1 Tarun started business with cash 1,00,000
2 purchased goods for Rs.40,000 plus CGST and SGST@6/ each.
5 sold goods for Rs.50,000 plus CGST and SGST@6/ each
6 purchased goods from prateek for Rs .25,000 plus IGST@12/
10 cash paid to prateek Rs.28,000
14 cash received from prateek Rs.33,000
20 purchased goods for cash for Rs.20,000 plus CGST and SGST 6/ each
20 withdrew cash for personal use Rs.2,000
24 purchased goods from Deepak for Rs.22,000 plus IGST@12/
28 cash paid to Deepak, discount allowed by him Rs.640
31 paid salaries Rs.12,000
Answers
Explanation:
1. cash a/c...dr 100000
To capital a/c 100000
2. puchases a/c....dr 40000
input cgst a/c...dr 2400
input sgst a/c....dr. 2400
To cash a/c 44800
5. cash a/c....dr 56000
To sales a/c 50000
To output cgst a/c 3000
To output sgst a/c 3000
6. puchases a/c....dr 25000
input igst a/c....dr 3000
To prateek a/c 28000
10. prateek a/c...dr 28000
To cash a/c 28000
14. cash a/c....dr 33000
To prateek a/c 33000
20. puchases a/c....dr 20000
input cgst a/c...dr 1200
input sgst a/c...dr 1200
To cash a/c 22400
24. puchases a/c....dr 22000
input igst a/c....dr 2640
To Deepak a/c 26640
31. salaries a/c ...dr 12000
To cash a/c 12000