Question No 02 Chapter No 6

Question No 02 Chapter No 6

2. Pass entries in the books of Devdhar & Bros. Odisha, assuming all transactions have been entered within the state, charging CGST and SGST @ 9% each:

Mar.4Purchased goods for 5,00,000 from Sunil Bros.
Mar.7Goods returned to Sunil Bros. for 20,000
Mar.10Sold goods to Mehta & Co. for 8,00,000
Mar.12Sold goods to Mehta & Co. for 8,00,000
Mar.20Goods are withdrawn by Proprietor for personal use 10,000
Mar.25Goods are withdrawn by Proprietor for personal use 10,000
Mar.26Paid advertisement expenses by cheque 20,000
Mar.31Payment made of the balance amount of GST


The solution of Question No 02 Chapter No 6: –

In the Books of Radhika Traders
Mar.4Purchases A/cDr. 5,00,000 
 Input CGST A/cDr. 45,000 
 Input SGST A/cDr. 45,000 
 To Cash A/c   5,90,000
 (Being Purchased from Mehta Bros.)   
Mar.7Sunil Bros. A/cDr. 23,600 
 To Purchases Return A/c.  20,000
 To Input CGST A/c   1,800
 To Input SGST A/c   1,800
 (Being Goods returned to Sunil Bros..)   
Mar.10Mehta& Co. A/cDr. 9,44,000 
 To Mehta& Co. A/c   8,00,000
 To Output CGST A/c   72,000
 To Output SGST A/c  72,000
 (Being Sold goods to Mehta& Co.)   
Mar.12Sales Return A/cDr. 30,000 
 Output CGST A/cDr. 2,700 
 Output SGST A/cDr. 2,700 
 To Mehta & Co. A/c   35,400
 (Being Goods returned by Mehta & Co.)    
Mar.20Drawings A/cDr. 11,800 
 To Purchases A/c   10,000
 To Input CGST A/c   900
 To Input SGST A/c   900
 (Being Paid for printing and stationery .)    
Mar.25Free Samples A/cDr. 5,900 
 To Purchases A/c   5,000
 To Input CGST A/c   450
 To Input SGST A/c   450
 (Being Goods withdrawn for personal use)    
Mar.26Advertisement A/cDr. 20,000 
 Input CGST A/cDr. 1,800 
 Input SGST A/cDr. 1,800 
 To Bank A/c   23,600
 (Being Paid for advertisement.)    
Mar.31Output CGST A/cDr. 43,650 
 Output SGST A/cDr. 43,650 
 To Input CGST A/c   43,650
 To Input SGST A/c   43,650
 (Being Input tax credit availed.)    
Mar.31Output CGST A/cDr. 25,650 
 Output SGST A/cDr. 25,650 
 To Bank A/c   51,300
 (Being Balance tax paid to government.)    




How to make Journal Entries in Accounting – Explanation

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

D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution

Chapter 1 Evolution of Accounting & Basic Accounting Terms

Chapter 2 Accounting Equations

Chapter 3 Meaning and Objectives of Accounting

Chapter 4 Double Entry System

Chapter 5 Books of Original Entry – Journal 

Chapter 6 Accounting for Goods and Service Tax (GST) (Coming soon)

Chapter 7 Books of Original Entry – Cash Book (Coming soon)

Chapter 8 Books of Original Entry – Special Purpose Subsidiary Books (Coming soon)

Chapter 9 Ledger (Coming soon)

Chapter 10 Trial Balance and Errors (Coming soon)

Chapter 11 Bank Reconciliation Statement (Coming soon)

Chapter 12 Depreciation (Coming soon)

Chapter 13 Bills of Exchange (Coming soon)

Chapter 14 Generally Accepted Accounting Principles(GAAP) 

Chapter 15 Bases of Accounting

Chapter 16 Accounting Standards and International Financial Reporting Standard(IFRS) (Coming soon)

Chapter 17 Capital and Revenue 

Chapter 18 Provisions and Reserves 

Chapter 19 Final Accounts (Coming soon)

Chapter 20 Final Accounts – With Adjustments (Coming soon)

Chapter 21 Errors and their Rectification (Coming soon)

Chapter 22 Accounts from Incomplete Records – Single Entry System (Coming soon)

Chapter 23 Accounts of Not-for-Profit Organisations (Coming soon)

Chapter 24 Computerised Accounting System (Coming soon)

Chapter 25 Introduction to Accounting Information System (Coming soon)


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