Question No 10 Chapter No 6

Question No 10 Chapter No 6

10. You are required to pass journal entries for the following transaction in the books of Rajiv:

(i)Purchased goods for Rs 15,000 from Vinay at a trade discount of 10%. The purchase is subject to a levy of CGST and SGST @9% each. 40% of the amount is paid immediately by cheque
(ii)Goods of the value of Rs 2,000 are distributed from the stock as free samples, these goods had been purchased paying CGST and SGST @9% each.


The solution of Question No 10 Chapter No 6: –

In the Books of Rajiv
iPurchases A/cDr. 13,500 
 Input CGST A/cDr. 1,215 
 Input SGST A/cDr. 1,215 
 To Bank A/c   6,372
 To Vinay A/c   9,558
 (Being Purchased goods plus 9% CGST and SGST and 40% paid by cheque)   
iiCharity A/cDr. 2,360 
 To Purchases A/c.  2,000
 To Input CGST A/c   180
 To Input SGST A/c   180
 (Being Sold goods plus 12)   



How to make Journal Entries in Accounting – Explanation

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Also, Check out the solved question of all Chapters: –

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

Chapter 1 Evolution of Accounting & Basic Accounting Terms

Chapter 2 Accounting Equations

Chapter 3 Meaning and Objectives of Accounting

Chapter 4 Double Entry System

Chapter 5 Books of Original Entry – Journal 

Chapter 6 Accounting for Goods and Service Tax (GST) (Coming soon)

Chapter 7 Books of Original Entry – Cash Book (Coming soon)

Chapter 8 Books of Original Entry – Special Purpose Subsidiary Books (Coming soon)

Chapter 9 Ledger (Coming soon)

Chapter 10 Trial Balance and Errors (Coming soon)

Chapter 11 Bank Reconciliation Statement (Coming soon)

Chapter 12 Depreciation (Coming soon)

Chapter 13 Bills of Exchange (Coming soon)

Chapter 14 Generally Accepted Accounting Principles(GAAP) 

Chapter 15 Bases of Accounting

Chapter 16 Accounting Standards and International Financial Reporting Standard(IFRS) (Coming soon)

Chapter 17 Capital and Revenue 

Chapter 18 Provisions and Reserves 

Chapter 19 Final Accounts (Coming soon)

Chapter 20 Final Accounts – With Adjustments (Coming soon)

Chapter 21 Errors and their Rectification (Coming soon)

Chapter 22 Accounts from Incomplete Records – Single Entry System (Coming soon)

Chapter 23 Accounts of Not-for-Profit Organisations (Coming soon)

Chapter 24 Computerised Accounting System (Coming soon)

Chapter 25 Introduction to Accounting Information System (Coming soon)


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