Question No 22 Chapter No 11 – T.S. Grewal 11 Class

Posted by By Shubham Sharma 29 Min Read July 5, 2020
Question No.22 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

Question No 22 Chapter No 11

22. On 1st January 2018 Ram of Kolkata commenced business with a capital of Rs 50,000 and entered into following transactions:
Pass the following transaction through proper books to the Ledger. Take out a Trial Balance as 30th January. The Cash Book must be balanced.

 

2018   Rs
Jan.1 Opened a Bank Account and Deposited 12,500
  Purchased Goods in Cash* 20,000
  Purchased Furniture for Shop* 5,000
  Sold goods to R. Raman, Kolkata* 5,000
Jan.2 Bought goods from Man Mohan,, Delhi* 10,000
Jan.3 Bought Stationery for Cash 1,000
Jan.5 Received Cash from R. Raman 5,300
  Discount Allowed to him 300
Jan.6 Sold goods to Bimal, Kolkata* 7,500
Jan.8 Bimal returned part of the goods supplied on the 6th instant 1,500
Jan.10 Paid cash into Bank  1,000
Jan.12 Paid wages in Cash 1,500
Jan.13 Bought on credit from the Union Furniture Co., Kolkata office Desk*  1,500
Jan.19 Paid wages in Cash 1,500
Jan.21 Paid Man Mohan by Cheque 10,700
  Discount received 500
Jan.21 Sold goods to Ramesh, Guwahati including IGST** 6,720
Jan.22 Received cheque from Bimal 6,000
Jan.23 Bought goods from Man Mohan, Delhi 7,000
Jan.24 Drew by cheque for Private use 2,000
Jan.27 Paid wages in cash 1,500
Jan.31 Rent due to Landlord 1,000

Transactions marked* are Intra State transaction Subject to be CGST and SGST @ 6% each

Transactions marked** are inter-State transaction Subject to be IGST @ 12%

The solution of Question No 22 Chapter No 11: – 

In the Books of Prabhat Electric Co., Delhi
  Cash Book  
Date Particular L.F Cash Bank Date Particular L.F
 Cash Bank
Jan
1		 To Balance B/f   50,000   Jan
1		 By Bank A/c   12,500  
1 To Cash A/c     12,500 1 By Purchases A/c   20,000  
5 To R. Raman A/c   5,300   1 By Input CGST A/c   1,200  
10 To Cash A/c     1,000 1 By Input SGST A/c   1,200  
20 To Bimal A/c     6,000 1 By Furniture A/c   5,000  
          1 By Input CGST A/c   300  
          1 By Input SGST A/c   300  
          3 By Stationery A/c   1,000  
          10 By Bank A/c   1,000  
          12 By Wages A/c   1,500  
          19 By Wages A/c   1,500  
          23 By Man Mohan A/c     10,700
          24 By Drawing A/c     2,000
          27 By Wages A/c   1,500  
                   
          31 By Balance C/d   8,300 6,800
      53,300 19,500       53,300 19,500

 

  Purchases Book 
Date Particular Detail Cost
 Input CGST Input SGST  Input
ISGT 		 Total
2018
Jan.		              
2 Man, Mohan, Delhi :            
    10,000          
    10,000          
  Add: IGST 12% 1,200          
    11,200 10,000     1,200 11,200
23  Man, Mohan, Delhi :            
    7,000          
    7,000          
  Add: IGST 12% 840          
    7,840 7,000     840 7,840
      17,000     2,040 19,040

 

  Sale Book 
Date Particular Detail Cost
 Output CGST Output SGST  Output
ISGT 		 Total
2018
Mar.		              
1 R. Raman, Kolkata:            
    5,000          
    5,000          
  Add: CGST 6% 300          
  Add: SGST 6% 300          
    5,600 5,000 300 300   5,600
6 Bimal, Kolkata:            
    7,500          
    7,500          
  Add: CGST 6% 450          
  Add: SGST 6% 450          
    8,400 7,500 450 450   8,400
               
21 Ramesh, Guwahati : 6,000          
    6,000          
  Add: IGST 12% 720          
    6,720 6,000     720 6,720
      23,000 750 750 720 20,720

 

  Sale Return Book
Date Particular Detail Cost
 Input CGST Input SGST  Input
ISGT 		 Total
2018
Jan.		              
21 Bimal, Kolkata :            
    1,500          
    1,500          
  Add: IGST 12% 180          
    1.680 1,500     180 1.680
      1,500     180 1,680

 

Dr. Purchases A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 1 To Cash A/c   20,000        
Jan. 2 To Man, Mohan, Delhi
A/c		   10,000        
Jan.23 To Man, Mohan, Delhi :
A/c		   7,000        
        Jan. 31 By Balance C/d   37,000
               
      37,000       37,000

 

Dr. Capital A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan. 1 By Cash A/c   50,000
               
Jan.31 To Balance C/d   50,000        
               
      50,000       50,000

 

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Dr. Furniture A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan.31 To Furniture Shop A/c   5,000        
               
               
        Mar.31 By Balance C/d   5,000
      2,85,600       2,85,600

 

Dr. Furniture Shop A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan.1 By Furniture A/c   5,000
        Jan.1 By input CGSTA/c   300
        Jan.1 By input SGSTA/c   300
Jan.31 To Balance C/d   5,600        
      5,600       5,600

 

Dr. Furniture and furniture A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 31 To Union Furniture A/c   1,500        
        Mar.31 To Balance C/d   1,500
      1,500       1,500

 

