# Question No 19 Chapter No 9 – USHA Publication 11 Class

Question No 19 Chapter No 9

19. Record the following transaction in the Sale Return book of Shammi & Co.,

 2019 Apr.1 Rishi & Co. returned (credit Note no. 501) 12 Bad Sheets @ Rs 500 each 20 dozen Towels @ Rs 300 per dozen ( Original Invoice at 10% Trade discount, 9 % CGST and SGST) Apr.10 Ranbir Traders returned ( credit note no 502) 6 Blankets @ Rs 1,500 each 11 dozen Pillow Covers @ Rs 500 per dozen ( Original Invoice at 10% Trade discount, 18% IGST) Apr.14 Randhir Enterprises return ( credit note no.503) 10 dozen hand Towels @ Rs 50 per towels 16 Bedsheets @ Rs 400 each ( Original Invoice at 20% Trade discount, 9% CGST and SGST)

The solution of Question No 19 Chapter No 9: –

 Sale Return Book Date Particular Detail Cost Output CGST Output SGST OutputISGT Total 2018 Apr. 1 Rishi & Co., 12 Bed Sheets @ Rs 500 each 6,000 20 dozen towels @ Rs 300 per dozen 6,000 12,000 Less: Trade Discount @ 10% 1,200 10,800 Add: CGST 972 Add: SGST 972 12,744 10,800 972 972 12,744 Apr. 10 Ranbir Traders 6 Blankets @ Rs 1,500 each 9,000 11 dozen pillow covers @ Rs 500 per dozen 5,500 14,500 Less: Trade Discount @10% 1,450 13,050 Add: IGST 2,349 15,399 13,050 2,349 15,399 Apr.14 Randhir Enterprises 10 dozen Hand Towels @ Rs 50 per towels 6,000 16 Bed Sheets @ Rs 400 each 6,400 12,400 Less: Trade Discount @15% 1,860 10,540 Add: CGST 949 Add: SGST 949 41,888 10,540 949 949 12,438 Total 34,390 1,921 1,921 2,349 40,581

Sales Return Book | Subsidiary Books | Examples

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## Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

Chapter No. 14 – Provisions and Reserves

Chapter No. 15 – Bills of Exchange

Chapter No. 16 – Rectification of Errors

Chapter No. 17 – Financial Statements – (Without Adjustments)

Chapter No. 18 – Financial Statements – (With Adjustments)

of Accounting

Chapter No. 3 – Vouchers and transactions

Chapter No. 4 – Journal

Chapter No. 5 – Ledger

Chapter No. 6 – Cash Book

Chapter No. 7 – Other Subsidiary Books

Chapter No. 8 – Journal Proper

Chapter No. 9 – Trial Balance

Chapter No. 10 – Bank Reconciliation Statement

Chapter No. 11 – Depreciation

Chapter No. 12 – Provisions and Reserves

Chapter No. 13 – Bills of Exchange

Chapter No. 14 – Rectification of Errors

Chapter No. 15 – Financial Statements – (Without Adjustments)

Chapter No. 16 – Financial Statements – (With Adjustments)