Question

22. Record journal entries for the following transactions in the books of
Anudeep of Delhi:
(a) Bought goods Rs. 2,00,000 from Kanta of Delhi (CGST @ 9%, SGST @ 9%)
(b) Bought goods Rs. 1,00,000 for cash from Rajasthan (IGST @ 12%)
(c) Sold goods Rs. 1,50,000 to Sudhir of Punjab (IGST @ 18%)
(d) Paid for Railway Transport Rs. 10,000 (CGST @ 5%, SGST @ 5%)
(e) Sold goods Rs. 1.20,000 to Sidhu of Delhi (CGST @ 9%, SGST @ 9%)
(1) Bought Air-Condition for office use Rs. 60,000 (CGST @ 9%, SGST @ 9%)
(g) Sold goods Rs. 1,50,000 for cash to Sunil to Uttar Pradesh (IGST 18%)
(h) Bought Motor Cycle for business use Rs. 50,000 (CGST 14%, SGST @ 14%)
(i) Paid for Broadband services Rs. 4,000 (CGST @ 9%, SGST @ 0%)
0) Bought goods Rs. 50,000 from Rajesh, Delhi (CGST @ 9%, SGST @ 9%)​

Answer 1

Answer:

a) Purchase a/c. Dr. 200000

Input CGST a/c. Dr. 18000

. Input SGST a/c. Dr. 18000

To Kanta. 236000

b). Purchase a/c. Dr 100000

Input IGST a)c. Dr. 12000

To cash a/c. 112000

c). Sudhir. Dr. 177000

To sales a/c. 150000

To output IGST a/c. 27000

d) Carriage a/c. Dr. 10000

Input CGST a/c. 500

Input Sgst. a/ c. 500

To cash a/c. 11000

e). Sidhu Dr 141600

To sales a/c. 120000

To output CGST a/c. 10800

To output. SGST a/c. 10800

f) Office equipment a/c. Dr 60000

Input CGST a/c. Dr. 5400

Input Sgst a /c. ... Dr 5400

To cash a/c. 70800

g) Cash. a/,c. Dr. 177000

To sales a/c. 150000

To output IGST a/c. 27000

h) Vehicle a/c. Dr. 50000

input CGST. Dr. 7000

input Sgst. Dr. 7000

To cash a/c. 64000

I) Internet charges a/ c. Dr. 4000

Input CGST a/c. Dr. 360

Input Sgst a/c. Dr. 360

Tocash a/c. . 4720

j) Purchase a/c. Dr. 50000

Input CGST a/c. Dr. 4500

Input Sgst a/c. Dr. 4500

To Rajesh. 59000