Question No 19 Chapter No 11 - T.S. Grewal 11 Class

Question No 19 Chapter No 11

Table of Contents

19. Record the following transaction of Prabhat Electric Co., Delhi in the proper subsidiary books :

2018
Jan.1	Sold on CREDIT TO Grover & Co., Kanpur:
	10 Crompton Water Coolers @ Rs 6,000 each
	5 Pedestal Fans @ Rs 2,000 each
	Trade Discount 10%, Charged IGST @ 12%
Jan.5	Purchased on credit from Ram & Bros., Delhi:
	25 Videocon Washing Machines @ Rs 7,000 each
	10 Wall Fans @ Rs 1,500 each
	Trade Discount 25% plus CGST and SGST @ 6% each
Jan.10	Purchased for Cash from Raja & Co., Delhi:
	10 Electric Kettles @ Rs 750
	Plus: CGST and SGST @ 6% each
Jan.15	Sold to Mahesh Bros., Chandigarh:
	5 Crompton Water Coolers @ Rs 7,000 each
	2 Pedestal Fans @ Rs 2,500 each
	Charged IGST @12%
Jan.18	Return to Ram & Bros.:
	2 Videocon Washing Machines being defective
Jan.20	Purchased from Sethi & Co., Delhi
	20 Toasters @ Rs 800
	They charged CGST and SGST @ 6% each
Jan.27	Mahesh Bros. returned one Crompton Water Cooler, it being defective

In the Books of Prabhat Electric Co., Delhi

	Purchases Book
Date	Particular	Detail	Cost	Input CGST	Input SGST	Input ISGT	Total
2018 Jan.
5	Ram & Bros., Delhi:
	25 Videocon Washing Machines @ Rs 7,000	1,75,000
	10 Wall Fans @ Rs 1,500 each	15,000
		1,90,000
	Less: Trade Discount 25%	47,500
		1,42,500
	Add: CGST 6%	8,550
	Add: SGST 6%	8,550
		1,59,600	1,42,500	8,550	8,550		1,59,600
20	Sethi & co., Delhi:
	20 Toasters @ Rs 800	16,000
		16,000
	Add: CGST 6%	960
	Add: SGST 6%	960
		17,920	16,000	960	960		17,920
			1,58,500	9,510	9,510		1,27,960

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	Purchases Return Book
Date	Particular	Detail	Cost	Output CGST	Output SGST	Output ISGT	Total
2018 Jan.
18	Ram & Bros., Delhi:
	2 Videocon Washing Machines@ Rs 7,000	14,000
		14,000
	Less: Trade Discount 25%	3,500
		10,500
	Add: CGST 6%	630
	Add: SGST 6%	630
		11,760	10,500	630	630		11,760
			10,500	630	630		11,760

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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

Question No 19 Chapter No 11 – T.S. Grewal 11 Class