Enter the following transactions in Proper Subsidiary Books of Ram, Lucknow (UP) for the month of January 2018:

2018 ₹

Jan. 1 Sold to Ramesh of Delhi goods ₹ 15,000, charged IGST @ 12%

Jan. 1 Bought goods from Hari Ram, Kanpur (UP) for ₹ 8,000, plus CGST and SGST @ 6% each

Jan. 2 Ramesh returned goods 1,000

Jan. 2 Sold to Dina Nath, Lucknow goods of ₹ 10,000, charged CGST and SGST @ 6% each

Jan. 2 Purchased form Mangal, Kolkata goods for ₹ 50,000, plus IGST @ 12%

Jan. 4 Returned goods to Mangal 5,000

Jan. 4 Sold to Zakir Hussain, Lucknow goods of ₹ 5,000 plus CGST and SGST @ 6% each

Jan. 5 Zakir Hussain returned goods 500

Jan. 7 Returned goods to Hari Ram 500

Jan. 9 Purchased from Raghunath, Delhi goods of ₹ 10,000 subject to a Trade Discount of 10%, plus IGST @ 12%

Jan. 10 Sold goods to Raja Ram subject to Trade Discount of 5%, charged CGST and SGST @ 6% each 5,000

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Solution

Books of Ram

Sales Book

Date

Particulars
Invoice No.
L.F.

Details (₹)

Amount (₹)
Output CGST
(₹) Output SGST
(₹) Output IGST
(₹) Total
(₹)

2018

Jan.01

Ramesh,Delhi

15,000

Add: 12% IGST 1,800

16,800 15,000 - - 1,800 16,800

Jan.02

Dina Nath, Lucknow

10,000

Add: 6% CGST 600

6% SGST 600

11,200 10,000 600 600 - 11,200

Jan.04

Zakir Hussain, Lucknow

5,000

Add: 6% CGST 300

6% SGST 300

5,600 5,000 300 300 - 5,600

Jan.10

Raja Ram

5,000

Less: 5% Trade Discount

250

4,750

285

285

5,320 4,750 285 285 - 5,320

Jan 31

34,750 1,185 1,185 1,800 38,920

Purchases Book

Date

Particulars
Invoice No.

L.F.

Details (₹)

Amount (₹)
Input CGST
(₹) Input SGST
(₹) Input IGST
(₹) Total
(₹)

2018

Jan.01

Hari Ram, Kanpur (UP)

8,000

Add: 6% CGST 480

6% SGST 480

8,960 8,000 480 480 - 8,960

Jan.02

Mangal, Kolkata

50,000

Add: 12% IGST 6,000

56,000 50,000 - - 6,000 56,000

Jan.09 Raghunath, Delhi

10,000

Less: 10% Trade Discount 1,000

9,000

Add: 12% IGST

1,080

10,080 9,000 - - 1,080 10,080

Jan.31

67,000 480 480 7,080 75,040

Sales Return Book

Date

Particulars
Credit Note No.
L.F.

Details (₹)

Amount (₹)
Output CGST
(₹) Output SGST
(₹) Output IGST
(₹) Total
(₹)

2018

Jan.02

Ramesh, Delhi

1,000

Add: 12% IGST 120

1,120 1,000 - - 120 1,120

Jan.05

Zakir Hussain, Lucknow

500

Add: 6% CGST 30

6% SGST 30

560
500 30 30 - 560

Jan.31

1,500 30 30 120 1,680

Purchases Return Book

Date

Particulars
Debit Note No.
L.F.

Details (₹)

Amount (₹)
Input CGST
(₹) Input SGST
(₹) Input IGST
(₹) Total
(₹)

2018

Jan.04

Mangal, Kolkata

5,000

Add: 12% IGST 600

5,600 5,000 - - 600 5,600

Jan.07 Hari Ram, Kanpur (UP) 500

Add: 6% CGST 30

6% SGST 30

560
500 30 30 - 560

Jan.31

5,500 30 30 600 6,160

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Similar questions

Q. Enter the following transactions in proper Subsidiary Books of Ram, Lucknow (UP) for the month of January 2019:

2019		₹
Jan. 1	Sold goods to Ramesh of Delhi for ₹ 15,000, charged IGST @ 12%
Jan. 1	Bought goods from Hari Ram, Kanpur (UP) for ₹ 8,000, plus CGST and SGST @ 6% each
Jan. 2	Ramesh returned goods	1,000
Jan. 2	Sold goods to Dina Nath, Lucknow of ₹ 10,000, charged CGST and SGST @ 6% each
Jan. 2	Purchased goods form Mangal, Kolkata of ₹ 50,000, plus IGST @ 12%
Jan. 4	Returned goods to Mangal	5,000
Jan. 4	Sold goods to Zakir Hussain, Lucknow of ₹ 5,000 plus CGST and SGST @ 6% each
Jan. 5	Zakir Hussain returned goods	500
Jan. 7	Returned goods to Hari Ram	500
Jan. 9	Purchased goods from Raghunath, Delhi of ₹ 10,000 subject to a Trade Discount of 10%, plus IGST @ 12%
Jan. 10	Sold goods to Raja Ram subject to Trade Discount of 5%, charged CGST and SGST @ 6% each	5,000

Q. On 1st January, 2018, Ram of Kolkata commenced business with a capital of ₹ 50,000 and entered into following transactions:
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 2018. The Cash Book must be balanced.

