1
Question
On 1st January, 2019, 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, 2019. The Cash Book must be balanced.
2019
₹
Jan. 1
Opened a Bank Account and Deposited
12,500
Purchased Goods against Cash Payment*
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 and paid by 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
1,500
Jan. 13
Bought on credit from the Union Furniture Co., Kolkata office desk*
1,500
Jan. 19
Paid wages
1,500
Jan. 21
Paid to 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 personal use
2,000
Jan. 27
Paid wages
1,500
Jan. 31
Rent due to landlord*
1,000
Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each.
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 2019. The Cash Book must be balanced.
| 2019 | ₹ | |
| Jan. 1 | Opened a Bank Account and Deposited | 12,500 |
| Purchased Goods against Cash Payment* | 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 and paid by 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 | 1,500 |
| Jan. 13 | Bought on credit from the Union Furniture Co., Kolkata office desk* | 1,500 |
| Jan. 19 | Paid wages | 1,500 |
| Jan. 21 | Paid to 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 personal use | 2,000 |
| Jan. 27 | Paid wages | 1,500 |
| Jan. 31 | Rent due to landlord* | 1,000 |
Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each.
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.
Open in App
Solution
Cash Book
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2017
2019
July 01
To Capital A/c
30,000
70,000
July 04
By S.Raj
6,800
July 11
To R. Mukherjee
8,600
July 05
By Computer A/c
5,000
July 20
To Sales A/c
3,300
July 06
By Purchases A/c
5,000
July 20
To Output CGST A/c
198
July 06
By Input CGST
300
July 20
To Output SGST A/c
198
July 06
By Input SGST
300
July 25
To Cash A/c
C
3,500
July 10
By Drawings
2,500
July 31
To T. Rana
12,850
July 17
By D. Seth
9,000
July 25
By Bank A/c
C
3,500
July 31
By Wages A/c
480
July 31
By Balance c/d
56,666
52,100
68,146
73,500
68,146
73,500
Purchases Book
Date
Particulars
Invoice No.
L.F.
Details
(₹)
Cost
(₹)
Input CGST
(₹)
Input SGST
(₹)
Input IGST
(₹)
Total
(₹)
2019
July 01
S. Raj, Delhi
10,000
Less: Trade Discount@10%
1,000
9,000
Add: 6% CGST
540
6% SGST
540
10,080
9,000
540
540
–
10,080
July 05
D. Seth, Patna
20,000
Add: 12% IGST
2,400
22,400
20,000
–
–
2,400
22,400
July 09
M. Dey, Kolkata
15,000
Less: Trade Discount @ 5%
750
14,250
Add: 12% IGST
1,710
15,960
14,250
–
–
1,710
15,960
July 14
D. Seth, Patna
12,000
Add: 12% IGST
1,440
13,440
12,000
–
–
1,440
13,440
July 20
M. Dey, Kolkata
6,000
Add: 12% IGST
720
6,720
6,000
–
–
720
6,720
July 31
61,250
540
540
6,270
68,600
Sales Book
Date
Particulars
Invoice No.
L.F.
Details
(₹)
Value
(₹)
Output CGST
(₹)
Output SGST
(₹)
Output
IGST
(₹)
Total
(₹)
2019
July 02
R.Mukherjee, Kolkata
5,000
Add: 12% IGST
600
5,600
5,000
–
–
600
5,600
July 08
D.Das, Kolkata
10,000
Less: 5% T.D.
500
9,500
Add: 12% IGST
1,140
10,640
9,500
–
–
1,140
10,640
July 09
R.Mukherjee, Kolkata
12,000
Add: 12% IGST
1,440
13,440
12,000
–
–
1,440
13,440
July 14
T. Rana, Delhi
20,000
Add: 6% CGST
1,200
6% SGST
1,200
22,400
20,000
1,200
1,200
–
22,400
July 17
D.Das, Kolkata
10,000
Add: 12% IGST
1,200
11,200
10,000
–
–
1,200
11,200
July 28
T. Rana, Delhi
15,000
Add: 6% CGST
900
6% SGST
900
16,800
15,000
900
900
–
16,800
July 31
71,500
2,100
2,100
4,380
80,080
Purchases Return Book
Date
Particulars
Invoice No.
