2020
June 7 Purchased from Arora & Co., Nai Sarak, Delhi
10 chairs @ Rs. 200 each
1 table for Rs. 600
Trade discount @ 10%
June 10 sold to Sudha Furniture Co., Agra
2 Almirahs @ Rs. 2,000 each
Trade discount @ 15%
June 12 Sold to Meera Mart of Ludhiana for cash
10 Tables @ Rs. 2,000 each
Trade discount @ 20%
June 16 Purchased from Fateh Chand & Co., Delhi
5 chairs @ Rs. 180 each.
June 25 Sold to Ravi Sharma, Delhi
2 Dinning tables @ Rs. 6,000 each
Trade discount @ 10
Answers
Answer:
Date
Particulars
Invoice No.
L.F.
Details
Cost
Input
CGST
Input SGST
Total
June 05
Mohan Lal & Company, Kanpur
20 Godrej Chairs @ ₹ 2,000 each
40,000
5 Godrej Tables @ ₹ 6,000 each
30,000
70,000
Less: 20% T.D.
14,000
56,000
Add: CGST @ 6%
3,360
Add: SGST @ 6%
3,360
62,720
56,000
3,360
3,360
62,720
June 10
Bharat Bhushan & Sons, Varanasi
5 Almirahs @ ₹ 12,000 each
60,000
2 Revolving Chairs @ ₹ 20,000 each
40,000
1,00,000
Less: 10% T.D.
10,000
90,000
Add: CGST @ 6%
5,400
Add: SGST @ 6%
5,400
1,00,800
90,000
5,400
5,400
1,00,800
June 14
Surya Traders, Lucknow
80 Desks @ ₹ 2,500 each
2,00,000
10 Sofa Sets @ ₹ 20,000 each
2,00,000
4,00,000
Less: 15% T.D.
60,000
3,40,000
Add: CGST @ 6%
20,400
Add: SGST @ 6%
20,400
3,80,800
3,40,000
20,400
20,400
3,80,800