Question 2
Journalise the following in the books of Jitin, Gurugram (Haryana):
(1) Goods costing? 5.000 were used by him for domestic purpose. These goods wer
purchased paying CGST and SGST & 6% each.
(6) Paid for postage 150.
(m) Goods of 6,000 were destroyed by fire and were not insured. These goods wen
purchased paying IGST @ 12%.
(10) Paid ? 4,000 in cash as wages on installation of machine. GST is not to be levied
(c) Charge depreciation of 10% on furniture costing * 50,000.
(0) Paid rent for the business premises for the year 2,40,000 plus CGST and SGST 6% ead
Half of the premises was used by Jitin for his residence.
evi) Goods of 1,000 given as charity. These goods were purchased paying IGST @ 12%
() Purchased goods from Pooja of Delhi for 20,000 plus IGST @ 12%
(1x) Paid insurance premium of 12,000 to secure the assets of the firm.
(x) Sold personal car for ? 1,00,000 and invested the amount in the firm.
(XI) Salaries due to employees ? 20,000.
(a) Bank charged interest 1,000.
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the journalist who sushant
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