Double Entry Book Keeping Ts Grewal 2019 for Class 11 Commerce Accountancy Chapter 8 - Special Purpose Books Ii Other Books

Share with your friends

Double Entry Book Keeping Ts Grewal 2019 Solutions for Class 11 Commerce Accountancy Chapter 8 Special Purpose Books Ii Other Books are provided here with simple step-by-step explanations. These solutions for Special Purpose Books Ii Other Books are extremely popular among Class 11 Commerce students for Accountancy Special Purpose Books Ii Other Books Solutions come handy for quickly completing your homework and preparing for exams. All questions and answers from the Double Entry Book Keeping Ts Grewal 2019 Book of Class 11 Commerce Accountancy Chapter 8 are provided here for you for free. You will also love the ad-free experience on Meritnation’s Double Entry Book Keeping Ts Grewal 2019 Solutions. All Double Entry Book Keeping Ts Grewal 2019 Solutions for class Class 11 Commerce Accountancy are prepared by experts and are 100% accurate.

Page No 11.42:

Question 1:

Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:


2019
May 1		Bought from M/s. Chunni Lal Mam Raj, Delhi:
		100 bags of ITC Wheat Atta @ ₹ 530 per bag
		50 bags of Rice Basmati @ ₹ 500 per bag
		Less: Trade Discount @ 10%
		CGST and SGST @ 6% each was payable on the purchases
May 3		Bought from M/s. Kanodia Oil Mills, Delhi:
		40 tins Oil @ ₹ 1,500 per tin
		20 tins Banaspati Oil @ ₹ 900 per tin
		Less: Trade Discount @ 5%
		CGST and SGST @ 6% each was payable on the purchases
May 4		Purchased from M/s. Gupta Bros., Hapur:
		25 bags gram @ ₹ 480 per bag
		40 bags oats @ ₹ 25 per bag
		Less: Trade Discount @ 5%
		IGST @ 12% was payable on the purchases

Answer:

Purchases Book
Date	Particulars	Invoice No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Total
2019
May 01	M/s Chunni Lal Mam Raj, Delhi
	100 bags of ITC Wheat Atta @ Rs 530 per bag			53,000
	50 bags of Rice Basmati @ Rs 500 per bag			25,000
				78,000
	Less: 10% T.D.			7,800
				70,200
	Add: CGST @ 6%			4,212
	Add: SGST @ 6%			4,212
				78,624	70,200	4,212	4,212	–	78,624

May 03	M/s Kanodia Oil Mills, Delhi
	40 tins Oil @ Rs 1,500 per tin			60,000
	20 tins Banaspati Oil @ Rs 900 per tin			18,000
				78,000
	Less: 5% T.D.			3,900
				74,100
	Add: CGST @ 6%			4,446
	Add: SGST @ 6%			4,446
				82,992	74,100	4,446	4,446	–	82,992
May 03	M/s Gupta Bros., Hapur
	25 bags gram @ Rs 480 per bag			12,000
	40 bags Oats @ Rs 25 per bag			1,000
				13,000
	Less: 5% T.D.			650
				12,350
	Add: IGST @ 12%			1,482
				13,832	12,350	–	–	1,482	13,832
					1,56,650	8,658	8,658	1,482	1,75,448

Page No 11.42:

Question 2:

Verma Bros. Kolkata carry on business as wholesale cloth dealer. From the following, write up their Purchases Book for January, 2019:

Jan. 3	Purchased from M/s. Birla Mills, Kolkata:
	100 pieces long cloth @ ₹ 800 each
	50 pieces shirting @ ₹ 500 each
	CGST and SGST payable @ 6% each
Jan. 8	Purchased for cash from M/s. Ambika Mills, Ahmedabad:
	50 pieces muslin @ ₹ 1,000 each
	IGST payable @ 12%
Jan. 15	Purchased from M/s. Arvind Mills, Ahmedabad:
	20 pieces coating @ ₹ 2,000 each
	10 pieces shirting @ ₹ 500 each
	IGST payable @ 12%
Jan. 20	Purchased from M/s. Bharat Typewriters Ltd. Kolkata:
	5 typewriters @ ₹ 1,400 each
	CGST and SGST payable @ 6% each

Show the posting from Purchases Book to Ledger accounts also.