L.F.
Details
(₹)
Cost
(₹)
Input CGST
(₹)
Input SGST
(₹)
Input IGST
(₹)
Total
(₹)
2019
July 04
S. Raj, Delhi
3,000
Less: Trade Discount@10%
300
2,700
Add: 6% CGST
162
6% SGST
162
3,024
2,700
162
162
–
3,024
July 25
M. Dey, Kolkata
4,000
Less: Trade Discount @ 5%
200
3,800
Add: 12% IGST
456
4,256
3,800
–
–
456
4,256
July 31
6,500
162
162
456
7,280
Sales Return Book
Date
Particulars
Invoice No.
L.F.
Details
(₹)
Value
(₹)
Output CGST
(₹)
Output SGST
(₹)
Output
IGST
(₹)
Total
(₹)
2019
July 06
R.Mukherjee, Kolkata
2,000
Add: 12% IGST
240
2,240
2,000
–
–
240
2,240
July 09
D. Das, Kolkata
3,000
Less: 5% T.D.
150
2,850
Add: 12% IGST
342
3,192
2,850
–
–
342
3,192
July 31
4,850
–
–
582
5,432
Capital Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2019
2019
July 31
To Balance b/d
1,00,000
July 01
By Cash A/c
30,000
July 01
By Bank A/c
70,000
50,000
1,00,000
Purchases Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 06
To BankA/c
5,000
July 06
By Drawings A/c
2,500
July 31
To Sundries from Purchases Book
61,250
July 31
By Balance c/d
63,750
66,250
66,250
S. Raj
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 04
To Purchases Return
2,700
July 01
By Purchases
9,000
July 04
To Input CGST A/c
162
July 01
By Input CGST
540
July 04
To Input SGST A/c
162
July 01
By Input SGST
540
July 04
To Bank A/c
6,800
July 04
To Discount Received A/c
256
10,080
10,080
Input CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 01
To S. Raj
540
July 04
By S. Raj
162
July 01
To Bank A/c
300
July 28
By Drawings A/c
150
July 31
By Balance c/d
528
840
840
Input SGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 01
To S. Raj
540
July 04
By S. Raj
162
July 01
To Bank A/c
300
July 28
By Drawings A/c
150
July 31
By Balance c/d
528
840
840
Output CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 31
To Balance c/d
2,298
July 14
By Sales A/c
198
July 14
By T. Rana
1,200
July 28
By T. Rana
900
2,298
2,298
Output SGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 31
To Balance c/d
2,298
July 14
By Sales A/c
198
July 14
By T. Rana
1,200
July 28
By T. Rana
900
2,298
2,298
R. Mukherjee
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 02
To Sales A/c
5,000
July 06
By Sales Return A/c
2,000
July 02
To Output IGST A/c
600
July 14
By Output IGST A/c
240
July 09
To Sales A/c
12,000
July 11
By Cash A/c
8,600
July 09
To Output IGST A/c
1,440
July 11
By Discount Allowed A/c
400
July 31
By Balance c/d
7,800
19,040
19,040
T. Rana
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 14
To Sales A/c
20,000
July 20
By Cash A/c
13,000
July 14
To Output CGST A/c
1,200
July 20
By Discount Allowed A/c
500
July 14
To Output SGST A/c
1,200
July 31
By Cash A/c
12,850
July 28
To Sales A/c
15,000
July 31
By Bad Debts A/c
12,850
July 28
To Output CGST A/c
900
July 28
To Output SGST A/c
900
39,200
39,200
Bad Debts Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 31
To T. Rana
12,850
July 31
By Balance c/d
12,850
12,850
12,850
Sales Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 31
To Balance c/d
74,800
July 14
By Cash A/c
3,300
July 31
By Sundries from Sales Book
71,500
