jul. 25 By M. Dey   456
Jul. 9 To M. Dey   1710        
Jul. 14 To D. Seth   1440        
Jul. 20 To M. Dey   720        
        Jul. 31 By Balance C/d   5814
      6270       6270

 

Dr. D. Seth Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 1 To Bank A/c   9000 Jul. 5 By Purchases A/c   20000
Jul. 1 To Discount Received A/c   500 Jul. 5 By Input IGST A/c   2400
        Jul. 14 By Purchases A/c   12000
        Jul. 14 By Input IGST A/c   1440
Jul. 31 To Balance C/d   26340        
      35840       35840

 

Dr. Purchase Return A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jul. 31 By Sundries From Purchases Return A/c   6,500
Jul. 31 To Balance C/d   6,500        
      6,500       6,500

 

Dr. Drawing A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 10 To Cash A/c   2,500        
Jul. 28 To Purchases A/c   2,500        
Jul. 28 To Input CGST A/c   150        
Jul. 28 To Input CGST A/c   150        
        Jul. 31 By Balance C/d   5,300
      5,300       5,300

 

 

Dr. D. Das A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 8 To Sales A/c   9,500 Jul. 9 By Sales Return A/c   2,850
Jul. 8 To Output IGST A/c   1,140 Jul. 9 By Output IGST A/c   342
Jul. 17 To Sales A/c   10,000        
Jul. 17 To Output IGST A/c   1,200        
        Jul. 31 By Balance C/d   18,648
      21,840       21,840

 

Dr. M.Dey A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 25 To Purchase Return A/c   3,800 Jul. 9 By Purchases A/c   14,250
Jul. 25 To Input IGST A/c   456 Jul. 9 By Input IGST A/c   1,710
        Jul. 20 By Purchases A/c   6,000
        Jul. 20 By Input IGST A/c   720
Jul. 31 To Balance C/d   18,424        
      22,680       22,680

 

Dr. Computer A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 5 To Cash A/c   5,000        
        Jul. 31 By Balance C/d   5,000
      5,000       5,000

 

Dr. Sales Return A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 31 To Sundries from Sales Book   4,850        
        Jul. 31 By Balance C/d   4,850
      4,850       4,850

 

Dr. Wages A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jul. 31 To Cash A/c   480        
        Jul. 31 By Balance C/d   480
      480       480

 

 

Trail Balance A/c Cr.
Particulars
J.F. Debit Credit
Capital A/c     1,00,000
Purchases   63,750  
Purchases Return     6,500
R. Mukherjee   7,800  
Input CGST   528  
Input SGST   528  
Input IGST   5,814  
Output CGST     2,298
Output SGST     2,298
Output IGST     3,798
D. Seth     26,340
S. Das   18,648  
M. Dey     18,424
Sales     74,800
Sales Return   4,850  
Discount Allowed   900  
Bad Debts   12,850  
Discount Received     756
Cash   56,666  
Bank   52,100  
Computer   5,000  
Wages   480  
Drawings   5,300  
    2,35,214 2,35,214

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

Sales Return Book | Subsidiary Books | Examples

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T.S. Grewals Double Entry Book Keeping - Question No 23 Chapter No 11 - T.S. Grewal 11 Class

T.S. Grewal’s Double Entry Book Keeping

Question No 22 Chapter No 11 – T.S. Grewal 11 Class

Question No.22 Chapter No.11 T.S. Grewal 1 Book 2019 Solution min min 150x150 - Question No 22 Chapter No 11 - T.S. Grewal 11 Class

Question No 22 Chapter No 11

22. On 1st January 2018 Ram of Kolkata commenced business with a capital of Rs 50,000 and entered into following transactions:
Pass the following transaction through proper books to the Ledger. Take out a Trial Balance as 30th January. The Cash Book must be balanced.

 

2018   Rs
Jan.1 Opened a Bank Account and Deposited 12,500
  Purchased Goods in Cash* 20,000
  Purchased Furniture for Shop* 5,000
  Sold goods to R. Raman, Kolkata* 5,000
Jan.2 Bought goods from Man Mohan,, Delhi* 10,000
Jan.3 Bought Stationery for Cash 1,000
Jan.5 Received Cash from R. Raman 5,300
  Discount Allowed to him 300
Jan.6 Sold goods to Bimal, Kolkata* 7,500
Jan.8 Bimal returned part of the goods supplied on the 6th instant 1,500
Jan.10 Paid cash into Bank  1,000
Jan.12 Paid wages in Cash 1,500
Jan.13 Bought on credit from the Union Furniture Co., Kolkata office Desk*  1,500
Jan.19 Paid wages in Cash 1,500
Jan.21 Paid Man Mohan by Cheque 10,700
  Discount received 500
Jan.21 Sold goods to Ramesh, Guwahati including IGST** 6,720
Jan.22 Received cheque from Bimal 6,000
Jan.23 Bought goods from Man Mohan, Delhi 7,000
Jan.24 Drew by cheque for Private use 2,000
Jan.27 Paid wages in cash 1,500
Jan.31 Rent due to Landlord 1,000

