# Question No 06 Chapter No 6 – USHA Publication 11 Class

Q-06 - CH-6 - USHA +1 Book 2020 - Solution

Question No 06 Chapter No 6

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 )

### The solution of Question No 06 Chapter No 6: –

 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 ) Jan. 21 Drawing A/c Dr. 6,720 To Purchases A/c 6,720 (Being goods are withdrawn by proprietor ) Feb. 21 Restaurant bill A/c Dr. 4,000 Input CGST A/c Dr. 100 Input SGST A/c Dr. 100 To Cash A/c 4,200 (Being restaurant bill paid plus 2.5%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. )

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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)