Question No 12 Chapter No 11 – T.S. Grewal 11 Class

Posted by By Shubham Sharma 9 Min Read June 30, 2020
Question No.12 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

Question No 12 Chapter No 11

12. Enter the following transaction in Sales Return Book Of Raj Computers, Delhi :

2018  
Jul.1 Sohan & sons, Delhi returned 2 Laptop HP Sold @ Rs 40,000 each plus CGST and SGST @6% each
Jul.2 Ramesh & Sons, Noida returned 2 ‘Ricoh’ printer sold @ Rs 10,000 each plus IGST @12%
Jul.25 Dinesh, Chandigarh returned 10HP Desktop Sold @ Rs 20,000 each plus IGST @12% for delayed supply
Jul.26 Computer Mouse returned by Ravi, Delhi sold to him for Cash Rs 2,000 plus CGST and SGST @ 6% each

The solution of Question No 12 Chapter No 11: – 

In the Books of Raj Computers

  Sale Return Book 
Date Particular Detail Cost
 Output CGST Output SGST  Output
ISGT 		 Total
2018
Jul.		              
1 Sohan & Sons, Delhi:            
  2 HP Laptops @ Rs 40,000 80,000          
    80,000          
  Add: CGST 4,800          
  Add: SGST 4,800          
    89,600 80,000 4,800 4,800   89,600
2 Ramesh & Sons, Noida            
  2’Ricoh’ Printers @ Rs 10,000 each 20,000          
    20,000          
  Add: IGST 2,400          
    22,400 20,000     2,400 22,400
25 Dinesh, Chandigarh:            
  10 HP Desktops @ Rs 20,000 2,00,000          
    2,00,000          
  Add: IGST 24,000          
    2,24,000 3,00,000 4,800 4,800 24,000 2,24,000
      3,00,000 4,800 4,800 26,400 3,36,000

 

Dr. Sale Return A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jul.1 To Sohan & Sons, Delhi A/c   80,000        
Jul.2 To Ramesh & Sons, Noida A/c   20,000        
Jul.25 To Dinesh, Chandigarh A/c   2,00,000        
        Jul.31 To Balance C/d   3,00,000
      3,00,000       3,00,000

 

Dr. Input CGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jul.1 To Sohan & Sons, Delhi A/c   4,800        
        Jul.31 By Balance C/d   4,800
      4,800       4,800

 

Dr. Output SGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jul.1 To Sohan & Sons, Delhi A/c   4,800        
        Jul.31 By Balance C/d   4,800
      4,800       4,800

 

Dr. Output IGST  A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jul.2 To Ramesh& Sons, Noida A/c   2,400        
Jul.25 To Dinesh, Chandigarh A/c   24,000        
        Jul.31 By Balance C/d   26,400
      26,400       26,400

 

Dr. Sohan & Sons, Delhi A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jul.1 By Sale return A/c   80,000
        Jul.1 By Input CGST A/c   4,800
        Jul.1 By Input CGST A/c   4,800
Jul. 31 By Balance C/d   89,600        
      89,600       89,600

 

Dr. Ramesh & Sons, Noida A/c
 Cr.  
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount  
2018       2018        
        Jul.2 By Sale Return A/c   20,000  
        Jul.2 By Input IGST A/c   2,400  
Jul.31 By Balance c/d
   22,400          
      22,400       22,400  

 

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Dr. Dinesh, Chandigarh A/c
 Cr.  
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount  
2018       2018        
        Jul.25 By Sale Return A/c   2,00,000  
        Jul.25 By Input IGST A/c   24,000  
Jul.31 By Balance c/d
   2,24,000          
      2,24,000       2,24,000

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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T.S. Grewal's Double Entry Book Keeping

T.S. Grewal’s Double Entry Book Keeping

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