2018		₹
Jan. 1	Opened a Bank Account and Deposited	12,500
	Purchased Goods in Cash*	20,000
	Purchased furniture for Shop*	5,000
	Sold goods to R. Raman, Kolkata*	5,000
Jan. 2	Bought goods from Man Mohan, Delhi	10,000
Jan. 3	Bought stationery for cash	1,000
Jan. 5	Received cash from R. Raman	5,300
	Discount allowed to him	300
Jan. 6	Sold goods to Bimal, Kolkata*	7,500
Jan. 8	Bimal returned part of the goods supplied on the 6th instant	1,500
Jan. 10	Paid cash into bank	1,000
Jan. 12	Paid wages in cash	1,500
Jan. 13	Bought on credit from the Union Furniture Co., Kolkata office desk*	1,500
Jan. 19	Paid wages in cash	1,500
Jan. 21	Paid Man Mohan by cheque	10,700
	Discount received	500
Jan. 21	Sold goods to Ramesh, Guwahati including IGST**	6,720
Jan. 22	Received cheque from Bimal	6,000
Jan. 23	Bought goods from Man Mohan, Delhi**	7,000
Jan. 24	Drew by cheque for private use	2,000
Jan. 27	Paid wages in cash	1,500
Jan. 31	Rent due to landlord*	1,000

Transactions marked* are intra-state transactions subject to CGST and SGST @ 6% each.
Transactions marked** are inter-state transactions subject to IGST @ 12%.

Record the following transactions into proper subsidiary books,then close the subsidiary books on January 31 and post them into Ledger:

$\begin{matrix} 2011 & (R s) Jan 1 & Purchased goods from Mahendra of the list price of Rs 40,000 less 10 % Trade Discount . Jan.5 & Sold goods to Moti for Rs 10,000 Jan.6 & Returned goods to Mahendra of list price Rs 5,000 Jan 7 & Shyam Singh sent goods for Rs 30,000. Jan.8 & Sold goods to Harish for Rs 12,000 . Jan. 19 & Sent goods to Moti for Rs 6,000 Jan.27 & Sold goods to Mahesh for Rs 8,000 \end{matrix}$

Q. Enter the following transactions in proper Subsidiary Books and post them into Ledger :−

2017
March 2	Purchased from Navrang Traders for ₹ 8,300
3	Sold goods to Rohan for ₹ 3,200
5	Bought of Ruchi Traders for ₹ 12,100
8	Rohan returns the goods for ₹ 600
10	Purchased goods from Jaipur Stores of the list price of ₹ 15,400 less 5% Trade Discount
12	Sold goods to Arun Traders for ₹ 18,000 less 15% Trade Discount
12	Bought of Amit Traders for ₹ 10,000
16	Purchased Machinery from Kirloskar Ltd. ₹ 20,000
18	Returned goods to Jaipur Stores for ₹ 800 less 5% Trade Discount.
19	Arun Traders returned goods for ₹ 3,000, less 15% Trade Discount
20	Sales to Kalpna & Co. for ₹ 14,700
22	Purchased goods from Navrang Traders ₹ 25,000
25	Returns outward to Navrang Traders for ₹ 1,200
26	Sales to Rupa Traders for ₹ 10,000 less 10% Trade Discount
29	Returns inward from Kalpana & Co. for ₹ 2,000

Q. On 1st March, 2018, Shri Kailash Chand, Lucknow commenced business with cash ₹ 50,000. The following are his transactions for the month of March, 2018. Record them in proper books, post them to the Ledger and take out a Trial Balance:


2018		₹
March 1	Bought goods for cash*	5,000
	Purchased from Hari, Lucknow*:
	5 Laptops @ ₹ 35,000 each
	5 Desktops @ ₹ 25,000 each
	Less: Trade Discount 15%
March 2	Purchased computer & printer from M/s. Computer Mart against cash for office use*	20,000
March 5	Deposited into bank	15,000
March 7	Sold goods to Shri Ramesh Chand, Kanpur*:
	2 Laptops @ ₹ 32,000 each
	2 Desktops @ ₹ 24,000 each
March 10	Received Cheque from Shri Ramesh Chand on account	75,000
March 14	Received another Cheque in full settlement from Ramesh Chand	49,440
March 15	Sold goods to Jagdish, Kolkata**:
	2 Laptops @ ₹ 35,000 each
	2 Desktops @ ₹ 25,000 each
	Less: Trade Discount 5%
March 18	Bought from Shyam Lal, Delhi**:
	10 Keyboards @ ₹ 1,000 each
	10 Mouse @ ₹ 500 each
March 20	Drew cash from bank for office	17,000
March 21	Paid to Shyam Lal in full settlement	16,500
March 23	Cash Sales 5 Keyboards @ ₹ 1,200 each and 5 Mouse @ ₹ 600 each*
March 25	Paid Salary	2,500
March 28	Paid Rent*	1,500
March 30	Paid into bank	5,000
March 31	Drew cash for private expenses	500

Transactions marked* are intra-state transactions subject to CGST and SGST @ 6% each.
Transactions marked** are inter-state transactions subject to IGST @ 12%.

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2018		₹
Jan. 1	Sold to Ramesh of Delhi goods ₹ 15,000, charged IGST @ 12%
Jan. 1	Bought goods from Hari Ram, Kanpur (UP) for ₹ 8,000, plus CGST and SGST @ 6% each
Jan. 2	Ramesh returned goods	1,000
Jan. 2	Sold to Dina Nath, Lucknow goods of ₹ 10,000, charged CGST and SGST @ 6% each
Jan. 2	Purchased form Mangal, Kolkata goods for ₹ 50,000, plus IGST @ 12%
Jan. 4	Returned goods to Mangal	5,000
Jan. 4	Sold to Zakir Hussain, Lucknow goods of ₹ 5,000 plus CGST and SGST @ 6% each
Jan. 5	Zakir Hussain returned goods	500
Jan. 7	Returned goods to Hari Ram	500
Jan. 9	Purchased from Raghunath, Delhi goods of ₹ 10,000 subject to a Trade Discount of 10%, plus IGST @ 12%
Jan. 10	Sold goods to Raja Ram subject to Trade Discount of 5%, charged CGST and SGST @ 6% each	5,000

Books of Ram Sales Book
Date	Particulars	Invoice No.	L.F.	Details (₹)	Amount (₹)	Output CGST (₹)	Output SGST (₹)	Output IGST (₹)	Total (₹)
2018
Jan.01	Ramesh,Delhi			15,000
	Add: 12% IGST			1,800
				16,800	15,000	-	-	1,800	16,800

Jan.02	Dina Nath, Lucknow			10,000
	Add: 6% CGST			600
	6% SGST			600
				11,200	10,000	600	600	-	11,200

Jan.04	Zakir Hussain, Lucknow			5,000
	Add: 6% CGST			300
	6% SGST			300
				5,600	5,000	300	300	-	5,600

Jan.10	Raja Ram			5,000
	Less: 5% Trade Discount			250
				4,750
				285
				285
				5,320	4,750	285	285	-	5,320
Jan 31					34,750	1,185	1,185	1,800	38,920

Purchases Book
Date	Particulars	Invoice No.	L.F.	Details (₹)	Amount (₹)	Input CGST (₹)	Input SGST (₹)	Input IGST (₹)	Total (₹)
2018
Jan.01	Hari Ram, Kanpur (UP)			8,000
	Add: 6% CGST			480
	6% SGST			480
				8,960	8,000	480	480	-	8,960

Jan.02	Mangal, Kolkata			50,000
	Add: 12% IGST			6,000
				56,000	50,000	-	-	6,000	56,000

Jan.09	Raghunath, Delhi			10,000
	Less: 10% Trade Discount			1,000
				9,000
	Add: 12% IGST			1,080
				10,080	9,000	-	-	1,080	10,080
Jan.31					67,000	480	480	7,080	75,040

Sales Return Book
Date	Particulars	Credit Note No.	L.F.	Details (₹)	Amount (₹)	Output CGST (₹)	Output SGST (₹)	Output IGST (₹)	Total (₹)
2018
Jan.02	Ramesh, Delhi			1,000
	Add: 12% IGST			120
				1,120	1,000	-	-	120	1,120

Jan.05	Zakir Hussain, Lucknow			500
	Add: 6% CGST			30
	6% SGST			30
				560	500	30	30	-	560
Jan.31					1,500	30	30	120	1,680

Purchases Return Book
Date	Particulars	Debit Note No.	L.F.	Details (₹)	Amount (₹)	Input CGST (₹)	Input SGST (₹)	Input IGST (₹)	Total (₹)
2018
Jan.04	Mangal, Kolkata			5,000
	Add: 12% IGST			600
				5,600	5,000	-	-	600	5,600

Jan.07	Hari Ram, Kanpur (UP)			500
	Add: 6% CGST			30
	6% SGST			30
				560	500	30	30	-	560
Jan.31					5,500	30	30	600	6,160