# Question No 05 Chapter No 6 – USHA Publication 11 Class

Q-05 - CH-6 - USHA +1 Book 2020 - Solution

Question No 05 Chapter No 6

05. Record the following transaction in the book of Darshan Kumar:

 2018 Oct. 2 Purchased goods for Rs 6,00,000 from Mamta outside the state Oct. 18 Sold goods for RS 4,00,000 outside the state to Jagdish Singh Nov. 15 Sold goods for Rs 3,50,000 locally to Kamaljit Kaur Nov. 29 Paid Rs 3,000 for refreshment in cash Dec. 10 Purchased printer for office 20,000(locally) from Prem Kumar Dec. 31 Paid balance GST to the government (assuming CGST @9% and SGST @9%)

### The solution of Question No 05 Chapter No 6: –

 In the Books of Darshan Kumar Date Particulars L.F. Debit Credit 2019 Oct. 2 Purchases A/c Dr. 6,00,000 Input CGST A/c Dr. 54,000 Input SGST A/c Dr. 54,000 To Mamta A/c 7,08,000 (Being goods bought from Mamta plus 9% CGST and SGST. ) Oct. 18 Jagdish Singh A/c Dr. 4,72,000 To Sale A/c 4,00,000 To Output CGST A/c 36,000 To Output SGST A/c 36,000 (Being goods sold to Jagdish Singh plus 9% CGST and SGST) Nov. 15 Kamaljit Kaur A/c Dr. 4,13,000 To Sale A/c 3,50,000 To Output CGST A/c 31,500 To Output SGST A/c 31,500 (Being goods sold to Kamaljit Singh plus 9% CGST and SGST) Nov. 29 Refreshment A/c Dr. 3,000 Input CGST A/c Dr. 270 Input SGST A/c Dr. 270 To Cash A/c 3,540 (Being paid for Refreshment plus 9% CGST and SGST. ) Dec. 10 Printer A/c Dr. 20,000 Input CGST A/c Dr. 1,800 Input SGST A/c Dr. 1,800 To Cash A/c 23,600 (Being paid for printer plus 9% CGST and SGST. ) Dec. 31 CGST payable A/c Dr. 56,070 To Input CGST A/c 56,070 (Being Input CGST transfer to CGST payable ) Dec. 31 SGST payable A/c Dr. 56,070 To Input SGST A/c 56,070 (Being Input SGST transfer to SGST payable ) Dec. 31 Output CGST A/c Dr. 67,500 To CGST payable A/c 67,500 (Being Output CGST transfer to CGST payable ) Dec. 31 Output SGST A/c Dr. 67,500 To SGST payable A/c 67,500 (Being Output SGST transfer to SGST payable ) Dec. 31 CGST payable A/c Dr. 11,430 SGST payable A/c Dr. 11,430 To Bank A/c 22,860 (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)

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