Question 3.
Prepare the Vouchers to be recorded in the books of M/s. Computer Aids:
Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
Answers
Answer:
Explanation:
M/s Computer Aids
Voucher No. Amount
Debit :
Purchase A/c 7200
Input CGST A/c 432
Input SGST A/c 432
(4 computer mouse purchased cash memo no.512 8064
Manager sd/- sd/- Accountant
M/s Computer Aids
Voucher No. Amount
Debit :
Salary A/c 10000
( Salary paid for the month od December 2017)
10000
Manager sd/- sd/- Accountant
M/s Computer Aids
Voucher No. Amount
Credit :
Sales A/c 12000
Input CGST A/c 720
Input SGST A/c 720
(Computer sold for cash vide cash memo 64) 13440
Manager sd/- sd/- Accountant
M/s Computer Aids
Voucher No. Amount
Credit :
Bank A/c 1700
(cash withdrawn from bank vide cheque no .13456) 1700
Manager sd/- sd/- Accountant