74,800
74,800
Discount Received Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 04
By S. Raj
256
July 31
To Balance c/d
756
July 17
By D. Seth
500
756
756
Output IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 06
To R. Mukherjee
240
July 02
By R. Mukherjee
600
July 09
To D. Das
342
July 08
By D. Das
1,140
July 31
To Balance c/d
3,798
July 09
By R. Mukherjee
1,440
July 17
By D. Das
1,200
4,380
4,380
Discount Allowed Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 11
To R. Mukherjee
400
July 20
To T. Rana
500
July 31
By Balance c/d
900
900
900
Input IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 05
To D. Seth
2,400
July 25
By M. Dey
456
July 09
To M. Dey
1,710
July 31
By Balance c/d
5,814
July 14
To D. Seth
1,440
July 20
To M. Dey
720
6,270
6,270
D. Seth
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 17
To Bank A/c
9,000
July 05
By Purchases A/c
20,000
July 17
To Discount Received A/c
500
July 05
By Input IGST A/c
2,400
July 31
To Balance c/d
26,340
July 14
By Purchases A/c
12,000
July 18
By Input IGST A/c
1,440
35,840
35,840
Purchases Return Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 31
To Balance c/d
6,500
July 31
By Sundries from Purchases Return Book
6,500
6,500
6,500
Drawings Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 10
To Cash A/c
2,500
July 31
By Balance c/d
5,300
July 28
To Purchases A/c
2,500
July 28
To Input CGST A/c
150
July 28
To Input SGST A/c
150
5,300
5,300
D. Das
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 08
To Sales A/c
9,500
July 09
By Sales Return A/c
2,850
July 08
To Output IGST A/c
1,140
July 09
By Output IGST A/c
342
July 17
To Sales A/c
10,000
July 31
By Balance c/d
18,648
July 17
To Output IGST A/c
1,200
21,840
21,840
M. Dey
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 25
To Purchase Return A/c
3,800
July 09
By Purchases A/c
14,250
July 25
To Input IGST A/c
456
July 09
By Input IGST A/c
1,710
July 31
To Balance c/d
18,424
July 20
By Purchases A/c
6,000
July 20
By Input IGST A/c
720
22,680
22,680
Computer Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 05
To Cash A/c
5,000
July 31
By Balance c/d
5,000
5,000
5,000
Sales Return Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 3
To Sundries from Sales Book
4,850
July 31
By Balance c/d
4,850
4,850
4,850
Wages Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(₹)
Date
Particulars
J.F.
Amount
(₹)
2019
2019
July 31
To Cash A/c
480
July 31
By Balance c/d
480
480
480
Trial Balance
as on 31st July, 2019
S. No.
Particular
J.F.
Debit
Amount
(₹)
Credit
Amount
(₹)
1
Capital
1,00,000
2
Purchases
63,750
3
Purchases Return
6,500
4
R. Mukherjee
7,800
5
Input CGST
528
6
Input SGST
528
7
Input IGST
5,814
8
Output CGST
2,298
9
Output SGST
2,298
10
Output IGST
3,798
11
D. Seth
26,340
12
S. Das
18,648
13
M. Dey
18,424
14
Sales
74,800
15
Sales Return
4,850
16
Discount Allowed
900
17
Bad Debts
12,850
18
Discount Received
756
19
Cash
56,666
20
Bank
52,100
21
Computer
5,000
22
Wages
480
23
Drawings
5,300
2,35,214
2,35,214
|
Cash Book
|
|
||||||||
|
Date
|
Particulars
|
L.F.
|
Cash
(₹)
|
Bank
(₹)
|
Date
|
Particulars
|
L.F.
