Special Purpose Books 2 Cash Book - 1 | Accountancy Class 11 - Commerce PDF Download

 Page 1


 
 
 
 
Q.1 Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:   
      
2019   
May 
1 
Bought from M/s. Chunni Lal Mam Raj, Delhi: 
  100 bags of ITC Wheat Atta @ ? 530 per bag 
  50 bags of Rice Basmati @ ? 500 per bag 
  Less: Trade Discount @ 10% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
3 
Bought from M/s. Kanodia Oil Mills, Delhi: 
  40 tins Oil @ ? 1,500 per tin 
  20 tins Banaspati Oil @ ? 900 per tin 
  Less: Trade Discount @ 5% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
4 
Purchased from M/s. Gupta Bros., Hapur: 
  25 bags gram @ ? 480 per bag 
  40 bags oats @ ? 25 per bag 
  Less: Trade Discount @ 5% 
  IGST @ 12% was payable on the purchases 
 
 
The solution can be presented as follows 
Page 2


 
 
 
 
Q.1 Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:   
      
2019   
May 
1 
Bought from M/s. Chunni Lal Mam Raj, Delhi: 
  100 bags of ITC Wheat Atta @ ? 530 per bag 
  50 bags of Rice Basmati @ ? 500 per bag 
  Less: Trade Discount @ 10% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
3 
Bought from M/s. Kanodia Oil Mills, Delhi: 
  40 tins Oil @ ? 1,500 per tin 
  20 tins Banaspati Oil @ ? 900 per tin 
  Less: Trade Discount @ 5% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
4 
Purchased from M/s. Gupta Bros., Hapur: 
  25 bags gram @ ? 480 per bag 
  40 bags oats @ ? 25 per bag 
  Less: Trade Discount @ 5% 
  IGST @ 12% was payable on the purchases 
 
 
The solution can be presented as follows 
 
 
 
Page 3


 
 
 
 
Q.1 Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:   
      
2019   
May 
1 
Bought from M/s. Chunni Lal Mam Raj, Delhi: 
  100 bags of ITC Wheat Atta @ ? 530 per bag 
  50 bags of Rice Basmati @ ? 500 per bag 
  Less: Trade Discount @ 10% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
3 
Bought from M/s. Kanodia Oil Mills, Delhi: 
  40 tins Oil @ ? 1,500 per tin 
  20 tins Banaspati Oil @ ? 900 per tin 
  Less: Trade Discount @ 5% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
4 
Purchased from M/s. Gupta Bros., Hapur: 
  25 bags gram @ ? 480 per bag 
  40 bags oats @ ? 25 per bag 
  Less: Trade Discount @ 5% 
  IGST @ 12% was payable on the purchases 
 
 
The solution can be presented as follows 
 
 
 
 
 
Q.2 Verma Bros. Kolkata carry on business as wholesale cloth dealer. From the following, write up their Purchases 
Book for January, 2019: 
  
Jan. 3 Purchased from M/s. Birla Mills, Kolkata: 
  100 pieces long cloth @ ? 800 each 
  50 pieces shirting @ ? 500 each 
  CGST and SGST payable @ 6% each 
Jan. 8 Purchased for cash from M/s. Ambika Mills, Ahmedabad: 
  50 pieces muslin @ ? 1,000 each 
  IGST payable @ 12% 
Jan. 15 Purchased from M/s. Arvind Mills, Ahmedabad: 
  20 pieces coating @ ? 2,000 each 
  10 pieces shirting @ ? 500 each 
  IGST payable @ 12% 
Jan. 20 Purchased from M/s. Bharat Typewriters Ltd. Kolkata: 
  5 typewriters @ ? 1,400 each 
  CGST and SGST payable @ 6% each 
 
Show the posting from Purchases Book to Ledger accounts also. 
 
