Question No 9 Chapter No 11 – T.S. Grewal 11 Class

Posted by By Amanpreet Kaur 7 Min Read June 29, 2020
Question No.9 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

Question No 9 Chapter No 11

Purchases Return Books

9. Prepare Purchases Return Boks of Aruna Stores, Kolkata from the following transactions and post into Ledger :

2018  
Jan.10 Return to Sohan & Sons, Kolkata;
  10 Rohtas fans 36’’ @ Rs 1,250 each
  Trade Discount 10%
  CGST and SGST was paid @ 6% each
Jan.25 Returned to ram & Co., Delhi.,
  25 Tube lights @ Rs 200 each 
  IGST was Paid @ 12 %

The solution of Question No 9 Chapter No 11: – 

In the Books of Aruna Stores, Kolkata

  Purchase Return Book 
Date Particular Detail Cost
 Input CGST Input SGST  Input
ISGT 		 Total
2018
Jan		              
10 Sohan & Sons , Kolkata:            
  10 Rohtas fans 36” @ Rs 1,250 each 1,2500          
    12,500          
  Trade Discount 10 % 1,250          
    11,250          
  Add: CGST 675          
  Add: CGST 675          
    12,600 11,250 675 675   12,600
25 Ram & Co., Delhi            
  25 Tube light @ Rs 200 each 5,000          
    5.000          
  Add: IGST 12% 600          
    5,600 5,000     600 5,600
      16,250 675 675 600 18,200

 

Dr. Purchases Return A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan.10 By Sohan & Sons, Kolkata A/c   11,250
        Jan.25 By Ram & Co., Delhi A/c   5,000
Jan.31 To Balance C/d   16,250        
      16,250       16,250

 

Dr. Output CGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan.10 By Sohan & Sons, Kolkata A/c   675
Jan.31 To Balance C/d   675        
      675       675

 

Dr. Output SGST A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan.10 By Sohan & Sons, Kolkata A/c   675
Jan. 30 To Balance C/d   675        
      675       675

 

Dr. Output IGST  A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
        Jan.25 By Ram & Co., Delhi A/c   600
Jan.31 To Balance C/d   600        
      600       600

 

Dr. Sohan & Sons, Kolkata A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan. 1 To Purchases Return A/c   11,250        
Jan.10 To Input IGST A/c   675        
Jan.10 To Input SGST A/c   675        
        Apr. 30 By Balance C/d   12,600
      12,600       12,600

 

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Dr. Ram & CO., Delhi   A/c Cr.
Date Particulars
 J.F. Amount Date Particulars
 J.F. Amount
2018       2018      
Jan.25 To Purchases Return A/c   5,000        
Jan.25 To Input IGST A/c   600        
        Apr.30 By Balance c/d
   5,600
      5,600       5,600

 

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

Purchase Return Book | Subsidiary Books | Examples

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

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T.S. Grewal's Double Entry Book Keeping

T.S. Grewal’s Double Entry Book Keeping

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