|
Cash
(₹)
|
Bank
(₹)
|
|
2017
|
|
2019
|
|
||||||
|
July 01
|
To Capital A/c |
30,000
|
70,000
|
July 04
|
By S.Raj |
6,800
|
|||
|
July 11
|
To R. Mukherjee |
8,600
|
|
July 05
|
By Computer A/c |
5,000
|
|
||
|
July 20
|
To Sales A/c |
3,300
|
|
July 06
|
By Purchases A/c |
5,000
|
|||
|
July 20
|
To Output CGST A/c |
198
|
|
July 06
|
By Input CGST |
300
|
|||
|
July 20
|
To Output SGST A/c |
198
|
|
July 06
|
By Input SGST |
300
|
|||
|
July 25
|
To Cash A/c |
C
|
3,500
|
July 10
|
By Drawings |
2,500
|
|
||
|
July 31
|
To T. Rana |
12,850
|
|
July 17
|
By D. Seth |
9,000
|
|||
|
|
July 25
|
By Bank A/c |
C
|
3,500
|
|
||||
|
|
July 31
|
By Wages A/c |
480
|
|
|||||
|
|
July 31
|
By Balance c/d |
56,666
|
52,100
|
|||||
|
68,146
|
73,500
|
68,146
|
73,500
|
||||||
|
|
|
||||||||
|
Purchases Book
|
|||||||||
|
Date
|
Particulars
|
Invoice No.
|
L.F.
|
Details
(₹)
|
Cost
(₹)
|
Input CGST
(₹)
|
Input SGST
(₹)
|
Input IGST
(₹)
|
Total
(₹)
|
|
2019
|
|
|
|
|
|
|
|
||
|
July 01
|
S. Raj, Delhi |
|
10,000
|
|
|
|
|
|
|
|
|
Less: Trade Discount@10% |
|
1,000
|
|
|
|
|
|
|
|
|
|
9,000
|
|
|
|
|
|
||
|
|
Add: 6% CGST |
|
540
|
|
|
|
|
|
|
|
|
6% SGST |
|
540
|
|
|
|
|
|
|
|
|
|
10,080
|
9,000
|
540
|
540
|
–
|
10,080
|
||
|
|
|
|
|
|
|
|
|
||
|
July 05
|
D. Seth, Patna |
|
20,000
|
|
|
|
|
|
|
|
|
Add: 12% IGST |
|
2,400
|
|
|
|
|
|
|
|
|
|
22,400
|
20,000
|
–
|
–
|
2,400
|
22,400
|
||
|
|
|
|
|
|
|
|
|
||
|
July 09
|
M. Dey, Kolkata |
|
15,000
|
|
|
|
|
|
|
|
|
Less: Trade Discount @ 5% |
|
750
|
|
|
|
|
|
|
|
|
|
14,250
|
|
|
|
|
|
||
|
|
Add: 12% IGST |
|
1,710
|
|
|
|
|
|
|
|
|
|
15,960
|
14,250
|
–
|
–
|
1,710
|
15,960
|
||
|
|
|
|
|
|
|
|
|
||
|
July 14
|
D. Seth, Patna |
|
12,000
|
|
|
|
|
|
|
|
|
Add: 12% IGST |
|
1,440
|
|
|
|
|
|
|
|
|
|
13,440
|
12,000
|
–
|
–
|
1,440
|
13,440
|
||
|
|
|
|
|
|
|
|
|
||
|
July 20
|
M. Dey, Kolkata |
|
6,000
|
|
|
|
|
|
|
|
|
Add: 12% IGST |
|
720
|
|
|
|
|
|
|
|
|
|
6,720
|
6,000
|
–
|
–
|
720
|
6,720
|
||
| July 31 |
|
|
61,250
|
540
|
540
|
6,270
|
68,600
|
||
|
|
|
|
|
|
|
|
|||
|
Sales Book
|
|||||||||
|
Date
|
Particulars
|
Invoice No.