Transactions marked* are Intra State transaction Subject to be CGST and SGST @ 6% each

Transactions marked** are inter-State transaction Subject to be IGST @ 12%

The solution of Question No 22 Chapter No 11: – 

In the Books of Prabhat Electric Co., Delhi
  Cash Book  
Date Particular L.F Cash Bank Date Particular L.F
Cash Bank
Jan
1
To Balance B/f   50,000   Jan
1
By Bank A/c   12,500  
1 To Cash A/c     12,500 1 By Purchases A/c   20,000  
5 To R. Raman A/c   5,300   1 By Input CGST A/c   1,200  
10 To Cash A/c     1,000 1 By Input SGST A/c   1,200  
20 To Bimal A/c     6,000 1 By Furniture A/c   5,000  
          1 By Input CGST A/c   300  
          1 By Input SGST A/c   300  
          3 By Stationery A/c   1,000  
          10 By Bank A/c   1,000  
          12 By Wages A/c   1,500  
          19 By Wages A/c   1,500  
          23 By Man Mohan A/c     10,700
          24 By Drawing A/c     2,000
          27 By Wages A/c   1,500  
                   
          31 By Balance C/d   8,300 6,800
      53,300 19,500       53,300 19,500

 

  Purchases Book 
Date Particular Detail Cost
Input CGST Input SGST  Input
ISGT
 
Total
2018
Jan.
             
2 Man, Mohan, Delhi :            
    10,000          
    10,000          
  Add: IGST 12% 1,200          
    11,200 10,000     1,200 11,200
23  Man, Mohan, Delhi :            
    7,000          
    7,000          
  Add: IGST 12% 840          
    7,840 7,000     840 7,840
      17,000     2,040 19,040

 

  Sale Book 
Date Particular Detail Cost
Output CGST Output SGST  Output
ISGT
 
Total
2018
Mar.
             
1 R. Raman, Kolkata:            
    5,000          
    5,000          
  Add: CGST 6% 300          
  Add: SGST 6% 300          
    5,600 5,000 300 300   5,600
6 Bimal, Kolkata:            
    7,500          
    7,500          
  Add: CGST 6% 450          
  Add: SGST 6% 450          
    8,400 7,500 450 450   8,400
               
21 Ramesh, Guwahati : 6,000          
    6,000          
  Add: IGST 12% 720          
    6,720 6,000     720 6,720
      23,000 750 750 720 20,720

 

  Sale Return Book
Date Particular Detail Cost
Input CGST Input SGST  Input
ISGT
 
Total
2018
Jan.
             
21 Bimal, Kolkata :            
    1,500          
    1,500          
  Add: IGST 12% 180          
    1.680 1,500     180 1.680
      1,500     180 1,680

 

Dr. Purchases A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 1 To Cash A/c   20,000        
Jan. 2 To Man, Mohan, Delhi
A/c
  10,000        
Jan.23 To Man, Mohan, Delhi :
A/c
  7,000        
        Jan. 31 By Balance C/d   37,000
               
      37,000       37,000

 

Dr. Capital A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jan. 1 By Cash A/c   50,000
               
Jan.31 To Balance C/d   50,000        
               
      50,000       50,000

 

Dr. Furniture A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan.31 To Furniture Shop A/c   5,000        
               
               
        Mar.31 By Balance C/d   5,000
      2,85,600       2,85,600

 

Dr. Furniture Shop A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jan.1 By Furniture A/c   5,000
        Jan.1 By input CGSTA/c   300
        Jan.1 By input SGSTA/c   300
Jan.31 To Balance C/d   5,600        
      5,600       5,600

 

Dr. Furniture and furniture A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 31 To Union Furniture A/c   1,500        
        Mar.31 To Balance C/d   1,500
      1,500       1,500

 

Dr. Union Furniture A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jan. 1 By Furniture and Frinture A/c   1,500
        Jan. 1 By input CGSTA/c   90
        Jan. 1 By input SGSTA/c   90
Jan. 31 To Balance C/d   1,680        
      1,680       1,680

 

Dr. Sale A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jan. 31 By Sundries as per Sale book A/c   18,500
               
