# Question No 01 Chapter No 6 – USHA Publication 11 Class

Q-01 - CH-6 - USHA +1 Book 2020 - Solution

Question No 01 Chapter No 6

01. Journalise the following transaction in the book of Joginder Singh, assuming all Transaction has occurred the state of J&K, charging 6% CGST and 6% SGST

 2018 Jan. 1 Purchased goods for Rs 4,00,000 from Avtar Singh Locally Jan. 18 Sold goods to Jasbir Singh for Rs 5,00,000 in the same State Feb. 10 Paid telephone bill Rs 8,000 by cheque Mar. 14 Purchased chairs for the office Rs 30,000 from Kuldip Furniture Hose Locally Mar. 31 GST deposited with Government

### The solution of Question No 01 Chapter No 6: –

 In the Books of Joginder Singh Date Particulars L.F. Debit Credit 2019 Jan. 3 Purchases A/c Dr. 4,00,000 Input CGST A/c Dr. 24,000 Input SGST A/c Dr. 24,000 To Avtar Singh A/c 4,48,000 (Being goods bought from Avtar Singh plus 6% CGST and SGST. ) Jan. 18 Jasbir Singh A/c Dr. 6,16,000 To Sale A/c 5,50,000 To Output CGST A/c 33,000 To Output SGST A/c 33,000 (Being goods sold to Jasbir Singh plus 6% CGST and SGST) Feb. 10 Telephone bill A/c Dr. 8,000 Input CGST A/c Dr. 480 Input SGST A/c Dr. 480 To Bank A/c 8,960 (Being paid telephone bill plus 6% CGST and SGST. ) Mar. 14 Furniture A/c Dr. 30,000 Input CGST A/c Dr. 1,800 Input SGST A/c Dr. 1,800 To Kuldip Furniture House A/c 33,600 (Being chair bought from Kuldip furniture hose plus 6% CGST and SGST. ) Mar. 31 CGST payable A/c Dr. 26,280 To Input CGST A/c 26,280 (Being Input CGST transfer to CGST payable ) Mar. 31 SGST payable A/c Dr. 26,280 To Input SGST A/c 26,280 (Being Input SGST transfer to SGST payable ) Mar. 31 Output CGST A/c Dr. 33,000 To CGST payable A/c 33,000 (Being Output CGST transfer to CGST payable ) Mar. 31 Output SGST A/c Dr. 33,000 To SGST payable A/c 33,000 (Being Output SGST transfer to SGST payable ) Mar. 31 CGST payable A/c Dr. 6,720 SGST payable A/c Dr. 6,720 To Bank A/c 13,440 (Being balance to CGST paid to Government )

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## Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

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)