|
L.F.
|
Details
(₹)
|
Value
(₹)
|
Output CGST
(₹)
|
Output SGST
(₹)
|
Output
IGST
(₹)
|
Total
(₹)
|
|
2019
|
|
|
|
|
|
|
|
||
|
July 02
|
R.Mukherjee, Kolkata |
|
5,000
|
|
|
|
|
|
|
|
|
Add: 12% IGST |
|
600
|
|
|
|
|
|
|
|
|
|
5,600
|
5,000
|
–
|
–
|
600
|
5,600
|
||
|
|
|
|
|
|
|
|
|
||
|
July 08
|
D.Das, Kolkata |
|
10,000
|
|
|
|
|
|
|
|
|
Less: 5% T.D. |
|
500
|
|
|
|
|
|
|
|
|
|
9,500
|
|
|
|
|
|
||
|
|
Add: 12% IGST |
|
1,140
|
|
|
|
|
|
|
|
|
|
10,640
|
9,500
|
–
|
–
|
1,140
|
10,640
|
||
|
|
|
|
|
|
|
|
|
||
|
July 09
|
R.Mukherjee, Kolkata |
|
12,000
|
|
|
|
|
|
|
|
|
Add: 12% IGST |
|
1,440
|
|
|
|
|
|
|
|
|
|
13,440
|
12,000
|
–
|
–
|
1,440
|
13,440
|
||
|
|
|
|
|
|
|
|
|
||
|
July 14
|
T. Rana, Delhi |
|
20,000
|
|
|
|
|
|
|
|
|
Add: 6% CGST |
|
1,200
|
|
|
|
|
|
|
|
|
6% SGST |
|
1,200
|
|
|
|
|
|
|
|
|
|
22,400
|
20,000
|
1,200
|
1,200
|
–
|
22,400
|
||
|
|
|
|
|
|
|
|
|
||
|
July 17
|
D.Das, Kolkata |
|
10,000
|
|
|
|
|
|
|
|
|
Add: 12% IGST |
|
1,200
|
|
|
|
|
|
|
|
|
|
11,200
|
10,000
|
–
|
–
|
1,200
|
11,200
|
||
|
|
|
|
|
|
|
|
|
||
|
July 28
|
T. Rana, Delhi |
|
15,000
|
|
|
|
|
|
|
|
|
Add: 6% CGST |
|
900
|
|
|
|
|
|
|
|
|
6% SGST |
|
900
|
|
|
|
|
|
|
|
|
|
16,800
|
15,000
|
900
|
900
|
–
|
16,800
|
||
| July 31 |
|
|
71,500
|
2,100
|
2,100
|
4,380
|
80,080
|
||
|
|
|
|
|
|
|
|
|||
|
Purchases Return Book
|
|||||||||
|
Date
|
Particulars
|
Invoice No.
|
L.F.
|
Details
(₹)
|
Cost
(₹)
|
Input CGST
(₹)
|
Input SGST
(₹)
|
Input IGST
(₹)
|
Total
(₹)
|
|
2019
|
|
|
|
|
|
|
|
||
|
July 04
|
S. Raj, Delhi |
|
3,000
|
|
|
|
|
|
|
|
|
Less: Trade Discount@10% |
|
300
|
|
|
|
|
|
|
|
|
|
2,700
|
|
|
|
|
|
||
|
|
Add: 6% CGST |
|
162
|
|
|
|
|
|
|
|
|
6% SGST |
|
162
|
|
|
|
|
|
|
|
|
|
3,024
|
2,700
|
162
|
162
|
–
|
3,024
|
||
|
|
|
|
|
|
|
|
|
||
|
July 25
|
M. Dey, Kolkata |
|
4,000
|
|
|
|
|
|
|
|
|
Less: Trade Discount @ 5% |
|
200
|
|
|
|
|
|
|
|
|
|
3,800
|
|
|
|
|
|
||
|
|
Add: 12% IGST |
|
456
|
|
|
|
|
|
|
|
|
|
4,256
|
3,800
|
–
|
–
|
456
|
4,256
|
||
| July 31 |
|
|
6,500
|
162
|
162
|
456
|
7,280
|
||
|
|
|
|
|
|
|
|
|||
|
Sales Return Book
|
|||||||||||||||
|
Date
|
Particulars
|
Invoice No.
