Books of Manish 

Journal 

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


Kumar 
Dr. 

11,800 


To Sales A/c 


10,000 


(Goods sold to Kumar plus CGST and SGST @ 9% each) 











Bills Receivable A/c 
Dr. 

10,000 


To Kumar 


11,800 


(Kumar accepted the bill and Paid GST in cash) 











Cash A/c 
Dr. 

10,000 


To Bills Receivable A/c 


10,000 


(Bill honoured on maturity) 









Books of Kumar 

Journal 

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


Purchases A/c 
Dr. 

10,000 


To Manish 


11,800 


(Goods bought from Manish plus CGST and SGST @ 9% each) 











Manish 
Dr. 

11,800 


To Bills Payable A/c 


10,000 


(Bill drawn by Manish accepted and GST paid in cash) 











Bills Payable A/c 
Dr. 

10,000 


To Cash A/c 


10,000 


(Acceptance discharged by paying in Cash) 








