Question

19. Pass entries in the books of Devdhar & Bros, assuming all transaction
have been entered with in the state, charging CGST & SGST 6%
each.
2018
March purchased gods for 5,00,000 from Suril Bros.
7 Goods returned to Sunil Bros. for 20,000
10 Sold goods to Menta & Co. for 78,00,000
12. Goods returned by Mehta & Co. for 90,000
on Gonds widthdrawn by proprietor for personals":0,000
25 Goods distributed as free samples 5,000
26 Paid advertisement expenses by cheque 20.000
31 Payment mad of balance annount.
(3)​

Answer 1

Answer:

Explanation:

                             Journal                                                                                

Purchase A/c              5,00,000

Input CGST A/c           30000

Input SGST A/c           30000

    To Sunil Bros                         560000

Sunil Bros A/c  22400

    To Purchase return                       20000

     To   Input CGST A/c                    1200

      To Input SGST A/c                      1200

Mehta Co. A/c    8736000

    To Sales A/c                                     78,00,000

     To Output CGST                               468000

    To Output SGST                                468000

Sales return A/c              90000

Output CGST                5400  

 Output SGST                 5400

  To Mehta . Co. A/c                         100800

Drawing A/c       11200

     To purchase A/c                 10000

      To   Input CGST A/c              600

      To Input SGST A/c                 600

Free samples A/c       5600

    To purchase A/c                            5000

     To   Input CGST A/c                           300

      To Input SGST A/c                           300

Advertisement  A/c                  20000

Input CGST A/c                                   1200

Input SGST A/c                                   1200

  To Bank                                                          22400