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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

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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.1Sold to Ramesh Of Delhi goods Rs 15,000, Charged IGST @12%  
Jan.1Bought goods from Hari Ram, Kanpur (UP) for Rs 8,000 plus CGST and SGST @6% each  
Jan.2Ramesh returned goods1,000
Jan.2Sold to Dina Nath, Lucknow goods of Rs 10,000 charged CGST and SGST @6% each 
Jan.2Purchased from Mangal, Kolkata goods of Rs 50,000, plus  IGST @ 12% 
Jan.4Returned from Mangal, 5,000
Jan.4Sold to Zakir Hussain, Lucknow goods of Rs 5,000 Plus CGST and SGST @6% each  
Jan.5Zakir Hussain returned goods500
Jan.7Returned goods to Hari Ram500
Jan.9Purchased from Raghunath, Delhi goods of Rs 10,000 subject to a trade Discount 10% , plus IGST @12% 
Jan.10Sold goods to Raja Ram subject to Trade Discount of 10% , charged CGST and SGST @6% each5,000

The solution of Question No 17 Chapter No 11: – 

In the Books of Ram, Lucknow(UP)

 Purchases Book 
DateParticularDetailCost
Input CGSTInput SGST Input
ISGT
 
Total
2018
Jan.
       
1Hari Ram, Kanpur(UP):      
 100 pairs of Chappals @ Rs 3008,000     
  8,000     
 Add: CGST 6%480     
 Add: CGST 6%480     
  8,9608,000480480 8,960
2Mangal, Kolkata      
  50,000     
  50,000     
 Add: IGST 12%6,000     
  56,00050,000  6,00056,000
9Raghunath, Delhi      
  10,000     
  10,000     
 Less: Trade Discount 10%1,000     
  9,000     
 Add: IGST 12%1,080     
  10,0809,000  1,08010,080
   67,0004804807,08075,040

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 Sale Book 
DateParticularDetailCost
Output CGSTOutput SGST Output
ISGT
 
Total
2018
Jan.
       
1Ramesh, Delhi      
  15,000     
  15,000     
 Add: IGST 12%1,800     
  16,80015,000  1,80016,800
2Raghunath, Delhi      
  10,000     
  10,000     
 Add: CGST 6%600     
 Add: SGST 6%600     
  11,20010,000600600 11,200
4Zakir Hussain, Lucknow      
  5,000     
  5,000     
 Add: CGST 6%300     
 Add: SGST 6%300     
  5,6005,000300300 5,600
   34,7501,1851,1851,80038,920

 

 purchase Return Book 
DateParticularDetailCost
Input CGSTInput SGST Input
ISGT
 
Total
2018
Jan.
       
4Mangal, Kolkata :      
  5,000     
  5,000     
 Add: IGST 12%600     
  5,6005,000  6005,600
7Hari, Ram, Kanpur      
  500     
  500     
 Add: CGST 6%30     
 Add: SGST 6%30     
  5605003030 560
   5,50030306006,160

 

 Sale Return Book 
DateParticularDetailCost
Output CGSTOutput SGST Output
ISGT
 
Total
2018
Jan.
       
2Ramesh, Delhi :      
  1,000     
  1,000     
 Add: IGST 12%120     
  1,1201,000  1201,120
5Zakir Hussain Lucknow      
  500     
  500     
 Add: CGST 6%30     
 Add: SGST 6%30     
  5605003030 560
   1,50030301201,680

 

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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