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

Question No.22 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

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Question No 22 Chapter No 11

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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.1Opened a Bank Account and Deposited12,500
 Purchased Goods in Cash*20,000
 Purchased Furniture for Shop*5,000
 Sold goods to R. Raman, Kolkata*5,000
Jan.2Bought goods from Man Mohan,, Delhi*10,000
Jan.3Bought Stationery for Cash1,000
Jan.5Received Cash from R. Raman5,300
 Discount Allowed to him300
Jan.6Sold goods to Bimal, Kolkata*7,500
Jan.8Bimal returned part of the goods supplied on the 6th instant1,500
Jan.10Paid cash into Bank 1,000
Jan.12Paid wages in Cash1,500
Jan.13Bought on credit from the Union Furniture Co., Kolkata office Desk* 1,500
Jan.19Paid wages in Cash1,500
Jan.21Paid Man Mohan by Cheque10,700
 Discount received500
Jan.21Sold goods to Ramesh, Guwahati including IGST**6,720
Jan.22Received cheque from Bimal6,000
Jan.23Bought goods from Man Mohan, Delhi7,000
Jan.24Drew by cheque for Private use2,000
Jan.27Paid wages in cash1,500
Jan.31Rent due to Landlord1,000

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 
DateParticularL.FCashBankDateParticularL.F
CashBank
Jan
1
To Balance B/f 50,000 Jan
1
By Bank A/c 12,500 
1To Cash A/c  12,5001By Purchases A/c 20,000 
5To R. Raman A/c 5,300 1By Input CGST A/c 1,200 
10To Cash A/c  1,0001By Input SGST A/c 1,200 
20To Bimal A/c  6,0001By Furniture A/c 5,000 
     1By Input CGST A/c 300 
     1By Input SGST A/c 300 
     3By Stationery A/c 1,000 
     10By Bank A/c 1,000 
     12By Wages A/c 1,500 
     19By Wages A/c 1,500 
     23By Man Mohan A/c  10,700
     24By Drawing A/c  2,000
     27By Wages A/c 1,500 
          
     31By Balance C/d 8,3006,800
   53,30019,500   53,30019,500

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 Purchases Book 
DateParticularDetailCost
Input CGSTInput SGST Input
ISGT
 
Total
2018
Jan.
       
2Man, Mohan, Delhi :      
  10,000     
  10,000     
 Add: IGST 12%1,200     
  11,20010,000  1,20011,200
23 Man, Mohan, Delhi :      
  7,000     
  7,000     
 Add: IGST 12%840     
  7,8407,000  8407,840
   17,000  2,04019,040

 

 Sale Book 
DateParticularDetailCost
Output CGSTOutput SGST Output
ISGT
 
Total
2018
Mar.
       
1R. Raman, Kolkata:      
  5,000     
  5,000     
 Add: CGST 6%300     
 Add: SGST 6%300     
  5,6005,000300300 5,600
6Bimal, Kolkata:      
  7,500     
  7,500     
 Add: CGST 6%450     
 Add: SGST 6%450     
  8,4007,500450450 8,400
        
21Ramesh, Guwahati :6,000     
  6,000     
 Add: IGST 12%720     
  6,7206,000  7206,720
   23,00075075072020,720

 

 Sale Return Book
DateParticularDetailCost
Input CGSTInput SGST Input
ISGT
 
Total
2018
Jan.
       
21Bimal, Kolkata :      
  1,500     
  1,500     
 Add: IGST 12%180     
  1.6801,500  1801.680
   1,500  1801,680

 

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

 

Dr.Capital A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
    Jan. 1By Cash A/c 50,000
        
Jan.31To Balance C/d 50,000    
        
   50,000   50,000

 

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

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

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Dr.Furniture and furniture A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Jan. 31To Union Furniture A/c 1,500    
    Mar.31To Balance C/d 1,500
   1,500   1,500

 

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

 

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

 

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

 

Dr.Discount allowed A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Jan. 21To R. Raman , A/c 300    
    Jan. 31By Balance C/d 300
   300   300

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

 

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

 

Dr.Stationery A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Jan. 3To Cash A/c 1,000    
        
        
    Jan. 31To Balance C/d 1,000
   1,000   1,000

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

 

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

 

Dr.Discount received A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
    Jan. 21By Man, Mohan A/c 500
        
Jan. 31To Balance C/d 500    
   500   500

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

 

Dr.Drawing A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Jan. 31To Bank A/c 2,000    
        
    Jan. 31By Balance C/d 2,000
        
   2,000   2,000

 

 

Dr.Outstanding Rent A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
    Jan. 31By Rent A/c 1,120
        
        
Jan. 31To Balance C/d 1,120    
   1,120   1,120

 

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

 

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

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

 

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

 

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

 

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

 

Dr.Input IGST A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
    Jan. 31By Sale Book A/c 720
        
Jan. 31To Balance C/d 720    
   720   720

 

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Trail BalanceA/cCr.
Particulars
J.F.DebitCredit
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
  81,62081,620

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

T.S. Grewal’s Double Entry Book Keeping

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