Dr. Union Furniture A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan. 1 By Furniture and Frinture A/c   1,500
        Jan. 1 By input CGSTA/c   90
        Jan. 1 By input SGSTA/c   90
Jan. 31 To Balance C/d   1,680        
      1,680       1,680

 

Dr. Sale A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan. 31 By Sundries as per Sale book A/c   18,500
               
Jan. 31 To Balance C/d   18,500        
      18,500       18,500

 

Dr. R. Raman, Kolkata A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 1 To Sale A/c   5,000 Jan. 5 By Cash A/c   5,300
Jan. 1 To Output CGST A/c   300 Jan. 5 By Discount allowed A/c   300
Jan. 1 To Output SGST A/c   300        
               
      5,600       5,600

 

Dr. Discount allowed A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 21 To R. Raman , A/c   300        
        Jan. 31 By Balance C/d   300
      300       300

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Dr. Sale return A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 31 To Sundries as per Sale return book A/c   1,500        
        Apr. 30 By Balance C/d   1,500
      1,500       1,500

 

Dr. Man , Mohan, Delhi A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 21 To Bank A/c   1,800 Jan. 2 By Purchased A/c    
Jan. 21 To Discount received A/c     Jan. 2 By Input IGST A/c   1,800
        Jan. 2 By Purchased A/c    
        Jan. 2 By Input IGST A/c    
Apr. 30 By Balance C/d   1,800        
      1,800       1,800

 

Dr. Stationery A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 3 To Cash A/c   1,000        
               
               
        Jan. 31 To Balance C/d   1,000
      1,000       1,000

 

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Dr. Bimal, Kolkata A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 6 To sale A/c     Jan. 8 By Sale return A/c   1,500
Jan. 6 To Output CGST A/c     Jan. 8 By Output SGST A/c   90
Jan. 6 To Output CGST A/c     Jan. 8 By Output SGST A/c   90
        Jan. 22 By Bank A/c   6,000
               
        Jan. 31 ByBalance C/d   720
      8,400       8,400

 

Dr. Wages A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 12 To Cash A/c   1,500        
Jan. 19 To Cash A/c   1,500        
Jan. 27 To Cash A/c   1,500        
        Jan. 31 By Balance C/d   4,500
      4,500       4,500

 

Dr. Discount received A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan. 21 By Man, Mohan A/c   500
               
Jan. 31 To Balance C/d   500        
      500       500

 

Dr. Ramesh, Guwahati A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 21 To Sale A/c   6,000        
Jan. 21 To Output IGST A/c   720        
        Jan. 31 By Balance C/d   6,720
               
      6,720       6,720

 

Dr. Drawing A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 31 To Bank A/c   2,000        
               
        Jan. 31 By Balance C/d   2,000
               
      2,000       2,000

 

 

Dr. Outstanding Rent A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan. 31 By Rent A/c   1,120
               
               
Jan. 31 To Balance C/d   1,120        
      1,120       1,120

 

Dr. Rent A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 31 To Outstanding Rent A/c   1,000        
Jan. 31 To Input CGST A/c   60        
Jan. 31 To Input GST A/c   60 Jan. 31 By Balance C/d   1,120
               
      1,120       1,120

 

Dr. Input CGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 1 To Cash A/c   1,200        
Jan. 1 To Furniture Shop A/c   300        
Jan. 13 To Union Furniture A/c   90        
Jan. 31 To Outstanding Rent A/c   60 Jan. 31 By Balance C/d   1,650
      1,650       1,650

 

Dr. Input SGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 1 To Cash A/c   1,200        
Jan. 1 To Furniture Shop A/c   300        
Jan. 13 To Union Furniture A/c   90        
Jan. 31 To Outstanding Rent A/c   60 Jan. 31 By Balance C/d   1,650
      1,650       1,650

 

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Dr. Input IGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 2 To Purchases A/c   1,200        
Jan. 23 To Purchases A/c   840        
        Jan. 31 By Balance C/d   2,040
      2,040       2,040

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Dr. Input CGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 2 To Purchases A/c   90 Jan. 31 By Sale Book A/c   300
        Jan. 31 By Sale Book A/c   450
               
Jan. 31 To Balance C/d   660        
      1,650       1,650

 

Dr. Input SGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 2 To Purchases A/c   90 Jan. 31 By Sale Book A/c   300
        Jan. 31 By Sale Book A/c   450
               
Jan. 31 To Balance C/d   660        
      1,650       1,650

 

Dr. Input IGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan. 31 By Sale Book A/c   720
               
Jan. 31 To Balance C/d   720        
      720       720

 

 

Trail BalanceA/c Cr.
Particulars
 J.F. Debit Credit
Cash A/c   8,300  
Bank A/c   6,800  
Capital A/c     50,000
Sale A/c     18,500
Purchase A/c   37,000  
Furniture A/c   5,000  
Furniture and Fitting A/c   1,500  
Union Furniture A/c     1,680
Wages A/c   4,500  
Discount Received A/c     500
Ramesh A/c   6,720  
Discount Allowed A/c   300  
Sale Return A/c   1,500  
Man Mohan A/c     7,840
Bimal A/c   720  
Stationery A/c   1,000  
Drawing A/c   2,000  
Rent A/c   1,000  
Rent outstanding A/c     1,120
Input CGST A/c   1,650  
Input SGST A/c   1,650  
Input IGST A/c   2,040  
Output CGST A/c     660
Output SGST A/c     660
Output IGST A/c     720
    81,620 81,620

To understand more about cash book please check out following links: –

Sales Return Book | Subsidiary Books | Examples

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