Question No 4 Chapter No 11 - T.S. Grewal 11 Class

Question No 4 Chapter No 11 – T.S. Grewal 11 Class

By Amanpreet Kaur 12 Min Read August 18, 2020

Question No.4 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

Question No 4 Chapter No 11

4. The following purchases were made by M/s B.K. Gupta. Kolkata, during the month of April 2018. Prepare Purchases Books and post them in the Ledger Accounts:

2018
Apr.8	Purchases on credit from Subodh Brother, Delhi: 5 Chests of rate @ Rs7,000 per chest at a Trade Discount of 10% plus IGST @12% and packing and other charges Rs500.
*Apr.12	Purchases in cash 20 boxes of tea @ Rs 500 per box at a Trade Discount of 10% plus CGST and SGST @ 6% each.
*Apr.18	Purchases on credit 3 show Cases @ Rs 7,500 per case from Raj Furnishing House at a Trade Discount of 10% plus CGST and SGST @6% each.
Apr.20	Purchased on credit 15 Boxes of tea @ Rs 600 per box at a Trade Discount of 10% from Siliguri Tea Agency, Siliguri, West Bengal Plus CGST and SGST @ 6% each and packing and other charger Rs 50.
*Apr.25	Purchases 5Kg of special Green Tea on credit from Darjeeling Tea House, Darjeeling, West Bengal @ Rs500 per Kg at a Trade Discount of 10% plus CGST and SGST @6% each for household consumption of proprietor.

The solution of Question No 4 Chapter No 11: –

In the Books of Gaurav, Delhi

	Purchase Book
Date	Particular	Detail	Cost	Input CGST	Input SGST	Input ISGT	Packing	Total
2018 Apr
8	Subodh Brother, Delhi
	5 chests of Tea @ RS 7,000	35,000
		35,000
	Less: Trade Discount 10%	3,500
		31,500
	Add: IGST	3,780
		35,280
	Add: freight charges	500
		35,780	31,500			3,780	500	35,780

20	Siliguri Tea Agency, Siliguri West Bengal :
	15 Boxes of tea @ Rs 600 per	9,000
		9,000
	Less: Trade Discount @10%	900
		8,100

	Add: CGST	486
	Add: SGST	486
		9,072
		50
		9,122	8,100	486	486		50	9,122
			39,600	486	486	3,780	550	44,902

Dr.	Purchases A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 8	To Subodh Brother, Delhi A/c		31,500
Apr. 20	To Siliguri Tea Agency, Siliguri West Bengal		8,100
				Apr. 30	By Balance C/d		39,600
			39,600				39,600

Dr.	Input CGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 20	To Siliguri Tea Agency, Siliguri, West Bengal A/c		486
				Apr. 30	By Balance C/d		486
			486				486

Dr.	Input SGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 20	To Siliguri Tea Agency, Siliguri, West Bengal A/c		486
				Apr. 30	By Balance C/d		486
			486				486

Dr.	Input IGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 8	To Subodh Brother, Delhi A/c		3,780
				Apr. 30	By Balance C/d		3,780
			3,780				3,780

Dr.	Packing A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 8	To Subodh Brother, Delhi A/c		500
Apr.20	To Siliguri Tea Agency, Siliguri, West Bengal A/c		50
				Apr. 30	By Balance C/d		550
			550				550

Dr.	Subodh Brother, Delhi A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Apr.8	By Purchases A/c		31,500
				Apr.8	By Input IGST A/c		3,780
				Apr.8	By Packing A/c		500
Apr.30	To Balance c/d		35,780

			35,780				35,780

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Dr.	Siliguri Tea Agency, Siliguri A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Apr.15	By Purchases A/c		8,100
				Apr.15	By Input CGST A/c		486
				Apr.15	By Input SGST A/c		486
				Apr. 20	By Packing A/c		50
Apr. 30	By Balance C/d		9,072
			9,072				9,072

*Apr.12: Purchases in cash 20 boxes of tea @ Rs 500 per box at a Trade Discount of 10% plus
CGST and SGST @ 6% each.

In this transaction, the payment made in cash that is why it will not be recorded in the purchased book because only credit transactions are recorded in the purchased book

*Apr.18: Purchases on credit 3 show Cases @ Rs 7,500 per case from Raj Furnishing
House at a Trade Discount of 10% plus CGST and SGST @6% each.
In this transaction, the typewrite will be treated as an asset for the business not a good because a business deal with cloths, but only purchased of goods are record in the purchase book so it will not be recorded in the purchased book

*Apr.25: Purchases 5Kg of special Green Tea on credit from Darjeeling Tea House, Darjeeling,
West Bengal @ Rs 500 per Kg at a Trade Discount of 10% plus CGST and SGST @6%
each for household consumption of proprietor.

In this transaction, goods are used in proprietor house so it Drawing so it will not be recorded in the purchases book

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

Purchase Book | Types | Examples | Subsidiary Books

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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

The solution of Question No 4 Chapter No 11: –

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