Question No 6 Chapter No 8- UNIMAX Class 11 – Solution
Table of Contents
6. From the following particulars, write up the purchase book of Sahil who deals in furniture. Also, make the posting from the purchase book.
| Jan.1 | Purchases from the Sukhi brothers |
| 5 table @ ₹ 1,000 each | |
| 20 chairs @ ₹ 100 each | |
| Jan.7 | Purchases from the Simar brothers |
| 1 almirah @ ₹ 8,000 each | |
| 3 dining tables @ ₹ 6,000 each | |
| Jan.10 | Purchases from Yash ward |
| 20 table @ ₹ 5,000 each | |
| Jan.17 | Purchases from Muskan on cash |
| 10 chairs @ ₹ 300 each | |
| 15 tables @ ₹ 1,500 each | |
| Sahil offers trade discounts at the following rates | |
| Purchases up to ₹ 20,000=5% | |
| Purchases beyond ₹ 20,000=10% | |
| G.S.T.=12% |
The solution of Question No 6 Chapter No 8- UNIMAX Class 11 – Solution
| Purchase Book |
||||||||
| Date | Invoice no. | Particulars |
L. F. | DETAIL | COST | Input CGST | Input SGST | Amount |
| 2020 | ||||||||
| Jan.1 | 301 | Sukhi brothers | ||||||
| 10 tables @ ₹ 1,000 each | 10,000 | |||||||
| 20 chairs 2 ₹ 100 each | 2,000 | |||||||
| 12,000 | ||||||||
| Less: trade discount @ 5% | 600 | |||||||
| 11,400 | ||||||||
| Add: CGST 6% | 684 | |||||||
| Add: CGST 6% | 684 | |||||||
| 12,768 | 11,400 | 684 | 684 | 12,768 | ||||
| Jan.7 | Simar brothers | |||||||
| 1 almirah @ 8,000 | 8,000 | |||||||
| 3 dining table @ ₹ 6,000 each | 18,000 | |||||||
| 26,000 | ||||||||
| Less: trade discount @ 10% | 2,600 | |||||||
| 23,400 | ||||||||
| Add: CGST @ 6% | 1,404 | |||||||
| Add: CGST @ 6% | 1,404 | |||||||
| 26,208 | 23,400 | 1,404 | 1,404 | 26,208 | ||||
| Jan.10 | Yash ward | |||||||
| 20 table @ ₹ 5,000 each | 1,00,000 | |||||||
| 50 chairs @ ₹ 500 each | 2,500 | |||||||
| 1,25,000 | ||||||||
| Less: trade discount 10% | 12,500 | |||||||
| 1,12,500 | ||||||||
| Add: CGST 6% | 6,750 | |||||||
| Add: CGST 6% | 6,750 | |||||||
| 1,26,000 | 1,12,500 | 6,750 | 6,750 | 1,26,000 | ||||
| 1,47,300 | 8,838 | 8,838 | 1,64,976 | |||||
Read out the full article to know the meaning of Purchase Book
Purchase Book | Types | Examples | Subsidiary Books
Also, Check out the same article in Hindi from the following link
Purchase Book | Types | Examples | Subsidiary Books in Hindi
Also, Check out the solved question of all Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from the Part II and Part III
Part-II
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- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
- Chapter No. 18 – Introduction to Computers and Accounting information System
- Chapter No. 19 – Computerised Accounting
- Chapter No. 20 – Accounting Software: Tally
- Chapter No. 21 – Data Base System
- Chapter No. 22 – Concept of Entity and Relationship
You can also Check out the other Books’ Solutions: –