Jan. 31 To Balance C/d   18,500        
      18,500       18,500

 

Dr. R. Raman, Kolkata A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 1 To Sale A/c   5,000 Jan. 5 By Cash A/c   5,300
Jan. 1 To Output CGST A/c   300 Jan. 5 By Discount allowed A/c   300
Jan. 1 To Output SGST A/c   300        
               
      5,600       5,600

 

Dr. Discount allowed A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 21 To R. Raman , A/c   300        
        Jan. 31 By Balance C/d   300
      300       300

 

Dr. Sale return A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 31 To Sundries as per Sale return book A/c   1,500        
        Apr. 30 By Balance C/d   1,500
      1,500       1,500

 

Dr. Man , Mohan, Delhi A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 21 To Bank A/c   1,800 Jan. 2 By Purchased A/c    
Jan. 21 To Discount received A/c     Jan. 2 By Input IGST A/c   1,800
        Jan. 2 By Purchased A/c    
        Jan. 2 By Input IGST A/c    
Apr. 30 By Balance C/d   1,800        
      1,800       1,800

 

Dr. Stationery A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 3 To Cash A/c   1,000        
               
               
        Jan. 31 To Balance C/d   1,000
      1,000       1,000

 

Dr. Bimal, Kolkata A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 6 To sale A/c     Jan. 8 By Sale return A/c   1,500
Jan. 6 To Output CGST A/c     Jan. 8 By Output SGST A/c   90
Jan. 6 To Output CGST A/c     Jan. 8 By Output SGST A/c   90
        Jan. 22 By Bank A/c   6,000
               
        Jan. 31 ByBalance C/d   720
      8,400       8,400

 

Dr. Wages A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 12 To Cash A/c   1,500        
Jan. 19 To Cash A/c   1,500        
Jan. 27 To Cash A/c   1,500        
        Jan. 31 By Balance C/d   4,500
      4,500       4,500

 

Dr. Discount received A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jan. 21 By Man, Mohan A/c   500
               
Jan. 31 To Balance C/d   500        
      500       500

 

Dr. Ramesh, Guwahati A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 21 To Sale A/c   6,000        
Jan. 21 To Output IGST A/c   720        
        Jan. 31 By Balance C/d   6,720
               
      6,720       6,720

 

Dr. Drawing A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 31 To Bank A/c   2,000        
               
        Jan. 31 By Balance C/d   2,000
               
      2,000       2,000

 

 

Dr. Outstanding Rent A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jan. 31 By Rent A/c   1,120
               
               
Jan. 31 To Balance C/d   1,120        
      1,120       1,120

 

Dr. Rent A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 31 To Outstanding Rent A/c   1,000        
Jan. 31 To Input CGST A/c   60        
Jan. 31 To Input GST A/c   60 Jan. 31 By Balance C/d   1,120
               
      1,120       1,120

 

Dr. Input CGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 1 To Cash A/c   1,200        
Jan. 1 To Furniture Shop A/c   300        
Jan. 13 To Union Furniture A/c   90        
Jan. 31 To Outstanding Rent A/c   60 Jan. 31 By Balance C/d   1,650
      1,650       1,650

 

Dr. Input SGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 1 To Cash A/c   1,200        
Jan. 1 To Furniture Shop A/c   300        
Jan. 13 To Union Furniture A/c   90        
Jan. 31 To Outstanding Rent A/c   60 Jan. 31 By Balance C/d   1,650
      1,650       1,650

 

Dr. Input IGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 2 To Purchases A/c   1,200        
Jan. 23 To Purchases A/c   840        
        Jan. 31 By Balance C/d   2,040
      2,040       2,040

 

Dr. Input CGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 2 To Purchases A/c   90 Jan. 31 By Sale Book A/c   300
        Jan. 31 By Sale Book A/c   450
               
Jan. 31 To Balance C/d   660        
      1,650       1,650

 

Dr. Input SGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Jan. 2 To Purchases A/c   90 Jan. 31 By Sale Book A/c   300
        Jan. 31 By Sale Book A/c   450
               
Jan. 31 To Balance C/d   660        
      1,650       1,650

 

Dr. Input IGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Jan. 31 By Sale Book A/c   720
               
Jan. 31 To Balance C/d   720        
      720       720

 

 

