Books of A 

Journal 

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

2018 





Jan.01 
B 
Dr. 

5,900 


To Sales A/c 


5,000 


(Goods sold to B plus IGST @ 18%) 










Jan.01 
Bills Receivable A/c 
Dr. 

5,000 


To B 


5,000 


(B accepted the bill and paid IGST by cheque) 










Apr.04 
Cash A/c 
Dr. 

5,000 


To Bills Receivable A/c 


5,000 


(Amount of bill received on its maturity) 









Books of B 

Journal 

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

2018 





Jan.01 
Purchases A/c 
Dr. 

5,000 


To A 


5,900 


(Goods bought from A plus IGST @ 18%) 










Jan.01 
A 
Dr. 

5,900 


To Bills Payable A/c 


5,000 


(Bill drawn by A accepted and IGST paid by cheque) 










Apr.04 
Bills Payable A/c 
Dr. 

5,000 


To Cash A/c 


5,000 


(Payment of bill was made on its due date ) 








