# Question No 17 Chapter No 11 – T.S. Grewal 11 Class

Question No.17 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

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 InputISGT Total 2018Jan. 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 OutputISGT Total 2018Jan. 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 InputISGT Total 2018Jan. 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 OutputISGT Total 2018Jan. 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

Sales Return Book | Subsidiary Books | Examples