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

Posted by By Shubham Sharma 9 Min Read July 1, 2020
Question No.17 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

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Question No 17 Chapter No 11

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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

 

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  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: –

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

T.S. Grewal's Double Entry Book Keeping

T.S. Grewal’s Double Entry Book Keeping

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