# Question No 07 Chapter No 9 – D.K Goal 11 Class

Q-07 - CH-9 - D.K Goal +1 Book 2020 - Solution

Question No 07 Chapter No 9

07. Following is the Banerjee’s Account

 Banerjee’s A/c Dr. Cr. Date Particular J.F Amount Date Particular J.F Amount 2015 2015 Feb.10 To cash A/c 60,000 Feb.8 By Balance A/c 24,800 Feb.10 To Discount Received  A/c 600 Feb.8 By purchases A/c 1,00,000 Feb.16 To Returned Outward A/c 10,000 Feb.8 By Input CGST A/c 9,000 Feb.16 To Input CGST A/c 900 Feb.8 By Purchases A/c 1,50,000 Feb.18 To Bank A/c 1,75,000 Feb.15 By Input CGST A/c 13,500 Feb.18 To Discount Received A/c 1,750 Feb.15 By Input SGST A/c 13,500 Feb.28 To Balance c/d 70,650 3,19,800 3,19,800

## The solution of Question No 07 Chapter No 9: –

 In the Books of Radhika Traders Date Particulars L.F. Debit Credit 2019 May.8 Purchases A/c Dr. 1,00,000 Input CGST A/c Dr. 9,000 Input SGST A/c Dr. 9,000 To Banerjee A/c 1,18,000 (Being goods purchased on credit ) May.10 Banerjee A/c Dr. 60,600 To Cash A/c 60,000 To Discount Received A/c 600 (Being Received interest in cash) May.15 Purchases A/c Dr. 1,50,000 Input CGST A/c Dr. 13,500 Input SGST A/c Dr. 13,500 To Interest A/c 1,77,000 (Being goods purchased on credit ) May.16 Banerjee A/c Dr. 11,800 To Sale A/c 10,000 To Output CGST A/c 900 To Output SGST A/c 900 (Being goods return by Banerjee) May.18 Banerjee A/c Dr. 1,76,750 To Bank A/c 1,75,000 To Discount Received A/c 1,750 (Being Received interest in cash)

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

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