Question No 5 Chapter No 11 - T.S. Grewal 11 Class

Question No 5 Chapter No 11

Sales Book

5. Prepare Sale Book from the following transaction of Hema Traders, Kolkata dealing in furniture. Open the Ledger Account also:

2018
Apr.1	Sold to M/s Gupta Furniture House, Delhi:
	100 Chairs @ Rs 1,500 Per Chair
	40 Tables @ Rs 2,000 per Table
	Less: Trade Discount @5%
	Charged IGST @12%
Apr.10	Sold to M/s Ajit Singh & Sons, Kolkata:
	150 Desks @ Rs 1,000 Per desk
	160 Chairs @ Rs 1,500 per Cahir
	Less: Trade Discount @5%
	Charged CGST and SGST @6% each
Apr.15	Sold to M/s Ideal Furniture House, Darjeeling
	10 Sofa sets @ Rs75,000 each
	5 Almirahs @ Rs 3,000 each
	25 Office Table Tables @ Rs 4,000 each
	Less: Trade Discount @10%
	Charged CGST and SGST @ 6% each

In the Books of Gaurav, Delhi

	Sale Book
Date	Particular	Detail	Cost	Output CGST	Output SGST	Output ISGT	Total
2018 Apr
1	M/s Gupta Furniture House, Delhi
	100 Chairs @ Rs 1,500 per chair	1,50,000
	40 Table @ Rs 2,000 per Table	80,000
		2,30,000
	Less: Trade Discount 5%	11,500
		2,18,500
	Add: Output IGST	26,220
		2,44,720	2,30,000			26,220	2,44,720

10	M/s Ajit Singh & Sons, Kolkata :
	150 Desks @ Rs 1,000 per Desks	1,50,000
	160 Chair @ Rs 1,500 P per Chair	2,40,000
		3,90,000
	Less: Trade Discount 5%	19,500
		3,70,500
	Add: Output CGST	22,230
	Add: Output SGST	22,230
		4,14,960	3,70,500	22,230	22,230		4,14,960

15	M/s Ideal Furniture House, Darjeeling :
	10 Sofa sat @ Rs 75,000 each	7,50,000
	5 Almirahs @ Rs 3,000 each	15,000
	25 Office Table @ Rs 4,000 each	1,00,000
		8,65,000
	Less: Trade Discount@10%	86,500
		7,78,500
	Add: Output CGST	46,710
	Add: Output SGST	46,710
		8,71,920	7,78,500	46,710	46,710		8,71,920
			13,67,500	68,940	68,940	26,220	15,31,600

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Dr.	Sale A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Apr.1	By M/s Gupta Furniture House, Delhi A/c		2,18,500
				Apr.10	By M/s Ajit Singh & Sons, Kolkata A/c		3,70,500
				Apr.15	By M/s Ideal Furniture House, Darjeeling A/c		7,78,500
Apr. 30	By Balance C/d		13,67,500
			13,67,500				13,67,500

Dr.	Output CGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Apr. 10	By M/s Ajit Singh & Sons Kolkata A/c		22,230
Apr. 30	To Balance C/d		68,940	Apr.15	By M/s Ideal Furniture House, Darjeeling A/c		46,710
			68,940				68,940

Dr.	Output SGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Apr. 10	By M/s Ajit Singh & Sons Kolkata A/c		22,230
Apr. 30	To Balance C/d		68,980	Apr.15	By M/s Ideal Furniture House, Darjeeling A/c		46,710
			68,940				68,940

Dr.	Output IGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 1	To M/s Gupta Furniture House, Delhi A/c		26,220
				Apr. 30	By Balance C/d		26,220
			26,220				26,220

Dr.	M/s Gupta Furniture House, Delhi A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 1	To Sale A/c		2,18,500
Apr.1	To Output IGST A/c		26,220
				Apr. 30	By Balance C/d		2,44,720
			2,44,720				2,44,720

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Dr.	m/s Ideal Furniture House, Darjeeling A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr.15	To Sale A/c		7,78,500
Apr.15	To Output CGST A/c		46,710
Apr.15	To Output CGST A/c		46,710

				Apr. 30	By Balance C/d		8,71,920
			8,71,920				8,71,920

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: –

T.S. Grewal’s Double Entry Book Keeping

Question No 5 Chapter No 11 – T.S. Grewal 11 Class