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 1024x576 - Question No 11 Chapter No 11 - T.S. Grewal 11 Class

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: –

Check out T.S. Grewal +1 Book 2019 @ Official Website of Sultan Chand Publication

T.S. Grewals Double Entry Book Keeping - Question No 11 Chapter No 11 - T.S. Grewal 11 Class

T.S. Grewal’s Double Entry Book Keeping

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