Trail BalanceA/c Cr.
Particulars
J.F. Debit Credit
Cash A/c   8,300  
Bank A/c   6,800  
Capital A/c     50,000
Sale A/c     18,500
Purchase A/c   37,000  
Furniture A/c   5,000  
Furniture and Fitting A/c   1,500  
Union Furniture A/c     1,680
Wages A/c   4,500  
Discount Received A/c     500
Ramesh A/c   6,720  
Discount Allowed A/c   300  
Sale Return A/c   1,500  
Man Mohan A/c     7,840
Bimal A/c   720  
Stationery A/c   1,000  
Drawing A/c   2,000  
Rent A/c   1,000  
Rent outstanding A/c     1,120
Input CGST A/c   1,650  
Input SGST A/c   1,650  
Input IGST A/c   2,040  
Output CGST A/c     660
Output SGST A/c     660
Output IGST A/c     720
    81,620 81,620

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

Sales Return Book | Subsidiary Books | Examples

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Comment if you have any question.

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

Check out T.S. Grewal +1 Book 2019 @ Official Website of Sultan Chand Publication

T.S. Grewals Double Entry Book Keeping - Question No 22 Chapter No 11 - T.S. Grewal 11 Class

T.S. Grewal’s Double Entry Book Keeping

Question No 21 Chapter No 11 – T.S. Grewal 11 Class

Question No.21 Chapter No.11 T.S. Grewal 1 Book 2019 Solution min min 150x150 - Question No 21 Chapter No 11 - T.S. Grewal 11 Class

Question No 21 Chapter No 11

21. On 1st March 2018, Shri Kailash Chand, Lucknow commenced business with Cash Rs 50,000. The following are his transactions for the month of March 2018. Record them in proper books, post them to the ledger and take out a trial Balance:

 

2018   Rs
Mar.1 Bought goods for Cash * 5,000
  Purchase from Hari, Lucknow*  
  5 Laptop @ Rs 35,000 each  
  5 Desktop @ Rs 25,000 each  
  Less: Trade Discount 15%  
Mar.2 Purchased Computer & printer from M/s Computer Mart Against Cash For office use* 20,000
Mar.5 Deposited into Bank 15,000
Mar.7 Sold goods to Shri Ramesh Chand, Kanpur*   
  2 Laptop @ Rs 32,000 each  
  2 Desktop @ Rs 25,000 each  
Mar.10 Received cheque from Shri Ramesh Chand on account  75,000
Mar.14 Received another cheque in full settlement from Ramesh Chand 49,000
Mar.15 Sold goods to Jagdish, Kolkata**  
  2 Laptop@ Rs 35,000 each  
  2 Desktop @ Rs 25,000 each  
  Less: Trade Discount 5%  
Mar.18 Bought from Shyam Lal, Delhi**:  
  10 Keyboards @ Es 1,000 each  
  10 Moue @ Rs 500 each  
Mar.20 Drew cash from the bank for office  17,000
Mar.21 Paid to Shyam Lal in full Settlement 16,500
Mar.23 Cash Sale 5 Keyboards @ Rs 1,200 each 5 Mouse @ Rs 600 each   
Mar.25 Paid Salary 2,500
Mar.28 Paid Rent*  1,500
Mar.30 Paid into Bank  5,000
Mar.31 Drew cash for private expenses 500

 

Transactions marked* are Intra State transaction Subject to be CGST and SGST @ 6% each

Transactions marked** are inter-State transaction Subject to be IGST @ 12%

The solution of Question No 21 Chapter No 11: – 

In the Books of Prabhat Electric Co., Delhi
  Cash Book  
Date Particular L.F Cash Bank Date Particular L.F
Cash Bank
Mar
1
To Balance B/f   50,000   Mar
1
By Purchases A/c   5,000  
5 To Cash A/c     15,000 1 By Input CGST A/c   300  
10 To Shri Ramesh Chand, Kanpur A/c     75,000 1 By Input SGST A/c   300  
14 To Shri Ramesh Chand, Kanpur A/c     49,440 2 By Computer & Printer A/c   20,000  
20 To Bank A/c   17,000   2 By Input CGST A/c   1,200  
23 To Sale A/c   9,000   2 By Input CGST A/c   1,200  
23 To Output CGST A/c   540   5 By Bank A/c   15,000  
23 To Output SGST A/c   540   20 By Cash A/c     17,000
30 To Cash A/c     5,000 21 By Shyam lal A/c   16,500  
          25 By Salary A/c   2,500  
          28 By Wages A/c   1,500  
          28 By Input CGST A/c   90  
          28 By Input SGST A/c   90  
          30 By Bank A/c   5,000  
          31 By Drawing A/c   500  
          31 By Balance C/d   7,900 1,27,440
      77,080 1,44,440       77,080 1,44,440

 

  Purchases Book 
Date Particular Detail Cost
Input CGST Input SGST  Input
ISGT
 
Total
2018
Mar.
             
