Question

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 1

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