|
L.F.
|
Details
(₹)
|
Value
(₹)
|
Output CGST
(₹)
|
Output SGST
(₹)
|
Output
IGST
(₹)
|
Total
(₹)
|
||||||
|
2019
|
|
|
|
|
|
|
|||||||||
|
July 06
|
R.Mukherjee, Kolkata |
|
2,000
|
|
|
|
|
||||||||
|
|
Add: 12% IGST |
|
240
|
|
|
|
|
|
|||||||
|
|
|
2,240
|
2,000
|
–
|
–
|
240
|
2,240
|
||||||||
|
|
|
|
|
|
|
|
|
||||||||
|
July 09
|
D. Das, Kolkata |
|
3,000
|
|
|
|
|
|
|||||||
|
|
Less: 5% T.D. |
|
150
|
|
|
|
|
|
|||||||
|
|
|
2,850
|
|
|
|
|
|
||||||||
|
|
Add: 12% IGST |
|
342
|
|
|
|
|
|
|||||||
|
|
|
3,192
|
2,850
|
–
|
–
|
342
|
3,192
|
||||||||
| July 31 |
|
|
4,850
|
–
|
–
|
582
|
5,432
|
||||||||
|
|
|
|
|
|
|
|
|||||||||
|
Capital Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(Rs)
|
Date
|
Particulars
|
J.F.
|
Amount
(Rs)
|
|
2019
|
2019
|
||||||
|
July 31
|
To Balance b/d |
1,00,000
|
July 01
|
By Cash A/c |
30,000
|
||
|
July 01
|
By Bank A/c |
70,000
|
|||||
|
50,000
|
1,00,000
|
||||||
|
Purchases Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
|
July 06
|
To BankA/c |
5,000
|
July 06
|
By Drawings A/c |
2,500
|
||
|
July 31
|
To Sundries from Purchases Book |
61,250
|
July 31
|
By Balance c/d |
63,750
|
||
|
66,250
|
66,250
|
||||||
|
S. Raj
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
| July 04 | To Purchases Return |
2,700
|
July 01
|
By Purchases |
9,000
|
||
| July 04 | To Input CGST A/c |
162
|
July 01
|
By Input CGST |
540
|
||
| July 04 | To Input SGST A/c |
162
|
July 01
|
By Input SGST |
540
|
||
| July 04 | To Bank A/c |
6,800
|
|||||
| July 04 | To Discount Received A/c |
256
|
|||||
|
10,080
|
10,080
|
||||||
|
Input CGST Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
|
July 01
|
To S. Raj |
540
|
July 04
|
By S. Raj |
162
|
||
|
July 01
|
To Bank A/c |
300
|
July 28
|
By Drawings A/c |
150
|
||
|
July 31
|
By Balance c/d |
528
|
|||||
|
840
|
840
|
||||||
|
Input SGST Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
|
July 01
|
To S. Raj |
540
|
July 04
|
By S. Raj |
162
|
||
|
July 01
|
To Bank A/c |
300
|
July 28
|
By Drawings A/c |
150
|
||
|
July 31
|
By Balance c/d |
528
|
|||||
|
840
|
840
|
||||||
|
Output CGST Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
|
July 31
|
To Balance c/d |
2,298
|
July 14
|
By Sales A/c |
198
|
||
|
July 14
|
By T. Rana |
1,200
|
|||||
|
July 28
|
By T. Rana |
900
|
|||||
|
2,298
|
2,298
|
||||||
|
Output SGST Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
|
July 31
|
To Balance c/d |
2,298
|
July 14
|
By Sales A/c |
198
|
||
|
July 14
|
By T. Rana |
1,200
|
|||||
|
July 28
|
By T. Rana |
900
|
|||||
|
2,298
|
2,298
|
||||||
|
R. Mukherjee
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
| July 02 | To Sales A/c |
5,000
|
July 06
|
By Sales Return A/c |
2,000
|
||||
