# T S GREWAL Solutions for Class 11-commerce Accountancy Chapter 11 - Special Purpose Books II - Other Books

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## Chapter 11 - Special Purpose Books II - Other Books Exercise 11.42

Question PQ 1

Q 1

Solution PQ 1

 Purchases Book Date Particulars Invoice No. L.F. Details Cost Input CGST Input SGST Input IGST Total May 01 M/s Chunni Lal Mam Raj, Delhi 100 bags of ITC Wheat Atta @ Rs 530 per bag 53,000 50 bags of Rice Basmati @ Rs 500 per bag 25,000 78,000 Less: 10% T.D. 7,800 70,200 Add: CGST @ 6% 4,212 Add: SGST @ 6% 4,212 78,624 70,200 4,212 4,212 - 78,624 May 03 M/s Kanodia Oil Mills, Delhi 40 tins Oil @ Rs 1,500 per tin 60,000 20 tins Banaspati Oil @ Rs 900 per tin 18,000 78,000 Less: 5% T.D. 3,900 74,100 Add: CGST @ 6% 4,446 Add: SGST @ 6% 4,446 82,992 74,100 4,446 4,446 - 82,992 May 03 M/s Gupta Bros., Hapur 25 bags gram @ Rs 480 per bag 12,000 40 bags Oats @ Rs 25 per bag 1,000 13,000 Less: 5% T.D. 650 12,350 Add: IGST @ 12% 1,482 13,832 12,350 - - 1,482 13,832 1,56,650 8,658 8,658 1,482 1,75,448

Question PQ 2

Q 2

Solution PQ 2

 Verma Bros. Purchases Book Date Name of Supplier (Account to be credited) Invoice No. L.F. Details Rs. Rs. 2019 Jan 03 M/s. Birla Mills 100 pieces long cloth @ Rs.800 each 80,000 50 pieces shirting @ Rs.500 each 25,000 1,05,000 Add: Input CGST @6% 6,300 Add: Input SGST @6% 6,300 1,17,600 Jan 15 M/s. Arvind Mills 20 pieces coating @ Rs.2,000 each 40,000 10 pieces shirting @ Rs.500 each 5,000 45,000 Add: Input IGST @12% 5,400 50,400 Jan 30 Purchases A/c Dr. 1,68,000

Note:

a. Cash purchases made on 8th Jan will be recorded in cash book as it is cash transaction and not credit.

b. Purchase of Typewriters on 20th Jan is not recorded in Purchase book as it is not goods that the firm trade in. It is an asset for the firm and not goods (i.e., stock)

## Chapter 11 - Special Purpose Books II - Other Books Exercise 11.43

Question PQ 3

Q 3

Solution PQ 3

 Purchases Book Date Name of Supplier (Account to be credited) Invoice No. L.F. Details Rs. Cost Rs. Freight Rs. CGST Rs. SGST Rs. IGST Rs. Total Rs. 2019 Apr 01 Videocon India Ltd. Kolkata 30 Colour T.V. @ Rs.15,000 each 4,50,000 Less: 10% Trade Discount 45,000 4,05,000 Add: Input IGST @ 12% 48,600 4,05,000 2,000 48,600 4,55,600 Apr 15 Soni India Ltd. Guwahti 10 Colour T.V. @ Rs.20,000 2,00,000 Less: 10% Trade Discount 20,000 1,80,000 Add: Input CGST @ 6% 10,800 Add: Input SGST @ 6% 10,800 1,80,000 10,800 10,800 2,01,600 Apr 20 Music India Ltd., Delhi 10 Music System @ Rs.10,000 1,00,000 Less: 15% Trade Discount 15,000 85,000 Add: Input IGST @ 12% 10,200 85,000 10,200 95,200 Apr 30 Videocon India Ltd. Kolkata 5 Washing Machines @ Rs.15,000 each 75,000 Less: 20% Trade Discount 15,000 60,000 Add: Input IGST @ 12% 7,200 60,000 1,000 7,200 68,200 Apr 30 Purchases A/c Dr. 7,30,000 3,000 10,800 10,800 66,000 8,20,600

 Purchases Account Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 30 To Sundries as per Purchases Book 7,30,000

 Freight Account Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 01 To Videocon India Ltd. A/c 2,000 Apr 30 To Videocon India Ltd. A/c 1,000

 Videocon India Ltd. Kolkata Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 01 By Purchases A/c 4,05,000 Apr 01 By Input IGST A/c 48,600 Apr 01 By Freight A/c 2,000 Apr 30 By Purchases A/c 60,000 Apr 30 By Input IGST A/c 7,200 Apr 30 By Freight A/c 1,000

