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Question No 11 Chapter No 11 – T.S. Grewal 11 Class

Question No.11 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

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Question No 11 Chapter No 11

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Sale Return Book

11. Prepare Sale Return Book of Shiv Shankar, Delhi From the following transactions and post them into Ledger :

2018 
Feb.10Rama Stores, Delhi returned:
 2 Television Sony Sold @ Rs 20,000 each Plus CGST and SGST @ 9%
Feb.20Sohan 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 
DateParticularDetailCost
Output CGSTOutput SGST Output
ISGT
 
Total
2018
Feb.
       
10Rama Stores, Delhi:      
 2 Televisions Sony Sold @ Rs 20,00040,000     
  40,000     
 Add: CGST3,600     
 Add: SGST3,600     
  47,20040,0003,6003,600 47,200
20Sohan Singh & Co., Dehradun      
 3 Washing Machines Videocon @ Rs 10,00030,000     
  30,000     
 Add: IGST5,400     
  35,40030,000  5,40035,400
   70,0003,6003,6005,40082,600

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Dr.Sale Return A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Feb.10To Rama Stores, Delhi A/c 40,000    
Feb.20To Sohan Singh & Co., Dehradun A/c 30,000    
    Feb.28To Balance C/d 70,000
   70,000   70,000

 

Dr.Input CGST A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Feb. 10To Rama Stores, Delhi A/c 3,600    
    Feb.28By Balance C/d 3,600
   3,600   3,600

 

Dr.Output SGST A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Feb.10To Rama Stores, Delhi A/c 3,600    
    Feb.28By Balance C/d 3,600
   3,600   3,600

 

Dr.Output IGST  A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Feb.20To Sohan Singh & Co., Dehradun A/c 5,400    
    Feb.28By Balance C/d 5,400
   5,400   5,400

 

Dr.Rama Stores., Delhi A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
    Feb.10By Sale Return 40,000
    Feb.10By Input CGST A/c 3,600
    Feb.10By Input CGST A/c 3,600
Feb. 28By Balance C/d 47,200    
   47,200   47,200

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Dr.Sohan Singh & Co., Dehradun A/cCr. 
DateParticulars
J.F.AmountDateParticulars
J.F.Amount 
2018   2018    
    Feb.20By Sale Return A/c 30,000 
    Feb.20By Input IGST A/c 5,400 
Feb.28By Balance c/d
 35,400     
   35,400   35,400 

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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: –

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