09. Journalise the following transactions in the books of Garima Traders, Kolkata assuming CGST and SCGT
@6% each and IGST @12%
1. Purchased goods worth R 40,000 from Khushi, Delhi.
2. Paid * 4,000 as consultancy fees within the state.
3. Sold goods costing * 60,000 to Muskaan, Delhi, against current dated cheque at a profit of 25% on
cost less 20% Trade discount.
4. Goods costing < 20,000 damaged by fire and Insurance Company accepted claim of 18,000 and
cheque is received from the Insurance Company. (Ignore GST)
5. Deposited the balance amount of GST.
(4)
Answers
Answer:
The person I like the most is my mother. She is one of the most fun-loving people I have ever seen. She is also very smart and independent. But what I like most about her is her helpful nature.
She never ignores an opportunity to help someone in need. She is also very fond of children. My friends also like her. She has a good sense of humor which is often targeted at my father. My father doesn’t mind, though. My grandmother told me once that she used to be a very naughty and willful child and gave her teachers a very hard time.
But as she also got good marks they were not angry with her for long. My mother is a multi-talented person. She can write well, sing and paint. She works as an interior designer and earns a lot of money, a portion of which she spends on charity. Her favorite charities include orphanages and homes for destitute women.
My mother buys a lot of things for me. She buys books, clothes, and she even bought a Persian kitten for me. For this she had to argue with my father for he didn’t want to have pets in the house. But she managed to convince him for she knew that I wanted a pet badly. Sometimes I think that she is still a child at heart.
She has never broken a promise she has made to me. She often tells my father that one shouldn’t make a promise if one can’t keep it even if it is made to a child. She encourages me to be the best in all that I do.
And even if I falter, she is there to support me without any criticism. She is more like a friend to me and there is nothing that I can’t share with her. That is why I like her the most.