Question

Record the following transactions of Rajkishore and sons (Hardware and Sanitary
store) (Delhi) in appropriate Subsidiary books. (Assume IGST @ 12% CGST @ 6%
SGST @ 6%) (Prepare Journal Proper is also required).
1st April, 2020 Sold to Hindustan traders (Delhi)
50 L-Drops @ * 60 each Less 20% Trade discount
20 Tower bolts @ 120 each Less 25% Trade discount
5th April, 2020
Purchased from Rahul Traders (Chennai)
25 door lock set @ * 600 each
20 door latch @ 800 each
10th April, 2020
Chaudhary and sons purchased from us
80 Dozen door hinges @ * 90 per dozen
Purchased from Commercial Typing college and instruments
1 Typewriter @ 6,000 on credit
12th April, 2020
16th April, 2020
Sri Ram and Sons (Ayodhya - Uttar Pradesh) sold to us
10 Door handle sets @180 each less 10% Trade discount
20th April, 2020
Hindustan Traders returned
5 L-Drops
22nd April, 2020
Sold to Jai Bhagwan for cash
Door hinges for 11,200 net including GST
25th April, 2020
Returned to Sri Ram and Sons
2 Door handle set​

Answer 1

Answer:

Assume IGST @ 12% CGST @ 6%

SGST @ 6%) (Prepare Journal Proper is also required).

1st April, 2020 Sold to Hindustan traders (Delhi)

50 L-Drops @ * 60 each Less 20% Trade discount

20 Tower bolts @ 120 each Less 25% Trade discount

5th April, 2020

Purchased from Rahul Traders (Chennai)

25 door lock set @ * 600 each

20 door latch @ 800 each

10th April, 2020

Chaudhary and sons purchased from us

80 Dozen door hinges @ * 90 per dozen

Purchased from Commercial Typing college and instruments

1 Typewriter @ 6,000 on credit

12th April, 2020

16th April, 2020

Sri Ram and Sons (Ayodhya - Uttar Pradesh) sold to us

10 Door handle sets @180 each less 10% Trade discount

20th April, 2020

Hindustan Traders returned

5 L-Drops

22nd April, 2020

Sold to Jai Bhagwan for cash

Door hinges for 11,200 net including GST

25th April, 2020