Books Of Original Entry-Special Purpose Subsidiary Books (Part - 1) Notes | Study DK Goel Solutions - Class 11 Accountancy - Commerce

Page No 12.29:
Ques 1: Prepare a Purchase Book in the books of M/s Modern Furniture House, Lucknow (U.P) from the following transactions assuming CGST @ 6% and SGST @ 6% :- 

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Page No 12.30:
Ques 2: M/s Ram Narain & Sons of Kerala, who are dealers in readymade garments, purchased the following :- 

Prepare Purchase Book assuming CGST @ 9% and SGST @ 9%.
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Working Notes
(1) In Purchases Book, we record only the credit purchase of goods, so transaction dated May 15 (being purchase of Furniture on credit) and May 25 (being purchase of goods for cash) will not be recorded.
(2) A separate entry will be passed in Journal Proper for Freight Charges payable on May 02, 2017 and May 10, 2017. Assuming GST rate is 18%, follwing are the entries:


Ques 3: Record the following transactions in the Sales Book of Ganesh & Co. of Jaipur (Rajasthan), who deal in Furniture. Assume CGST @ 6% and SGST @ 6% :- 

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Note: In Sales Book, we record only the credit sale of goods, so transaction dated June 12 (being Computer sold on credit) and June 20 (being Sofa Sets sold for cash) will not be recorded.

Page No 12.31:
Ques 4: Record the following transactions in the Sales Book of M/s Ajanta Electronics, Ranchi (Jharkhand) assuming CGST @ 9% and SGST @ 9%: 

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Note: In Sales Book, we record only the credit sale of goods, so transaction dated March 20 (being sale of electronics for cash) will not be recorded.

Ques 5: Write up Return Outward Book of Malthotra & Co., Bhiwani (Haryana) from the following transactions assuming CGST @ 6% and SGST @ 6% : - 

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Ques 6: Enter the following transactions in the Returns Inward Book of Anand Cloth House, Ajmal Khan Road, New Delhi Assuming CGST @ 2.5% and SGST @ 2.5% :-

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Page No 12.32:
Ques 7: Prepare Returns Inward and Returns Outward Books from the following in the books of Modern Shoes, Kolkata (West Bengal) assuming CGST @ 6% and SGST @ 6% :- 

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Ques 8:Enter the following transactions in the 'Journal Proper' of Karuna Stores : 

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Note: Cash transactions will not be recorded in Journal Proper.