Question No 08 Chapter No 9
8. Enter the following transaction in the sale book of Lahoria Enterprises, Patna
| 2019 | |
| Mar.2 | Sold on credit to Boys Zone, Patna (Invoice No.606) |
| 30 Trousers @ Rs 1,200 each | |
| 25 Track Suits @ Rs 800 each | |
| Tarde Discount 20%, CGST and SGST 6%,. Freight Rs 400 | |
| Mar.10 | Sold to Girls Wears, Mandi(Invoice No. 607) |
| 24 Tops @ Rs 4,000 per dozen | |
| 36 Trousers @ Rs 9,000per dozen | |
| Trade discount 20%, IGST 12%, Freight Rs 250) | |
| Mar.21 | Sold to Kids Zone, Muzaffarpur (Invoice No. 608) |
| 40 Baby Suits @ RS 250 each | |
| 60 Baby Frocks @ Rs 1,000 per dozen | |
| (Trade discount CGST and SGST 6%) | |
| Mar.26 | Sold to Chautala Enterprises, Sirsa ( Invoice No. 609 |
| 3 old computer @ Rs 10,000 each | |
| 2 old printer @ Rs 4,000 each | |
| IGST 12% |
The solution of Question No 08 Chapter No 9: –
Sales Book
| Date | Particular | Detail | Cost |
Output CGST | Output SGST | Output ISGT |
Freight | Total |
| 2019 |
||||||||
| Mar. 2 | Boys Zone, Patna | |||||||
| 30 Trousers @ Rs 1,200 each | 36,000 | |||||||
| 25 Track Suits @ Rs 800 each | 20,000 | |||||||
| 56,000 | ||||||||
| Less: Trade Discount @20% | 11,200 | |||||||
| 44,800 | ||||||||
| Add: Freight | 400 | |||||||
| 45,200 | ||||||||
| Add: CGST | 2,712 | |||||||
| Add: SGST | 2,712 | |||||||
| 50,624 | 44,800 | 2,712 | 2,712 | 400 | 50,624 | |||
| Mar.10 | Girls Wears, Mandi | |||||||
| 24 tops @ Rs 4,000 per dozen | 8,000 | |||||||
| 36 Trousers @ Rs 9,000 per dozen | 27,000 | |||||||
| 35,000 | ||||||||
| Less: Trade Discount @20% | 7,000 | |||||||
| 28,000 | ||||||||
| Add:freight | 250 | |||||||
| 28,250 | ||||||||
| Add: IGST | 3,390 | |||||||
| 31,640 | 28,000 | 3,390 | 250 | 31,640 | ||||
| Mar.21 | Kids Zone, Muzaffarpur | |||||||
| 40 Baby Suits @ Rs 250 each | 10,000 | |||||||
| 60 Baby Frocks @ Rs 1,000 per dozen | 5,000 | |||||||
| 15,000 | ||||||||
| Less: Trade Discount @30% | 1,500 | |||||||
| 13,500 | ||||||||
| Add: CGST | 810 | |||||||
| Add: SGST | 810 | |||||||
| 15,120 | 13,500 | 810 | 810 | 15,120 | ||||
| Total | 86,300 | 3,522 | 3,522 | 3,390 | 650 | 97,384 |
Note: Entry of Mar.26 will not enter in Sale Account because in this transition is not related to the business deal in
Sales Book – Subsidiary Books – Examples
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Also, Check out the solved question of all Chapters: –
Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
Chapter No. 2 – Theory Base of Accounting
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Chapter No. 3 – Origin of Transactions
Chapter No. 4 – Vouchers and transactions
Chapter No. 6 – Accounting for Goods and Services Tax(GST)
Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
Chapter No. 11 – Trial Balance
Chapter No. 12 – Bank Reconciliation Statement
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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)