 Soni India Ltd. Guwahti Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 15 By Purchases A/c 1,80,000 Apr 15 By Input CGST A/c 10,800 Apr 15 By Input SGST A/c 10,800

 Music India Ltd., Delhi Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 20 By Purchases A/c 85,000 Apr 20 By Input IGST A/c 10,200

 Input CGST A/c Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 2019 Apr 30 To Sundries as per Purchases Book 10,800

 Input SGST A/c Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 2019 Apr 30 To Sundries as per Purchases Book 10,800

 Input IGST A/c Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 2019 Apr 30 To Sundries as per Purchases Book 66,000

Question PQ 4

Q 4

Solution PQ 4

 In the books of M/s. B.K. Gupta, Kolkata Purchases Book Date Name of Supplier (Account to be credited) Invoice No. L.F. Details Rs. Cost Rs. Packing and Other Charges Rs. CGST Rs. SGST Rs. IGST Rs. Total Rs. 2019 Apr 08 Subodh Brothers, Delhi 5 chests of tea @ Rs.7,000 per chest 35,000 Less: 10% Trade Discount 3,500 31,500 Add: Input IGST @ 12% 3780 31,500 500 3,780 35,780 Apr 20 Siliguri Tea Agency, Siliguri, west Bangal 15 Boxes Tea @ Rs. 600 per Box 9,000 Less: 10% Trade Discount 900 8,100 Add: Input CGST @ 6% 486 Add: Input SGST @ 6% 486 8,100 50 486 486 9,122 Apr 30 Purchase A/c Dr. 39,600 550 486 486 3,780 44,902

 Purchases Account Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 30 To Sundries as per Purchases Book 39,600

 Packing and Other Charges Account Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 08 To Subodh Brothers A/c 500 Apr 20 To Siliguri Tea Agency A/c 50

 Subodh Brothers Account Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 08 By Purchases A/c 31,500 Apr 08 By Input IGST A/c 3,780 Apr 08 By Freight and Other Charges A/c 500

 Siliguri Tea Agency Account Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 Apr 20 By Purchases A/c 8,100 Apr 20 By Input CGST A/c 486 Apr 20 By Input SGST A/c 486 Apr 20 By Freight and Other Charges A/c 50

 Input CGST A/c Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 2019 Apr 30 To Sundries as per Purchases Book 486

 Input SGST A/c Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 2019 Apr 30 To Sundries as per Purchases Book 486

 Input IGST A/c Dr. Cr. Date Particulars J.F. Rs. Date Particulars J.F. Rs. 2019 2019 Apr 30 To Sundries as per Purchases Book 3,780

Note:

a. Cash purchases made on 12th April will be recorded in cash book as it is cash transaction and not credit.

b. Purchase of show cases on 18th April is not recorded in Purchase book as it is not goods that the firm trade in. It is an asset for the firm and not goods (i.e., stock)

c. Purchases made on 25th April will not be recorded in purchases book as it is purchased for household consumption for the proprietor and not for the trading purpose of the firm.

Question PQ 5

Q 5

Solution PQ 5

 Sales Book Date Name of Customer (Account to be debited) Invoice No. L.F. Details Rs. Rs. 2019 Apr 01 M/s Gupta Furniture House, Delhi 100 Chairs @ Rs.1,500 per chair 1,50,000 40 Tables @ Rs.2,000 per table 80,000 2,30,000 Less: 5% Trade Discount (11,500) 2,18,500 Add: Output IGST @ 12% 26,220 2,44,720 Apr 10 M/s. Ajit Singh and Sons, Amritsar 150 Desks @ Rs.1,000 per desk 1,50,000 160 Chairs @ Rs.1,500 per Chair 2,40,000 3,90,000 Less: 5% Trade Discount (19,500) 3,70,500 Add: Output CGST @ 6% 22,230 Add: Output SGST @ 6% 22,230 4,14,960 Apr 15 M/s. Ideal Furniture House, Darjeeling 10 Sofa sets @ Rs.75,000 each 7,50,000 5 Almirahs @ each Rs.3,000 each 15,000 25 Office Tables @ Rs.4,000 each 1,00,000 8,65,000 Less: 10% Trade Discount (86,500) 7,78,500 Add: Output CGST @ 6% 46,710 Add: Output SGST @ 6% 46,710 8,71,920 Apr 30 Sales A/c