Question No 06 Chapter No 6 - USHA Publication 11 Class

Question No 06 Chapter No 6

Table of Contents

06. Pass the journal entries in the book of Zail Singh(Transporter):

2017
Aug. 1	Purchased goods costing Rs 60,000 plus 6% CGST against cheque
Sep. 5	Sold goods to V.V Giri for Rs 40,000 plus 6% CGST and SGST
Oct. 12	V.V. Giri returned the goods of the sales value of Rs 4,000
Nov. 10	Purchased 3 motor vans of the sales value of Rs 4,000
Dec. 15	Goods destroyed by fire Rs 8,000 (purchased originally at 6% CGST and 6% SGST
2018
Jan. 21	Purchased stationery for the office Rs 12,000 and for personal use Rs 6,000 (CGST 6% and SGST 6%)
Feb. 18	Paid for the restaurant bill Rs 4,000 plus 2.5% CGST and 2.5% SGST for entertaining the customers.
Mar. 25	Goods costing Rs 4,500 donated to Orphanage (Goods were originally purchased at 6% CGST and 6% SGST )

In the Books of Zail Singh
Date	Particulars		L.F.	Debit	Credit
2017
Aug. 1	Purchases A/c	Dr.		60,000
	Input CGST A/c	Dr.		3,600
	Input SGST A/c	Dr.		3,600
	To Bank A/c				67,200
	(Being goods bought by cheque plus 6% CGST and SGST. )

Sep. 5	V.V. Giri A/c	Dr.		44,800
	To Sale A/c				40,000
	To Output CGST A/c				2,400
	To Output SGST A/c				2,400
	(Being goods sold to V.V Giri plus 9% CGST and SGST)

Oct. 12	V.V. Giri A/c	Dr.		4,000
	Output CGST A/c	Dr.		240
	Output SGST A/c	Dr.		240
	To V.V. Giri A/c				4,480
	(Being goods return by V.V. Giri plus 6% CGST and SGST. )

Nov. 10	Motor vans A/c	Dr.		6,00,000
	Input IGST A/c	Dr.		1,68,000
	To Cash A/c				7,68,000
	(Being Motor vans purchased Plus 28% IGST. )

Dec. 15	Goods destroyed by Fire A/c	Dr.		8,960
	To Purchases A/c				8,000
	To Input CGST A/c				480
	To Input SGST A/c				480
	(Being goods destroyed by fire plus 6% CGST and SGST. )

2018
Jan. 21	Stationery A/c	Dr.		12,000
	Input CGST A/c	Dr.		720
	Input SGST A/c	Dr.		720
	To Cash A/c				13,440
	(Being purchased stationary plus 6% CGST and SGST. )

Jan. 21	Drawing A/c	Dr.		6,720
	To Purchases A/c				6,720
	(Being goods are withdrawn by proprietor )

Feb. 21	Restaurant bill A/c	Dr.		4,000
	Input CGST A/c	Dr.		100
	Input SGST A/c	Dr.		100
	To Cash A/c				4,200
	(Being restaurant bill paid plus 2.5% CGST and SGST. )

Mar. 25	Donation A/c	Dr.		5,040
	To CGST payable A/c				4,500
	To Input CGST A/c				270
	To Input SGST A/c				270
	(Being goods donated plus 6% CGST and SGST. )