Answer:

**Purchases Book of Verma Bros., Kolkata**
Date	Particulars	Invoice No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Total
2019
Jan 03	M/s Birla Mills, Kolkata
	100 pieces long cloth @ Rs 800 each			80,000
	50 pieces shirting @ Rs 500 each			25,000
				1,05,000
	Add: CGST @ 6%			6,300
	Add: SGST @ 6%			6,300
				1,17,600	1,05,000	6,300	6,300	–	1,17,600
Jan 15	M/s Arvind Mills, Ahmedabad
	20 pieces coating @ Rs.2,000 each			40,000
	10 pieces shirting @ Rs.500 each			5,000
				45,000
	Add: IGST @ 12%			5,400
				50,400	45,000	-	-	5,400	50,400
Jan 31					1,50,000	6,300	6,300	5,400	1,68,000

Page No 11.43:

Question 3:

From the following transactions of Kamal, Guwahati, prepare Purchases Book and post into Ledger:

2019
April 1	Purchased from Videocon India Ltd., Kolkata;
	30 Colour T.Vs @ ₹ 15,000 each, less Trade Discount @ 10% plus IGST @ 12%. Freight charges ₹ 2,000.
April 15	Purchased from Sony India Ltd., Guwahati:
	10 colour T.Vs @ ₹ 20,000 each less Trade Discount @ 10% plus CGST and SGST @ 6% each.
April 20	Purchased from Music India Ltd., Delhi:
	10 music systems @ ₹ 10,000 each less Trade Discount @ 15% plus IGST @ 12%.
April 30	Purchased from Videocon India Ltd., Kolkata:
	5 washing machines @ ₹ 15,000 each less Trade Discount @ 20%, plus IGST @ 12%, Freight charges ₹ 1,000.

Answer:

Purchases Book of Kamal, Guwahati
Date	Particulars	Invoice No.	L.F.	Details	Cost	Input CGST	Input SGST	Input IGST	Freight Charges	Total
2019 April 01	Videocon India Ltd., Kolkata
	30 Color T.Vs. @ Rs.15,000 each			4,50,000
	Less: 10% T.D.			45,000
				4,05,000
	Add:IGST @ 12%			48,600
	Add:Freight Charges			2,000
				4,55,600	4,05,000	–	–	48,600	2,000	4,55,600

April 15	Sony India Ltd., Guwahati
	10 Color T.Vs. @ Rs.20,000 each			2,00,000
	Less: 10% T.D.			20,000
				1,80,000
	Add: CGST @ 6%			10,800
	Add: SGST @ 6%			10,800
				2,01,600	1,80,000	10,800	10,800	–	–	2,01,600
April 20	Music India Ltd., Delhi
	10 Music Systems @ Rs.10,000 each			1,00,000
	Less: 15% T.D.			15,000
				85,000
	Add: IGST @ 12%			10,200
				95,200	85,000	–	–	10,200		95,200
April 30	Videocon India Ltd., Kolkata
	5 Washing Machines @ 15,000 each			75,000
	Less: 20% T.D.			15,000
				60,000
	Add: IGST @ 12%			7,200
	Add: Freight Charges			1,000
				68,200	60,000		–	7,200	1,000	68,200
April 30					7,30,000	10,800	10,800	66,000	3,000	8,20,600

Purchases Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)		Date	Particulars	J.F.	Amount (₹)
2019
April 30	Sundries of Purchases as per
	Purchases Book for the month of April		7,30,000

Freight Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
April 01	Videocon India Ltd.		2,000
April 30	Videocon India Ltd.		1,000

Videcon India Ltd.
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 01	Purchases		4,05,000
				April 01	Input IGST		48,600
				April 01	Freight		2,000
				April 30	Purchases		60,000
				April 30	Input IGST		7,200
				April 30	Freight		1,000

Soni India Ltd.
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 15	Purchases		1,80,000
				April 15	Input CGST		10,800
				April 15	Input SGST		10,800

Music India Ltd.
Dr.								Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 20	Purchases		85,000
				April 20	Input IGST		10,200

Input IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 01	Videocon India Ltd.		48,600
				April 20	Music India Ltd.		10,200
				April 30	Videocon India Ltd.		7,200

Input CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 15	Sony India Ltd.		10,800

Input SGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)		Date	Particulars	J.F.	Amount (₹)
					2019
					April 15	Sony India Ltd.		10,800

