Question

Fill in the missing figures assuming CGST @ 9 % and SGST @9%
Journal of Ashok
Date Particulars LF Dr. Amt Cr. Amt
2018
April 5 ……………….. A/c Dr.
……………….. A/c Dr.
………………. A/c Dr.
To Bank A/c
(Purchase of goods within state)
…
…..
…...
354000
April 10 Debtors A/c Dr.
To Sales A/c
To …….. A/c To ……. A/c (sale of goods within state)
……
…..
7,200
……
April 12 ……………….. A/c Dr.
……………….. A/c Dr.
Input SGST A/c Dr.
To Bank A/c
(Purchase of Computer within state)
……
……
4,500
……

Answer 1

Answer:

1.

Purchase account dr 300000

Input CGST a/c. dr. 27000

Input SGST a/c. dr 27000

To Bank account. 354000

Let amount of purchase = 100

(+) input CGST. (9%) = 9

(+) input SGST. (9%). =9

Total bank payment. = 118

Amount of purchase = 354000/118*100= 300000

2.

Debtors a/c. dr 94400

To sales account 80000

To output CGST 7200

To output SGST. 7200

3. Computer account dr 50000

Input CGST a/c. dr 4500

Input SGST. a/c. dr 4500

To Bank account. 59000