Question No 02 Chapter No 8- UNIMAX Class 11

Question No 02 Chapter No 8- UNIMAX Class 11

Table of Contents

2. Record the following transactions in the purchases book of S. Ganapaty of Ludhiana, a dealer in furniture: (with GST)

2020
Mar.1	Purchases from Punjabi furniture, Delhi
	10 chairs @ ₹ 300 each
	1 table @ ₹ 800 each
	Packing and delivery charges ₹ 215
	Less: trade discount @ 10%
Mar.7	Bought of Naidu furniture, Hyderabad
	1 stool @ ₹ 250
	5 collapsible chairs @ ₹ 40 each
	Delivery and cartage ₹ 15
Mar.21	Purchases from Bengali furniture, Kolkata
	5 chairs @ ₹ 300 each
	30 steel cabinets @ ₹ 75 each
	Packing and delivery charges ₹ 25
	Less: trade discount @ 10%
Mar.25	Purchases from M. Swaminathan & Sons, Chani on credit
	1 typewriter @ ₹ 1,500 for office use. (charges GST @ 12 % in each case)

The solution of Question No 02 Chapter No 8- UNIMAX Class 11

Purchase Book
Date	Invoice no.	Particulars	L. F.	Details	Cost	Input IGST	Freight charges	Amount
2020
Mar.1		Punjabi furniture, Delhi
		10 chairs @ ₹ 300 each		3,000
		1 table @ ₹ 800 each		800
				3,800
		Less: trade discount @ 10%		380
				3,420
		Add; IGST 12%		410
				3,800
		Add: packing & delivery charges		215
				4045	3420	410	215	4045

Mar.7		Naidu furniture, Hyderabad
		1 stool @ ₹ 250		250
		5 Collapsible chairs @ ₹ 40 each		200
				450
		Add: GST 12 %		54
				504
		Add; delivery charges		15
				519	450	54	15	519

Mar.21		Bengali furniture, Kolkata
		5 chairs @ ₹ 300 each		1,500
		30 steel cabinets @ ₹ 75 each		2,250
				3,750
		Less: trade discount 12%		375
				3,375
		Add: GST 12 %		405
				3,780
		Add: packing & Delivery Charges		25
				3,805	3,375	405	25	3,805
					7,245	869	255	8,369

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

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

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

Part-I

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

Part-II

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Part-III