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

Question No.9 - Chapter No.11 - T.S. Grewal +1 Book 2019-Solution-min-min

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Question No 9 Chapter No 11

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Purchases Return Books

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

2018 
Jan.10Return to Sohan & Sons, Kolkata;
 10 Rohtas fans 36’’ @ Rs 1,250 each
 Trade Discount 10%
 CGST and SGST was paid @ 6% each
Jan.25Returned 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 
DateParticularDetailCost
Input CGSTInput SGST Input
ISGT
 
Total
2018
Jan
       
10Sohan & Sons , Kolkata:      
 10 Rohtas fans 36” @ Rs 1,250 each1,2500     
  12,500     
 Trade Discount 10 %1,250     
  11,250     
 Add: CGST675     
 Add: CGST675     
  12,60011,250675675 12,600
25Ram & Co., Delhi      
 25 Tube light @ Rs 200 each5,000     
  5.000     
 Add: IGST 12%600     
  5,6005,000  6005,600
   16,25067567560018,200

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

 

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

 

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

 

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

 

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

 

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

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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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