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

Question No 07 Chapter No 9
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.
2015   2015   
Feb.10To cash A/c 60,000Feb.8By Balance A/c 24,800
Feb.10To Discount Received  A/c 600Feb.8By purchases A/c 1,00,000
Feb.16To Returned Outward A/c 10,000Feb.8By Input CGST A/c 9,000
Feb.16To Input CGST A/c 900Feb.8By Purchases A/c 1,50,000
Feb.18To Bank A/c 1,75,000Feb.15By Input CGST A/c 13,500
Feb.18To Discount Received A/c 1,750Feb.15By Input SGST A/c 13,500
Feb.28To 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
May.8Purchases A/cDr. 1,00,000 
 Input CGST A/cDr. 9,000 
 Input SGST A/cDr. 9,000 
 To Banerjee A/c   1,18,000
 (Being goods purchased on credit )   
May.10Banerjee A/cDr. 60,600 
 To Cash A/c  60,000
 To Discount Received A/c  600
 (Being Received interest in cash)   
May.15Purchases A/cDr. 1,50,000 
 Input CGST A/cDr. 13,500 
 Input SGST A/cDr. 13,500 
 To Interest A/c   1,77,000
 (Being goods purchased on credit )    
May.16Banerjee A/cDr. 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.18Banerjee A/cDr. 1,76,750 
 To Bank A/c   1,75,000
 To Discount Received A/c   1,750
 (Being Received interest in cash)    


What is Ledger in accounting – explain its Types


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