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

Question No.5 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

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

### The solution of Question No 5 Chapter No 11: –

In the Books of Gaurav, Delhi

 Sale Book Date Particular Detail Cost Output CGST Output SGST OutputISGT Total 2018Apr 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 Pper 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

 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

 Dr. M/s Ajit Singh & Sons, Kolkata A/c Cr. Date Particulars J.F. Amount Date Particulars J.F. Amount 2018 2018 Apr.10 To Sale A/c 3,70,500 Apr.10 To Output CGST A/c 22,230 Apr.10 To Output SGST A/c 22,230 Apr.30 By Balance c/d 4,14,960 4,14,960 4,14,960

 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

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