1 Hari, Lucknow :            
  5 Laptops @ RS 35,000 each 1,75,000          
  5 Desktops @ RS 25,000 each 1,25,000          
    3,00,000          
  Less: Trade Discount 15% 45,000          
    2,55,000          
  Add: CGST 6% 15,300          
  Add: SGST 6% 15,300          
    2,85,600 2,55,000 15,300 15,300   2,85,600
18 Shyam Lal, Delhi:            
  10 Keyboards @ Rs 1,000 each 10,000          
  10 Mouse @ Rs 500 each 5,000          
    15,000          
  Add: IGST 6% 1,800          
    16,800 15,000     1,800 16,800
      1,58,500 9,510 9,510   1,27,960

 

  Sale Book 
Date Particular Detail Cost
Output CGST Output SGST  Output
ISGT
 
Total
2018
Mar.
             
7 Shri Ramesh Chand, Kanpur:            
  2 Laptops @ Rs 32,000 each 64,000          
  2 desktops @ Rs 24,000 each 48,000          
    1,12,000          
  Add: CGST 6% 6720          
  Add: SGST 6% 6,720          
    1,25,440   6,720 6,720   1,25,440
15 Jagdish, Kolkata:            


2 Laptops @ Rs 35,000 each 70,000          
  2 Desktops @ Rs 25,000 each 50,000          
    1,20,000          
  Add: IGST 12% 14,400          
    1,34,400 1,20,000     14,400 1,34,400
      2,32,000 6,720 6,720 14,400 2,59,840

 

Dr. Purchases A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Mar. 1 To Cash A/c   5,000        
Mar. 1 To Hari, Lucknow A/c   2,55,000        
Mar.18 To Shyam Lal, A/c   15,000        
        Apr. 30 By Balance C/d   2,75,000
               
      2,75,000       2,75,000

 

Dr. Capital A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Mar. 1 By Cash A/c   50,000
               
Mar.31 To Balance C/d   50,000        
               
      50,000       50,000

 

Dr. Hari, Lucknow A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Mar. 1 By Purchases A/c   2,55,000
        Mar. 1 By Input CGST A/c   15,300
        Mar. 1 By Input SGST A/c   15,300
Mar.31 To Balance C/d   2,85,600        
      2,85,600       2,85,600

 

Dr. Shyam Lal A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Mar. 21 To Cash A/c   16,500 Mar. 18 By Purchases A/c   15,000
Mar. 21 To Discount Received A/c   300 Mar. 18 By Input IGST A/c   1,800
               
               
      16,800       16,800

 

Dr. Discount Received A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Mar. 21 By Shyam Lal A/c   300
Mar.31 To Balance C/d   300        
      300       300

 

Dr. Shri Ramesh Chand, Kanpur A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Mar. 7 To Sale A/c   1,12,000 Mar. 10 By Bank A/c   75,000
Mar. 7 To output CGST A/c   6,720 Mar. 14 By Bank A/c   49,440
Mar. 7 To output CGST A/c   6,720 Mar. 14 By Discount Allowed A/c   1,000
               
      1,25,440       1,25,440

 

Dr. Discount Allowed A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Mar. 14 To Shri chand A/c   1,000        
        Mar. 31 By Balance C/d   1,000
               
      1,000       1,000

 

Dr. Jagdish, Kolkata A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Mar. 7 To Sale A/c   1,14,000        
Mar. 7 To output IGST A/c   13,680        
        Mar. 31 By Balance C/d   1,27,680
               
      1,27,680       1,27,680

 

Dr. Input CGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Mar. 1 To Hari A/c   15,300        
Mar. 1 To Cash A/c   300        
Mar. 2 To Cash A/c   1,200        
Mar. 28 To Cash A/c   90        
        Apr. 30 By Balance C/d   16,890
      16,890       16,890

 

Dr. Input SGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Mar. 1 To Hari A/c   15,300        
Mar. 1 To Cash A/c   300        
Mar. 2 To Cash A/c   1,200        
Mar. 28 To Cash A/c   90        
        Apr. 30 By Balance C/d   16,890
      16,890       16,890

 

Dr. Input IGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
Mar. 18 To Shyam Lal A/c   1,800        
        Apr. 30 By Balance C/d   1,800
      1,800       1,800

 

Dr. Output CGST A/c Cr.
Date Particulars
J.F. Amount Date Particulars
J.F. Amount
2018       2018      
        Mar. 7 By Shri Ramesh chand A/c   6,720
        Mar. 23 By Cash A/c   540