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

Question No.6 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

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Question No 6 Chapter No 11

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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.1Sold to M/s Stationery Mart, Delhi on credit:
 10 reams white paper @ Rs 300 per ream
 Charged CGST and SGST @6% each 
Jul.2Sold to M/s Puran Chand & Co., Chandigarh:
 6 dozen pens @ Rs 200 per dozen
 Charged IGST@ 12%
*Jul.10Sold Newspapers for cash Rs 62  
Jul.25Sold on credit to M/s Rahim & Co., Varanasi:
 10 Drawing Boards @ Rs 500 per Piece
 Charged IGST @ 12% 
Jul. 30Sold 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 
DateParticularDetailCost
Output CGSTOutput SGST Output
ISGT
 
Total
2018
Jul
       
1M/s stationery Mart, Delhi      
 10 reams White paper @Rs 300 per reams3,000     
  3,000     
 Add: CGST180     
 Add: SGST180     
  3,3603,000180180 3,360
2M/s Puran Chand & Co., Chandigarh:      
 6 Dozen pens @ Rs 200 per Dozen1,200     
  1,200     
 Add: IGST@ 12%144     
  13441,200  1441,344
25M/s Rahim & Co., Varanasi :      
 10 Drawing Boards @ Rs 500 per piece:5,000     
  5,000     
 Add: IGST600     
  5,6005,000  6005,600
        
30M/s Kay Cee & co., Delhi :      
 4 Portable Study Table @ Rs 5,000per Table20,000     
  20,000     
 Add: CGST1,200     
 Add: SGST1,200     
  22,40020,0001,2001,200 22,400
   29,2001,3801,38074432,704

 

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

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

 

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

 

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

 

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

 

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

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

 

Dr.

 

M/s Rahim &CO., Varanasi  A/c

 

Cr.

DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Jul.30To Sale A/c 20,000    
Jul.30To Output CGST A/c 1,200    
Jul.30To Output SGST A/c 1,200    
    Apr. 30By 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

T.S. Grewal’s Double Entry Book Keeping

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