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 1024x576 - 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

 

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

 

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

 

*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. Grewals Double Entry Book Keeping - Question No 6 Chapter No 11 - T.S. Grewal 11 Class

T.S. Grewal’s Double Entry Book Keeping

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