Input IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 01	Videocon India Ltd.		48,600
				April 20	Music India Ltd.		10,200
				April 30	Videocon India Ltd.		7,200

Page No 11.43:

Question 4:

The following purchases were made by Karam, Kolkata, during the month of April, 2019. Prepare Purchases Book and post into Ledger Accounts:

2019
April 8	Purchased on credit from Subodh Brothers, Delhi: 5 chests of tea @ ₹ 7,000 per chest at a Trade Discount of 10% plus IGST @ 12% and packing and other charges ₹ 500.
April 12	Purchased in cash 20 boxes of tea @ ₹ 500 per box at a Trade Discount of 10% plus CGST and SGST @ 6% each.
April 18	Purchased from Raj Furnishing House: 3 show cases @ ₹ 7,500 per case at a Trade Discount of 10% plus CGST and SGST @ 6% each.
April 20	Purchased from Siliguri Tea Agency, Siliguri, West Bengal: 15 boxes of tea @ ₹ 600 per box at a Trade Discount of 10% plus CGST and SGST @ 6% each and packing and other charges ₹ 50.
April 25	Purchased from Darjeeling Tea House, Darjeeling, West Bengal: 5 kgs of Special Green Tea @ ₹ 500 per kg at a Trade Discount of 10% plus CGST and SGST @ 6% each for household consumption of proprietor.

Answer:

Books of M/s. B. K. Gupta, Kolkata Purchases Books
Date	Particulars	L.F.	Details (₹)	Cost (₹)	Input IGST (₹)	Input CGST (₹)	Input SGST (₹)	Packing and Other Charges (₹)	Total (₹)
2019
April 08	Subodh Brothers, Delhi
	5 chests of tea @ ₹ 7,000 per chest		35,000
	Less: 10% Trade Discount		(3,500)
			31,500
	Add: 12% IGST		3,780
	Add: Packing and Other Charges		500
			35,780	31,500	3,780	-	-	500	35,780

April 20	Siliguri Tea Agency, Siliguri
	15 Boxes Tea @ ₹ 600 per Box		9,000
	Less: 10% Trade Discount		(900)
			8,100
	Add: 6% SGST		486
	Add: 6% CGST		486
	Add: Packing and Other Charges		00050
			9,122	8,100	-	486	486	50	9,122
April 30				39,600	3,780	486	486	550	44,902

Purchases Account
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
2019
April 30	Sundries of Purchases
	as per Purchases Book
	for the month of April		39,600

Packing and Other Charges Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
April 08	Subodh BrotheRs		500
April 20	Siliguri Tea Agency		50

Subodh Brothers
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 08	Purchases		31,500
				April 08	Input IGST		3,780
				April 08	Freight and Other Charges		500

Siliguri Tea Agency
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
				2019
				April 20		Purchases		8,100
				April 20		Input CGST		486
				April 20		Input SGST		486
				April 20		Freight and Other Charges		50

Input IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
April 08	Subodh Brothers		3,780

Input CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
April 20	Siliguri Tea Agency		486

Input SGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
April 20	Siliguri Tea Agency		486

Page No 11.43:

Question 5:

Prepare Sales Book from the following transactions of Hema Traders, Kolkata dealing in furniture. Open the Ledger Accounts also:

2019
April 1	Sold to M/s. Gupta Furniture House, Delhi:
	100 Chairs @ ₹ 1,500 per chair
	40 Tables @ ₹ 2,000 per table
	Less: Trade Discount @ 5%
	Charged IGST @ 12%
April 10	Sold to M/s. Ajit Singh & Sons, Kolkata:
	150 Desks @ ₹ 1,000 per desk
	160 Chairs @ ₹ 1,500 per chair
	Less: Trade Discount @ 5%
	Charged CGST and SGST @ 6% each
April 15	Sold to M/s. Ideal Furniture House, Darjeeling:
	10 Sofa sets @ ₹ 75,000 each
	5 Almirahs @ ₹ 3,000 each
	25 Office Tables @ ₹ 4,000 each
	Less: Trade Discount @ 10%
	Charged CGST and SGST @ 6% each

Answer:

Sales Book of Hema Traders, Kolkata
Date	Particulars	Invoice No.	L.F.	Details (₹)	Sales Value (₹)	Output IGST (₹)	Output CGST (₹)	Output SGST (₹)	Total (₹)
2019
April 01	M/s Gupta Furniture House, Delhi
	100 chairs@ ₹ 1,500 per chair			1,50,000
	40 Tables @ ₹ 2,000per table			80,000
				2,30,000
	Less: 5% Trade Discount			(11,500)
				2,18,500
	Add: 12% IGST			26,220
				2,44,720	2,18,500	26,220	-	-	2,44,720
April 10	M/s. Ajit Singh & Sons, Kolkata
	150 Desks @ ₹1,000 per desk			1,50,000
	160 Chairs @ ₹ 1,500 per chair.			2,40,000
				3,90,000
	Less: 5% Trade Discount			(19,500)
				3,70,500
	Add: 6% CGST			22,230
	6% SGST			22,230
				4,14,960	3,70,500	-	22,230	22,230	4,14,960
April 15	M/s. Ideal Furniture House, Darjeeling
	10 Sofa sets @ ₹ 75,000 each			7,50,000
	5 Almirahs @ each ₹ 3,000 each			15,000
	25 Office Tables @ ₹ 4,000 each			1,00,000
				8,65,000
	Less: 10% Trade Discount			(86,500)
				7,78,500
	Add: 6% CGST			46,710
	6% SGST			46,710
				8,71,920	7,78,500		46,710	46,710	8,71,920
April 30					13,67,500	26,220	68,940	68,940	15,31,600

Sales Account
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 30	Sundries as per the Sales Book		13,67,500

M/s. Gupta Furniture House, Delhi
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
April 01	Sales		2,18,500
April 01	Output IGST		26,220

M/s. Ajit Singh & Sons, Kolkata
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
April 10	Sales		3,70,500
April 10	Output CGST		22,230
April 10	Output SGST		22,230

M/s. Ideal Furniture House, Darjeeling
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
2019
April 15	Sales		7,78,500
April 15	Output CGST		46,710
April 15	Output SGST		46,710

Output IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 01	M/s Gupta Furniture House		26,220

Output CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 10	M/s. Ajit Singh & Sons		22,230
				April 15	M/s. Ideal Furniture House		46,710

Output SGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 10	M/s. Ajit Singh & Sons		22,230
				April 15	M/s. Ideal Furniture House		46,710

Page No 11.44:

Question 6:

From the following particulars, prepare a Sales Book of M/s. Gyan Prasad & Bros., Delhi, dealers of stationery and post into Ledger Accounts:

2018
July 1	Sold to M/s. Stationery Mart, Delhi:
	10 reams white paper @ ₹ 300 per ream
	Charged CGST and SGST @ 6% each
July 2	Sold to M/s. Puran Chand & Co., Chandigarh:
	6 dozen pens @ ₹ 200 per dozen
	Charged IGST @ 12%
July 10	Sold old newspaper for ₹ 62
July 25	Sold on credit to M/s. Rahim & Co., Varanasi:
	10 Drawing Boards @ ₹ 500 per piece
	Charged IGST @ 12%
July 30	Sold to M/s. Kay Cee & Co., Delhi:
	4 Portable Study Tables @ ₹ 5,000 per table
	Charged CGST and SGST @ 6% each

Answer:

Books of M/s. B. K. Gupta, Kolkata Purchases Books
Date	Particulars	Invoice No.	L.F.	Details (₹)	Sale Value (₹)	Output IGST (₹)	Output CGST (₹)	Output SGST (₹)	Total (₹)
2018
July 01	M/s Stationery Mart, Delhi
	10 reams white paper @ Rs.300 per ream			3,000

	Add: 6% CGST			180
	6% SGST			180
				3,360	3,000	-	180	180	3,360

July 02	M/s Puran Chand & Company,Chandigarh
	6 dozens of pens @ Rs.200 per dozen			1,200
	Add: 12% IGST			144
				1,344	1,200	144	-	-	1,344

July 25	M/s Rahim & Co.,Varanasi
	10 Drawing Boards @ Rs.500 per piece			5,000
	Add: 12% IGST			600
				5,600	5,000	600	-	-	5,600
July 30	M/s Kay Cee & Co., Delhi
	4 Portable Study Tables @ Rs.5,000 per table			20,000
	Add: 6% CGST			1,200
	6% SGST			1,200
				22,400	20,000	-	1,200	1,200	22,400
July 31					29,200	744	1,380	1,380	32,704

