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Question No 09 Chapter No 9 – USHA
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9. Enter the following transaction in the sale book of Manish Pandey f Punjab and post them into ledger while all sales were made at 14% CGST and SGST 14%
2019 | |
Mar.1 | Sold to Surinder Singh of Ludhiana (Pb) |
100 pcs long Cloth @ Rs 300 per pc. | |
200 Pcs Shirting @ RS 200 per pc. | |
Packing and forwarding charges Rs 500 | |
Mar.10 | Sold to Jang Pal of Amritsar (Pb) |
25 Pcs Shirting @ RS 300 per pc. | |
40 Pcs Suiting 2 Rs 250 per pc. | |
Mar.21 | Sold to Manmohan of Srinagar |
120 blankest @ RS 600 each | |
100 Shawls 2 Rs 800 each |
The solution of Question No 09 Chapter No 9 – USHA
Date | Particular | Detail | Cost | Output CGST | Output SGST | Output ISGT | Freight | Total |
2019 | ||||||||
Mar. 1 | Surinder Singh of Ludhiana | |||||||
100 pc long cloth @ Rs 300 per pc. | 30,000 | |||||||
200 Pcs shirting Rs 200 per pc. | 40,000 | |||||||
70,000 | ||||||||
Add: Freight | 500 | |||||||
70,500 | ||||||||
Add: CGST | 9,870 | |||||||
Add: SGST | 9,870 | |||||||
90,240 | 70,000 | 9,870 | 9,870 | 500 | 90,240 | |||
Mar.10 | Jang Pal of Amritsar | |||||||
25 Pcs shirting Rs 300 per pc | 8,000 | |||||||
40 Pcs suiting @ Rs 250 per pc. | 10,000 | |||||||
17,500 | ||||||||
Add: CGST | 2,450 | |||||||
Add: SGST | 2,450 | |||||||
22,400 | 28,000 | 2,450 | 2,450 | 22,400 | ||||
Mar.21 | Manmohan of Srinagar | |||||||
120 Blankest @ Rs 600 each | 72,000 | |||||||
100 shawls @ Rs 800 each | 80,000 | |||||||
1,52,000 | ||||||||
Add: IGST 28% | 42,560 | |||||||
15,120 | 1,52,000 | 42,560 | 1,94,560 | |||||
Total | 2,39,500 | 12,320 | 12,320 | 42,560 | 500 | 3,07,200 |
This is all about the Question No 09 Chapter No 9 – USHA
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Sales Book – Subsidiary Books – Examples
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Sales Book – Subsidiary Books | Examples – In Hindi
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You can also Check out the solved question of other Chapters: –
Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
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Chapter No. 2 – Theory Base of Accounting
Chapter No. 3 – Origin of Transactions
Chapter No. 4 – Vouchers and transactions
Chapter No. 6 – Accounting for Goods and Services Tax(GST)
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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)
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I. T.S. Grewal’s – Double Entry Book Keeping- Accounting for Not-for-Profit Organisations and Partnership Firms:
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Where is igst amount given
You have to Calculate it.
28% of good net value.