Question No 17 Chapter No 11
Subsidiary Books
17. Enter the following transaction in proper Subsidiary Books of ram, Lucknow (UP) for the month of January 2018:
| 2018 | Rs | |
| Jan.1 | Sold to Ramesh Of Delhi goods Rs 15,000, Charged IGST @12% | |
| Jan.1 | Bought goods from Hari Ram, Kanpur (UP) for Rs 8,000 plus CGST and SGST @6% each | |
| Jan.2 | Ramesh returned goods | 1,000 |
| Jan.2 | Sold to Dina Nath, Lucknow goods of Rs 10,000 charged CGST and SGST @6% each | |
| Jan.2 | Purchased from Mangal, Kolkata goods of Rs 50,000, plus IGST @ 12% | |
| Jan.4 | Returned from Mangal, | 5,000 |
| Jan.4 | Sold to Zakir Hussain, Lucknow goods of Rs 5,000 Plus CGST and SGST @6% each | |
| Jan.5 | Zakir Hussain returned goods | 500 |
| Jan.7 | Returned goods to Hari Ram | 500 |
| Jan.9 | Purchased from Raghunath, Delhi goods of Rs 10,000 subject to a trade Discount 10% , plus IGST @12% | |
| Jan.10 | Sold goods to Raja Ram subject to Trade Discount of 10% , charged CGST and SGST @6% each | 5,000 |
The solution of Question No 17 Chapter No 11: –
In the Books of Ram, Lucknow(UP)
| Purchases Book | |||||||
| Date | Particular | Detail | Cost |
Input CGST | Input SGST | Input ISGT |
Total |
| 2018 Jan. |
|||||||
| 1 | Hari Ram, Kanpur(UP): | ||||||
| 100 pairs of Chappals @ Rs 300 | 8,000 | ||||||
| 8,000 | |||||||
| Add: CGST 6% | 480 | ||||||
| Add: CGST 6% | 480 | ||||||
| 8,960 | 8,000 | 480 | 480 | 8,960 | |||
| 2 | Mangal, Kolkata | ||||||
| 50,000 | |||||||
| 50,000 | |||||||
| Add: IGST 12% | 6,000 | ||||||
| 56,000 | 50,000 | 6,000 | 56,000 | ||||
| 9 | Raghunath, Delhi | ||||||
| 10,000 | |||||||
| 10,000 | |||||||
| Less: Trade Discount 10% | 1,000 | ||||||
| 9,000 | |||||||
| Add: IGST 12% | 1,080 | ||||||
| 10,080 | 9,000 | 1,080 | 10,080 | ||||
| 67,000 | 480 | 480 | 7,080 | 75,040 | |||
| Sale Book | |||||||
| Date | Particular | Detail | Cost |
Output CGST | Output SGST | Output ISGT |
Total |
| 2018 Jan. |
|||||||
| 1 | Ramesh, Delhi | ||||||
| 15,000 | |||||||
| 15,000 | |||||||
| Add: IGST 12% | 1,800 | ||||||
| 16,800 | 15,000 | 1,800 | 16,800 | ||||
| 2 | Raghunath, Delhi | ||||||
| 10,000 | |||||||
| 10,000 | |||||||
| Add: CGST 6% | 600 | ||||||
| Add: SGST 6% | 600 | ||||||
| 11,200 | 10,000 | 600 | 600 | 11,200 | |||
| 4 | Zakir Hussain, Lucknow | ||||||
| 5,000 | |||||||
| 5,000 | |||||||
| Add: CGST 6% | 300 | ||||||
| Add: SGST 6% | 300 | ||||||
| 5,600 | 5,000 | 300 | 300 | 5,600 | |||
| 34,750 | 1,185 | 1,185 | 1,800 | 38,920 | |||
| purchase Return Book | |||||||
| Date | Particular | Detail | Cost |
Input CGST | Input SGST | Input ISGT |
Total |
| 2018 Jan. |
|||||||
| 4 | Mangal, Kolkata : | ||||||
| 5,000 | |||||||
| 5,000 | |||||||
| Add: IGST 12% | 600 | ||||||
| 5,600 | 5,000 | 600 | 5,600 | ||||
| 7 | Hari, Ram, Kanpur | ||||||
| 500 | |||||||
| 500 | |||||||
| Add: CGST 6% | 30 | ||||||
| Add: SGST 6% | 30 | ||||||
| 560 | 500 | 30 | 30 | 560 | |||
| 5,500 | 30 | 30 | 600 | 6,160 | |||
| Sale Return Book | |||||||
| Date | Particular | Detail | Cost |
Output CGST | Output SGST | Output ISGT |
Total |
| 2018 Jan. |
|||||||
| 2 | Ramesh, Delhi : | ||||||
| 1,000 | |||||||
| 1,000 | |||||||
| Add: IGST 12% | 120 | ||||||
| 1,120 | 1,000 | 120 | 1,120 | ||||
| 5 | Zakir Hussain Lucknow | ||||||
| 500 | |||||||
| 500 | |||||||
| Add: CGST 6% | 30 | ||||||
| Add: SGST 6% | 30 | ||||||
| 560 | 500 | 30 | 30 | 560 | |||
| 1,500 | 30 | 30 | 120 | 1,680 | |||
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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