& Record the following transactions in the Purchases Book of Modern Furniture House,
New Delhi assuming CGST @ 6% and SGST @ 6% and post it into Ledger :
2017
Nov. 3
10
Purchased goods from Sachdeva Furniture Store, New Delhi :
50 Chairs @ 2,000 each
Tables @10,000 each
Less : 10% Trade Discount
Purchased furniture from Mahadeva & Co., Jaipur (Rajasthan) valued
1
* 2,00,000, less 122 % Trade Discount.
12 .
Purchased furniture from Fashion Furniture House, Chandigarh of the
list price of 2,50,000 less 15%.
Purchased from India Furniture House, New Delhi :
100 Chairs @ 1,800 each
Purchased from Mohan Lal & Sons furniture of the value of 20,000 for
cash.
18
20
25
Ans. Purchases * 7,02,500; Input CGST 18,900; Input SGST 18,900; Input IGST
* 46,500; Total 7,86,800.]
Q Renard hell
log Dool.
CTY
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