Question No 11 Chapter No 11
Sale Return Book
11. Prepare Sale Return Book of Shiv Shankar, Delhi From the following transactions and post them into Ledger :
| 2018 | |
| Feb.10 | Rama Stores, Delhi returned: |
| 2 Television Sony Sold @ Rs 20,000 each Plus CGST and SGST @ 9% | |
| Feb.20 | Sohan Singh & Co., Dehradun Retuned: |
| 3 Washing Machines Videocon Sold @ 10,000 each plus IGST @ 18% |
The solution of Question No 11 Chapter No 11: –
In the Books of Shiv Shankar, Delhi
| Sale Return Book | |||||||
| Date | Particular | Detail | Cost |
Output CGST | Output SGST | Output ISGT |
Total |
| 2018 Feb. |
|||||||
| 10 | Rama Stores, Delhi: | ||||||
| 2 Televisions Sony Sold @ Rs 20,000 | 40,000 | ||||||
| 40,000 | |||||||
| Add: CGST | 3,600 | ||||||
| Add: SGST | 3,600 | ||||||
| 47,200 | 40,000 | 3,600 | 3,600 | 47,200 | |||
| 20 | Sohan Singh & Co., Dehradun | ||||||
| 3 Washing Machines Videocon @ Rs 10,000 | 30,000 | ||||||
| 30,000 | |||||||
| Add: IGST | 5,400 | ||||||
| 35,400 | 30,000 | 5,400 | 35,400 | ||||
| 70,000 | 3,600 | 3,600 | 5,400 | 82,600 | |||
| Dr. | Sale Return A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2018 | 2018 | ||||||
| Feb.10 | To Rama Stores, Delhi A/c | 40,000 | |||||
| Feb.20 | To Sohan Singh & Co., Dehradun A/c | 30,000 | |||||
| Feb.28 | To Balance C/d | 70,000 | |||||
| 70,000 | 70,000 | ||||||
| Dr. | Input CGST A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2018 | 2018 | ||||||
| Feb. 10 | To Rama Stores, Delhi A/c | 3,600 | |||||
| Feb.28 | By Balance C/d | 3,600 | |||||
| 3,600 | 3,600 | ||||||
| Dr. | Output SGST A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2018 | 2018 | ||||||
| Feb.10 | To Rama Stores, Delhi A/c | 3,600 | |||||
| Feb.28 | By Balance C/d | 3,600 | |||||
| 3,600 | 3,600 | ||||||
| Dr. | Output IGST A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2018 | 2018 | ||||||
| Feb.20 | To Sohan Singh & Co., Dehradun A/c | 5,400 | |||||
| Feb.28 | By Balance C/d | 5,400 | |||||
| 5,400 | 5,400 | ||||||
| Dr. | Rama Stores., Delhi A/c | Cr. | |||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount |
| 2018 | 2018 | ||||||
| Feb.10 | By Sale Return | 40,000 | |||||
| Feb.10 | By Input CGST A/c | 3,600 | |||||
| Feb.10 | By Input CGST A/c | 3,600 | |||||
| Feb. 28 | By Balance C/d | 47,200 | |||||
| 47,200 | 47,200 | ||||||
| Dr. | Sohan Singh & Co., Dehradun A/c | Cr. | ||||||
| Date | Particulars |
J.F. | Amount | Date | Particulars |
J.F. | Amount | |
| 2018 | 2018 | |||||||
| Feb.20 | By Sale Return A/c | 30,000 | ||||||
| Feb.20 | By Input IGST A/c | 5,400 | ||||||
| Feb.28 | By Balance c/d |
35,400 | ||||||
| 35,400 | 35,400 | |||||||
To understand more about cash book please check out following links: –
Sales Return Book | Subsidiary Books | Examples
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Also, Check out the solved question of previous Chapters: –
- Chapter No. 5 – Accounting Equation
- Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
- Goods and Services Tax(GST)
- Chapter No. 8 – Journal
- Chapter No. 9 – Ledger
- Chapter No. 10 – Special Purpose Books I – Cash Book
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