prepare day book and returns inward book in the books of karunadu provision stores for the month and post them to ledger Dec 01 sold to Ramanna 10 cases of tea at rupees 350 per cases Dec 03 bhimanna purchased from us 20 cases of coffee at rupees 380 per case
Answers
Answer:
2017
June 5 Bought from Mohan Lal & Co., Kanpur (U.P) :-
20 Godrej Chairs @ ₹ 2,000 each
5 Godrej Tables @ ₹ 6,000 each
Trade Discount 20%
10 Purchased from Bharat Bhushan & Sons, Varanasi (U.P) :-
5 Almirahs @ ₹ 12,000 each
2 Revolving Chairs @ ₹ 20,000 each
Trade Discount 10%
14 Purchased from Surya Traders, Lucknow (U.P)
80 Desks @ ₹ 2,500 each
10 Sofa Sets @ ₹ 20,000 each
Trade Discount @ 15%
20 Purchased for cash from Gopi Chand Haldi Ram, Delhi :-
4 Tables @ ₹ 5,000 each
25 Bought Furniture for office use from New Furniture House, Faridabad on Credit :
5 Chairs @ ₹ 2,500 per Chair.
2 Tables @ ₹ 5,000 per Table.
ANSWER:
Purchases Book
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%