Question No 5 Chapter No 13 – T.S. Grewal 11 Class

Question No 5 Chapter No 13

Question No 5 Chapter No 13

With goods and Services Tax(GST)

5. The following are the balance extracted from the books of Mr A. Mukhopadhyay. Prepare a Trial Balance as on 31st March 2018:

  Rs   Rs
Cash   2,000 Sundry creditors  40,000
Capital  80,000 Investment  8,000
Purchases  85,000 Plant and machinery  15,000
Sales  1,08,400 Building  20,000
purchases return  6,000 Furniture  6,000
Sale return 4,000 Electricity   700
Transportation  1,800 Postage  400
Discount allowed 500 Drawing  8,000
Printing  5,000 Salaries  6,000
Sundry Debtors 70,000 Travelling expenses  2,000
Input CGST  2,500 Output CGST 1,500
Input SGST  2,500 Output SGST 1,500
Input IGST 4,000 Output IGST 6,000

The solution of Question No 5 Chapter No 13: –  

Trail Balance A/c  
Particulars
J.F. Debit Credit
Cash   2,000  
Capital     80,000
Purchases   85,000  
Sales     1,08,400
Purchases return     6,000
Sale return   4,000  
Transportation   1,800  
Discount allowed   500  
Printing   5,000  
Sundry Debtors   70,000  
Input CGST   2,500  
Input SGST   2,500  
Input IGST   4,000  
Sundry Creditors     40,000
Investment   8,000  
Plant and Machinery   15,000  
Building   20,000  
Furniture   6,000  
Electricity   700  
Postage   400  
Drawings   8,000  
Salaries   6,000  
Travelling Expenses   2,000  
Output CGST     1,500
Output SGST     1,500
Output IGST     6,000
    2,43,400 2,43,400

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

Trial Balance | Explanation | Methods | Examples

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

  • Chapter No. 1 – Introduction to Accounting
  • Chapter No. 2 – Basic Accounting Terms
  • Chapter No. 3 – Theory Base of Accounting, Accounting Standards and International Financial Reporting Standards(IFRS)
  • Chapter No. 4 – Bases of Accounting
  • Chapter No. 5 – Accounting Equation
  • Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
  • Goods and Services Tax(GST)
  • Chapter No. 7 – Origin of Transactions – Source Documents and Preparation of Vouchers
  • Chapter No. 8 – Journal
  • Chapter No. 9 – Ledger
  • Chapter No. 10 – Special Purpose Books I – Cash Book
  • Chapter No. 11 – Special Purpose Books II – Other Books
  • Chapter No. 12 – Bank Reconciliation Statement
  • Chapter No. 13 – Trial Balance
  • Chapter No. 14 – Depreciation
  • Chapter No. 15 – Provisions and Reserves
  • Chapter No. 16 – Accounting for Bills of Exchange
  • Chapter No. 17 – Rectification of Errors
  • Chapter No. 18 – Financial Statements of Sole Proprietorship
  • Chapter No. 19 – Adjustments in preparation of Financial Statements
  • Chapter No. 20 – Accounts from incomplete Records – Single Entry System
  • Chapter No. 21 – Computers in Accounting
  • Chapter No. 22 – Accounting Software – Tally
  • Chapter No. 5 – Accounting Equation
  • Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
  • Goods and Services Tax(GST)
  • Chapter No. 8 – Journal
  • Chapter No. 9 – Ledger
  • Chapter No. 10 – Special Purpose Books I – Cash Book

Check out T.S. Grewal +1 Book 2019 @ Official Website of Sultan Chand Publication

T.S. Grewals Double Entry Book Keeping - Question No 5 Chapter No 13 - T.S. Grewal 11 Class

T.S. Grewal’s Double Entry Book Keeping

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