| July 02 | To Output IGST A/c |
600
|
July 14
|
By Output IGST A/c |
240
|
||||
| July 09 | To Sales A/c |
12,000
|
July 11
|
By Cash A/c |
8,600
|
||||
| July 09 | To Output IGST A/c |
1,440
|
July 11
|
By Discount Allowed A/c |
400
|
||||
|
July 31
|
By Balance c/d |
7,800
|
|||||||
|
19,040
|
19,040
|
||||||||
|
T. Rana
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
| July 14 | To Sales A/c |
20,000
|
July 20
|
By Cash A/c |
13,000
|
||||
| July 14 | To Output CGST A/c |
1,200
|
July 20
|
By Discount Allowed A/c |
500
|
||||
| July 14 | To Output SGST A/c |
1,200
|
July 31
|
By Cash A/c |
12,850
|
||||
| July 28 | To Sales A/c |
15,000
|
July 31
|
By Bad Debts A/c |
12,850
|
||||
| July 28 | To Output CGST A/c |
900
|
|||||||
| July 28 | To Output SGST A/c |
900
|
|||||||
|
39,200
|
39,200
|
||||||||
|
Bad Debts Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
|
July 31
|
To T. Rana |
12,850
|
July 31
|
By Balance c/d |
12,850
|
||
|
12,850
|
12,850
|
||||||
|
Sales Account
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 31
|
To Balance c/d |
74,800
|
July 14
|
By Cash A/c |
3,300
|
||||
|
July 31
|
By Sundries from Sales Book |
71,500
|
|||||||
|
74,800
|
74,800
|
||||||||
|
Discount Received Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
|
July 04
|
By S. Raj |
256
|
|||||
| July 31 | To Balance c/d |
756
|
July 17
|
By D. Seth |
500
|
||
|
756
|
756
|
||||||
|
Output IGST Account
|
|||||||
| Dr. |
Cr.
|
||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
|
2019
|
2019
|
||||||
|
July 06
|
To R. Mukherjee |
240
|
July 02
|
By R. Mukherjee |
600
|
||
|
July 09
|
To D. Das |
342
|
July 08
|
By D. Das |
1,140
|
||
|
July 31
|
To Balance c/d |
3,798
|
July 09
|
By R. Mukherjee |
1,440
|
||
|
July 17
|
By D. Das |
1,200
|
|||||
|
4,380
|
4,380
|
||||||
|
Discount Allowed Account
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 11
|
To R. Mukherjee |
400
|
|||||||
|
July 20
|
To T. Rana |
500
|
July 31
|
By Balance c/d |
900
|
||||
|
900
|
900
|
||||||||
|
Input IGST Account
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 05
|
To D. Seth |
2,400
|
July 25
|
By M. Dey |
456
|
||||
|
July 09
|
To M. Dey |
1,710
|
July 31
|
By Balance c/d |
5,814
|
||||
|
July 14
|
To D. Seth |
1,440
|
|||||||
|
July 20
|
To M. Dey |
720
|
|||||||
|
6,270
|
6,270
|
||||||||
|
D. Seth
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 17
|
To Bank A/c |
9,000
|
July 05
|
By Purchases A/c |
20,000
|
||||
|
July 17
|
To Discount Received A/c |
500
|
July 05
|
By Input IGST A/c |
2,400
|
||||
|
July 31
|
To Balance c/d |
26,340
|
July 14
|
By Purchases A/c |
12,000
|
||||
|
July 18
|
By Input IGST A/c |
1,440
|
|||||||
|
35,840
|
35,840
|
||||||||
|
Purchases Return Account