 
 
The solution can be presented as follows 
Page 4


 
 
 
 
Q.1 Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:   
      
2019   
May 
1 
Bought from M/s. Chunni Lal Mam Raj, Delhi: 
  100 bags of ITC Wheat Atta @ ? 530 per bag 
  50 bags of Rice Basmati @ ? 500 per bag 
  Less: Trade Discount @ 10% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
3 
Bought from M/s. Kanodia Oil Mills, Delhi: 
  40 tins Oil @ ? 1,500 per tin 
  20 tins Banaspati Oil @ ? 900 per tin 
  Less: Trade Discount @ 5% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
4 
Purchased from M/s. Gupta Bros., Hapur: 
  25 bags gram @ ? 480 per bag 
  40 bags oats @ ? 25 per bag 
  Less: Trade Discount @ 5% 
  IGST @ 12% was payable on the purchases 
 
 
The solution can be presented as follows 
 
 
 
 
 
Q.2 Verma Bros. Kolkata carry on business as wholesale cloth dealer. From the following, write up their Purchases 
Book for January, 2019: 
  
Jan. 3 Purchased from M/s. Birla Mills, Kolkata: 
  100 pieces long cloth @ ? 800 each 
  50 pieces shirting @ ? 500 each 
  CGST and SGST payable @ 6% each 
Jan. 8 Purchased for cash from M/s. Ambika Mills, Ahmedabad: 
  50 pieces muslin @ ? 1,000 each 
  IGST payable @ 12% 
Jan. 15 Purchased from M/s. Arvind Mills, Ahmedabad: 
  20 pieces coating @ ? 2,000 each 
  10 pieces shirting @ ? 500 each 
  IGST payable @ 12% 
Jan. 20 Purchased from M/s. Bharat Typewriters Ltd. Kolkata: 
  5 typewriters @ ? 1,400 each 
  CGST and SGST payable @ 6% each 
 
Show the posting from Purchases Book to Ledger accounts also. 
 
 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 5


 
 
 
 
Q.1 Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:   
      
2019   
May 
1 
Bought from M/s. Chunni Lal Mam Raj, Delhi: 
  100 bags of ITC Wheat Atta @ ? 530 per bag 
  50 bags of Rice Basmati @ ? 500 per bag 
  Less: Trade Discount @ 10% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
3 
Bought from M/s. Kanodia Oil Mills, Delhi: 
  40 tins Oil @ ? 1,500 per tin 
  20 tins Banaspati Oil @ ? 900 per tin 
  Less: Trade Discount @ 5% 
  CGST and SGST @ 6% each was payable on the purchases 
May 
4 
Purchased from M/s. Gupta Bros., Hapur: 
  25 bags gram @ ? 480 per bag 
  40 bags oats @ ? 25 per bag 
  Less: Trade Discount @ 5% 
  IGST @ 12% was payable on the purchases 
 
 
The solution can be presented as follows 
 
 
 
 
 
Q.2 Verma Bros. Kolkata carry on business as wholesale cloth dealer. From the following, write up their Purchases 
Book for January, 2019: 
  
Jan. 3 Purchased from M/s. Birla Mills, Kolkata: 
  100 pieces long cloth @ ? 800 each 
  50 pieces shirting @ ? 500 each 
  CGST and SGST payable @ 6% each 
Jan. 8 Purchased for cash from M/s. Ambika Mills, Ahmedabad: 
  50 pieces muslin @ ? 1,000 each 
  IGST payable @ 12% 
Jan. 15 Purchased from M/s. Arvind Mills, Ahmedabad: 
  20 pieces coating @ ? 2,000 each 
  10 pieces shirting @ ? 500 each 
  IGST payable @ 12% 
Jan. 20 Purchased from M/s. Bharat Typewriters Ltd. Kolkata: 
  5 typewriters @ ? 1,400 each 
  CGST and SGST payable @ 6% each 
 
Show the posting from Purchases Book to Ledger accounts also. 
 
 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q.3 From the following transactions of Kamal, Guwahati, prepare Purchases Book and post into Ledger: 
  
2019   
April 1 Purchased from Videocon India Ltd., Kolkata; 
  
30 Colour T. Vs @ ? 15,000 each, less Trade Discount @ 10% plus IGST @ 12%. Freight 
charges ? 2,000. 
April 15 Purchased from Sony India Ltd., Guwahati: 
  
10 colour T. Vs @ ? 20,000 each less Trade Discount @ 10% plus CGST and SGST @ 6% 
each. 
April 20 Purchased from Music India Ltd., Delhi: 
  10 music systems @ ? 10,000 each less Trade Discount @ 15% plus IGST @ 12%. 
April 30 Purchased from Videocon India Ltd., Kolkata: 
  5 washing machines @ ? 15,000 each less Trade Discount @ 20%, plus IGST @ 12%, 
Freight charges ? 1,000. 
 
 
The solution can be presented as follows