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: –
- Chapter No. 5 – Accounting Equation
- Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
- Goods and Services Tax(GST)
- Chapter No. 8 – Journal
- Chapter No. 9 – Ledger
- Chapter No. 10 – Special Purpose Books I – Cash Book
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