SGST 372
Freight
mar
April 3
5. Sharma Bros. carry on business as wholesale cloth dealers. From the following,
write up their Purchases Book for April, 2020
April 8 Purchased for cash from M/s Bharat Mills:
April 10 Purchased office desk for account on credit from Verma Furnitures for
April 15 Purchased on Credit from M/s Birla Mills.
April 20 Purchased on credit from M/s Ambika Technology Ltd.:
Purchased on Credit from M/s Arvind Mills.
100 pieces long cloth @* 800 each
50 pieces shirting @*1,000 each
50 pieces muslin @* 1,200 each
20 pieces coating @ 10,000 each
10 pieces shirting @ 900 each
* 15,000.
5 Laptops @ 40,000 each
Paid CGST and SGST @ 6% each.
Ans. Total of Purchases Book, 73,79,680.
Hints. (1) Transaction dated April 8 will not be recorded in Purchases Book as it
is not a credit purchase.
(ii) Transaction dated April 20 will not be recorded in Purchases Book as
purchase of fixed assets is not recorded in it]
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