Sales Account
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
				2018
				July 31		Sundries of Sales as per Sales Book for the month of July		29,200

M/s Stationery Mart, Delhi
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
July 01	Sales		3,000
July 01	Output CGST		180
July 01	Output SGST		180

M/s Puran Chand & Co., Chandigarh
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
July 02	Sales		1,200
July 02	Output IGST		144

M/s Rahim & Co., Varanasi
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
2018
July 20	Sales		5,000
July 20	Output IGST		600

Output IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				July 02	M/s Puran Chand & Co., Chandigarh		144
				July 20	M/s Rahim & Co.,Varanasi		600

Output CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				July 01	M/s Stationery Mart, Delhi		180
				July 30	M/s Kay Cee & Co., Delhi		1,200

Output SGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				July 01	M/s Stationery Mart, Delhi		180
				July 01	M/s Kay Cee & Co., Delhi		1,200

M/s Kay Cee & Co., Delhi
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
July 30	Sales		20,000
July 30	Output CGST		1,200
July 30	Output SGST		1,200

Page No 11.44:

Question 7:

From the following particulars, prepare Sales Book of Gupta & Co., Kolkata who deals in furniture:

2019
Jan. 5	Sold to Hari & Co., Kolkata:
	10 Tables @ ₹ 1,100 each
	20 Chairs @ ₹ 1,000 each
	Charged CGST and SGST @ 6% each
Jan. 10	Sold to M/s. Sharma & Co., Delhi:
	5 Almirahs @ ₹ 5,000 each
	5 Stools @ ₹ 1,000 each
	Charged IGST @ 12%
Jan. 20	Sold old printer for ₹ 600 to Raja & Co., Kolkata
	Charged CGST and SGST @ 6% each
Jan. 25	Sold to M/s. Sohan Lal & Bros., Kolkata:
	5 Tables @ ₹ 2,500 each
	1 Revolving Chair @ ₹ 5,000
	Charged CGST and SGST @ 6% each

Show the Posting from Sales Book to Ledger Accounts.

Answer:

Sales Book of Gupta & Co., Kolkata
Date	Particulars	Invoice No.	L.F.	Details (₹)	Sales Value (₹)	Output IGST (₹)	Output CGST (₹)	Output SGST (₹)	Total (₹)
2019
Jan.05	Hari & Co., Kolkata
	20 Chairs@ Rs 1,000 per chair			20,000
	10 Tables @ Rs 1,100 per table			11,000
				31,000
	Add: 6% CGST 6% SGST			1,860 1,860
				34,720	31,000		1,860	1,860	34,720
Jan.10	M/s. Sharma & Co., Delhi
	5 Almirahas @ Rs. 5,000 each			25,000
	5 Stools @ Rs. 1,000 each			5,000
				30,000

	Add: 12% IGST			3,600

				33,600	30,000	3,600			33,600
Jan. 25	M/s. Sohan Lal & Brothers, Kolkata
	5 Tables @ Rs 2,500 each			12,500
	1 Revolving Chair @ Rs. 5,000 each			5,000
				17,500
	Add: 6% CGST			1,050
	6% SGST			1,050
				19,600	17,500		1,050	1,050	19,600
Jan 31					78,500	3,600	2,910	2,910	87,920

Sales Account
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				Jan 31	Sundries as per the Sales Book		78,500

Hari & Co., Kolkata
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
Jan 05	Sales		31,000
Jan 05	Output CGST		1,860
Jan 05	Output SGST		1,860

M/s. Sharma & Co. , Delhi
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
Jan 10	Sales		30,000
Jan 10	Output IGST		3,600

M/s. Sohan Lal & Brothers, Kolkata
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
2019
Jan 25	Sales		17,500
Jan 25	Output CGST		1,050
Jan 25	Output SGST		1,050

Output IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				Jan 10	M/sSharma & Co.		3,600

Output CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				Jan 05	M/s. Hari & Co.		1,860
				Jan 25	M/s. Sohan Lal Brothres		1,050

Output SGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				Jan 05	M/s. Hari & Co.		1,860
				Jan 25	M/s. Sohan Lal Brothres		1,050

Page No 11.45:

Question 8:

Prepare Purchases and Sales Book from the followin