Books of Manoj Store 

Journal 

Date 
Particulars 
L.F. 
Debit Amount (Rs) 
Credit Amount (Rs) 

(i) 
Purchases A/c 
Dr. 

18,000 



Input IGST A/c 
Dr. 

2,160 




To Ramesh’s A/c 



20,160 

(Goods purchased from Ramesh at 20% trade discount plus IGST @ 12%) 












(ii) 
Krishna‘s A/c 
Dr. 

10,080 




To Sales A/c 



9,000 


To Output IGST A/c 



1,080 

(Goods worth Rs 7,000 sold to Krishna for Rs 9,000 plus IGST @ 12%) 












(iii) 
Bank A/c 
Dr. 

11,200 




To Sales A/c 



10,000 


To Output IGST A/c 



1,200 

(Goods worth Rs 10,000 sold and IGST charged @ 12%) 












(iv) 
Bank A/c 
Dr. 

5,000 




To Cash A/c 



5,000 

(Cash deposited into Savings A/c) 












(v)  Machinery A/c  Dr.  4,00,000  
To Advance (on order)  40,000  
To Capital A/c (Note)  1,60,000  
To Bank A/c  2,00,000  
(Machinery purchased for exchange of personal machine and by issuing cheque)  
(vi)  Machinery A/c  Dr.  2,500  
To Cash A/c  2,500  
(Wages paid for installation of machine)  




