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Question No 3 Chapter No 11 – T.S. Grewal 11 Class

Question No.3 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

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Question No 3 Chapter No 11

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  3. From the following transaction of Kamal, Guwahati, prepare Purchases Book and post them into ledger :

2018 
Apr.1Purchased from Videocon India Ltd., Kolkata
 30 Colour T.Vs @ Rs 15,000 each
 Less: Trade Discount @ 10% 
 Plus IGST @12% .Freight charges Rs 2,000
Apr.15Purchased from Sony India Ltd., Guwahati:
 10 Colour T.Vs @ Rs 20,000 each 
 Less: Trade Discount @10%
 Plus CGST and SGST @6% each
Apr.20Purchased from Music India Ltd., Delhi:
 10 music system @ Rs 10,000 each
 Less: Trade Discount @15% 
 Plus: IGST @12% 
Apr.30Purchased from Videocon India Ltd., Kolkata:
 5 washing machines @ R s15,000 each 
 Less: Trade Discount @ 20% 
 Plus IGST @12% , Freight charges Rs 2,000 

The solution of Question No 3 Chapter No 11: – 

In the Book of Kamal, Guwahati 

 Purchase Book 
DateParticularDetailCost
Input CGSTInput SGST Input
ISGT
 
Freight
chargrs
Total
2018
Apr
        
1Videocon India ltd., Kolkata       
 30 Colour T.Vs @ 15,000 each4,50,000      
  4,50,000      
 Less: Trade Discount 10%45,000      
  4,05,000      
 Add: IGST48,600      
  4,53,600      
 Add: freight charges2,000      
  4,55,6004,05,600  48,6002,0004,55,600
         
15Sony India Ltd., Guwahati:       
 10 Colour T.Vs @ RS 20,0002,00,000      
  2,00,000      
 Less: Trade Discount @10%20,000      
  1,80,000      
         
 Add: CGST10,800      
 Add: CGST10,800      
  2,01,6001,80,00010,80010,800  2,01,600
20Music India Lid., Delhi :       
 10 Music system @Rs 10,0001,00,000      
  1,00,000      
 Less: Trade Discount @15%15,000      
  85,000      
 Add: IGST10,200      
  95,20085,000  10,200 95,200
         
30Videocon India Ltd., Kolkata:       
 5 washing machines @ Rs 15,00075,000      
  75,000      
         
 Less: Trade Discount @20%15,000      
  60,000      
         
 Add: IGST7,200      
 Add: Fright Charger1,000      
  68,20060,000  7,2001,00068,200
         
   7,30,00010,80010,80066,0003,0008,20,600

 

Dr.Purchases A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Apr. 1To Videocon India Ltd., Kolkata A/c 4,05,000    
Apr. 15To Sony India Ltd., Guwahati A/c 1,80,000    
Apr. 20To Music India Ltd., Delhi A/c 85,000    
Apr.30To Videocon India ltd., Kolkata A/c 60,000Apr. 30By Balance C/d 7,30,000
   7,30,000   7,30,000

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Dr.Input CGST A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Apr. 15To Sony India Ltd., Guwahati: 10,800    
    Apr. 30By Balance C/d 10,800
   10,800   10,800

 

Dr.Input SGST A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Apr. 15To Sony India Ltd., Guwahati: 10,800    
    Apr. 30By Balance C/d 10,800
   10,800   10,800

 

Dr.Input IGST  A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Apr. 1To Videocon India Ltd., Kolkata A/c 48,600    
Apr. 20To Music India Ltd., Delhi :
A/c
 10,200    
Apr. 30To Videocon India Ltd., Kolkata:
A/c
 7,200    
    Apr. 30By Balance C/d 66,000
   66,000   66,000

 

Dr.Fright Charges A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Apr. 1To Videocon India Ltd., Kolkata A/c 2,000    
Apr.30To Videocon India Ltd., Kolkata:
A/c
 1,000    
    Apr. 30By Balance C/d 3,000
   3,000   3,000

 

Dr.Videocon India Ltd., Kolkata A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
    Apr.1By Purchases A/c 4,05,000
    Apr.1By Input IGST A/c 48,600
    Apr.1By Freight Charges A/c 2,000
    Apr.30By Purchases A/c 60,000
    Apr.30By IGST A/c 7,200
    Apr.30By Freight Charges A/c 1,000
Apr.30To Balance c/d
 5,23,800    
        
   5,23,800   5,23,800

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Dr.Sony India Ltd.,Guwahali  A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
    Apr.15By Purchases A/c 1,80,000
    Apr.15By Input CGST A/c 10,800
    Apr.15By Input SGST A/c 10,800
Apr. 30By Balance C/d 2,01,600    
   2,01,600   2,01,600

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Dr.Music IndiaLtd., Delhi A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
    Apr.15By Purchases A/c 85,000
    Apr.15By Input IGST A/c 10,200
        
Apr. 30By Balance C/d 95,200    
   95,200   95,200

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

Cash Book | Types of Cash Book | Subsidiary Books

Single Column Cash Book | Explained with Example

Double Column Cash Book | Explained with Example

Triple Column Cash Book | Explained with Example

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Petty Cash Book | Example | Subsidiary Books

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Also, Check out the solved question of previous Chapters: –

Check out T.S. Grewal +1 Book 2019 @ Oficial 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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