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 31
|
To Balance c/d |
6,500
|
July 31
|
By Sundries from Purchases Return Book |
6,500
|
||||
|
6,500
|
6,500
|
||||||||
|
Drawings Account
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 10
|
To Cash A/c |
2,500
|
July 31
|
By Balance c/d |
5,300
|
||||
|
July 28
|
To Purchases A/c |
2,500
|
|||||||
|
July 28
|
To Input CGST A/c |
150
|
|||||||
|
July 28
|
To Input SGST A/c |
150
|
|||||||
|
5,300
|
5,300
|
||||||||
|
D. Das
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 08
|
To Sales A/c |
9,500
|
July 09
|
By Sales Return A/c |
2,850
|
||||
|
July 08
|
To Output IGST A/c |
1,140
|
July 09
|
By Output IGST A/c |
342
|
||||
|
July 17
|
To Sales A/c |
10,000
|
July 31
|
By Balance c/d |
18,648
|
||||
|
July 17
|
To Output IGST A/c |
1,200
|
|||||||
|
21,840
|
21,840
|
||||||||
|
M. Dey
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 25
|
To Purchase Return A/c |
3,800
|
July 09
|
By Purchases A/c |
14,250
|
||||
|
July 25
|
To Input IGST A/c |
456
|
July 09
|
By Input IGST A/c |
1,710
|
||||
|
July 31
|
To Balance c/d |
18,424
|
July 20
|
By Purchases A/c |
6,000
|
||||
|
July 20
|
By Input IGST A/c |
720
|
|||||||
|
22,680
|
22,680
|
||||||||
|
Computer Account
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 05
|
To Cash A/c |
5,000
|
July 31
|
By Balance c/d |
5,000
|
||||
|
5,000
|
5,000
|
||||||||
|
Sales Return Account
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 3
|
To Sundries from Sales Book |
4,850
|
July 31
|
By Balance c/d |
4,850
|
||||
|
4,850
|
4,850
|
||||||||
|
Wages Account
|
|||||||||
|
Dr.
|
Cr.
|
||||||||
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
Date
|
Particulars
|
J.F.
|
Amount
(₹)
|
||
|
2019
|
2019
|
||||||||
|
July 31
|
To Cash A/c |
480
|
July 31
|
By Balance c/d |
480
|
||||
|
480
|
480
|
||||||||
|
Trial Balance
as on 31st July, 2019
|
||||
|
S. No.
|
Particular
|
J.F.
|
Debit
Amount
(₹)
|
Credit
Amount
(₹)
|
|
1
|
Capital |
1,00,000
|
||
|
2
|
Purchases |
63,750
|
||
|
3
|
Purchases Return |
6,500
|
||
|
4
|
R. Mukherjee |
7,800
|
||
|
5
|
Input CGST |
528
|
||
|
6
|
Input SGST |
528
|
||
|
7
|
Input IGST |
5,814
|
||
|
8
|
Output CGST |
2,298
|
||
|
9
|
Output SGST |
2,298
|
||
|
10
|
Output IGST |
3,798
|
||
|
11
|
D. Seth |
26,340
|
||
|
12
|
S. Das |
18,648
|
||
|
13
|
M. Dey |
18,424
|
||
|
14
|
Sales |
74,800
|
||
|
15
|
Sales Return |
4,850
|
||
|
16
|
Discount Allowed |
900
|
||
|
17
|
Bad Debts |
12,850
|
||
|
18
|
Discount Received |
756
|
||
|
19
|
Cash |
56,666
|
||
|
20
|
Bank |
52,100
|
||
|
21
|
Computer |
5,000
|
||
|
22
|
Wages |
480
|
||
|
23
|
Drawings |
5,300
|
||
|
2,35,214
|
2,35,214
|
|||
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