Question No 6 Chapter No 11 - T.S. Grewal 11 Class

Question No 6 Chapter No 11

6. From the following particular, prepare Sale Book Of M/s Gyan Prasad & Bros., Delhi, dealer of Stationary and post into Ledger Accounts:

2018
Jul.1	Sold to M/s Stationery Mart, Delhi on credit:
	10 reams white paper @ Rs 300 per ream
	Charged CGST and SGST @6% each
Jul.2	Sold to M/s Puran Chand & Co., Chandigarh:
	6 dozen pens @ Rs 200 per dozen
	Charged IGST@ 12%
*Jul.10	Sold Newspapers for cash Rs 62
Jul.25	Sold on credit to M/s Rahim & Co., Varanasi:
	10 Drawing Boards @ Rs 500 per Piece
	Charged IGST @ 12%
Jul. 30	Sold to M/s Kay Cee &., Delhi on credit:
	4 Portable Study Table @ Rs 5,000 per table
	Charged CGST and SGST @ 6% each

The solution of Question No 6 Chapter No 11: –

In the Books of Gaurav, Delhi

	Sale Book
Date	Particular	Detail	Cost	Output CGST	Output SGST	Output ISGT	Total
2018 Jul
1	M/s stationery Mart, Delhi
	10 reams White paper @Rs 300 per reams	3,000
		3,000
	Add: CGST	180
	Add: SGST	180
		3,360	3,000	180	180		3,360
2	M/s Puran Chand & Co., Chandigarh:
	6 Dozen pens @ Rs 200 per Dozen	1,200
		1,200
	Add: IGST@ 12%	144
		1344	1,200			144	1,344
25	M/s Rahim & Co., Varanasi :
	10 Drawing Boards @ Rs 500 per piece:	5,000
		5,000
	Add: IGST	600
		5,600	5,000			600	5,600

30	M/s Kay Cee & co., Delhi :
	4 Portable Study Table @ Rs 5,000per Table	20,000
		20,000
	Add: CGST	1,200
	Add: SGST	1,200
		22,400	20,000	1,200	1,200		22,400
			29,200	1,380	1,380	744	32,704

Dr.	Sale A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
				Jul.1	By M/s Stationary Mart., Delhi A/c		3,000
				Jul.10	By M/s Puran Chand & Co ., Chandigarh A/c		1,200
				Jul.25	By M/s Rahim Co., Varanasi A/c		5,000
				Jul.30	By M/s Kay Cee & Co., Delhi A/c		20,000
Apr. 30	By Balance C/d		29,200
			29,200				29,200

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Dr.	Output CGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul.1	To M/s Stationary Mart .,Delhi A/c		180
Jul.30	To M/s Kay Cee & Co., Delhi A/c		1,200	Apr. 30	By Balance C/d		1,380
			1,380				1,380

Dr.	Output SGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Apr. 1	To M/s Stationary Mart ., Delhi A/c		180
Apr.30	To M/s Kay Cee & Co., Delhi A/c		1,200	Apr. 30	By Balance C/d		1,380
			1,380				1,380

Dr.	Output IGST A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul. 2	To M/s Puran Chand & Co., Chandigarh A/c		144
Jul.25	To M/s Rahim & Co., Varanasi		600
				Apr. 30	By Balance C/d		744
			744				744

Dr.	M/s Ststionery Mart, Delhi A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul. 1	To Sale A/c		3,000
Jul.1	To Output IGST A/c		180
Jul.1	To Output SGST A/c		180
				Apr. 30	By Balance C/d		3,360
			3,360				3,360

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Dr.	M/s Puran Chand & Co., Chandigarh A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul.2	To Sale A/c		1,200
Jul.2	To Output IGST A/c		144
				Apr.30	By Balance c/d		1,344

			1,344				1,344

Dr.	M/s Rahim &CO., Varanasi A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul.25	To Sale A/c		5,000
Jul.25	To Output IGST A/c		600
				Apr. 30	By Balance C/d		5,600
			5,600				5,600

Dr.	M/s Rahim &CO., Varanasi A/c						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Jul.30	To Sale A/c		20,000
Jul.30	To Output CGST A/c		1,200
Jul.30	To Output SGST A/c		1,200
				Apr. 30	By Balance C/d		22,400
			22,400				22,400

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*Sold Newspapers for cash Rs 62

In this transaction, the Newspaper will be treated as an Expenses for the business not a good because business deal with Stationary, but only Sale of goods are record in the Sale book so it will not be recorded in the Sale 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: –

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

T.S. Grewal’s Double Entry Book Keeping

Question No 6 Chapter No 11 – T.S. Grewal 11 Class

The solution of Question No 6 Chapter No 11: –

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