Read TS Grewal Accountancy Class 11 Solution Chapter 4 Origin of Transactions Source Documents and Preparation of Voucher 2023 2024. Students should study TS Grewal Solutions Class 11 Accountancy available on Studiestoday.com with solved questions and answers. These chapter-wise answers for Class 11 Accountancy have been prepared by expert teachers of Grade 11. These TS Grewal Class 11 Solutions have been designed as per the latest accountancy TS Grewal Book for Class 11 and if practiced thoroughly can help you to score good marks in standard 11 Accounts class tests and examinations.
Class 11 Accounts Chapter 4 Origin of Transactions Source Documents and Preparation of Voucher TS Grewal Solutions
TS Grewal Solutions for Chapter 4 Origin of Transactions Source Documents and Preparation of Voucher Class 11 Accounts have been provided below based on the latest TS Grewal Class 11 book. The answers have been prepared based on the latest 2023 2024 book for the current academic year. TS Grewal Solutions Class 11 will help students to improve their concepts and easily solve accountancy questions for Class 11. Class 11 Grewal solutions should be revised regularly as more practice will help you get a better rank and easily solve more questions.
Chapter 4 Origin of Transactions Source Documents and Preparation of Voucher TS Grewal Class 11 Solutions
Question 1:
The following transactions took place in M/s. Goodluck Computers. Prepare the Accounting Vouchers:
2018 |
|
Rs. |
Jan. 1 |
Bought Computer Mouse (4 Nos.) vide Cash Memo No.338* |
6,000 |
Jan. 8 |
Wages paid for the month of December, 2016 |
10,000 |
Jan. 12 |
Purchased two Desktop Computers from M/s. Computech for cash vide Cash Memo No. 170* |
32,500 |
Jan. 25 |
Paid cash to Hari & Sons vide receipt No. 102 for repairs* |
1,000 |
Jan. 28 |
Paid postage |
200 |
Jan. 30 |
Cash withdrawn from bank |
10,000 |
Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
Answer 1:
(i) Bought Computer Mouse (4 Nos.) vide Cash Memo No.338*
Received Rs. |
M/s. Goodluck Computer |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
Date: January 1, 2018 |
||||||||
Amount |
|||||||||
Voucher No. |
|
|
|
Rs. |
|
||||
Debit: |
|
|
|
|
|
||||
Purchases A/c |
|
6,000 |
|||||||
Input CGST A/c |
|
360 |
|||||||
Input SGST A/c |
|
360 |
|||||||
(Being four Mouse Purchased vide cash Memo No. 338; Paid CGST and SGST @ 6% each) |
|
||||||||
|
|||||||||
|
|
|
|
||||||
|
|
|
|
|
|||||
|
|
|
|
|
|||||
|
|
|
6,720 |
||||||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
(ii) Wages paid for the month of December, 2016
Received Rs. |
M/s. Goodluck Computer |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
Date: January 8, 2018 |
||||||||
Amount |
|||||||||
Voucher No. |
|
|
|
Rs. |
|
||||
Debit: |
|
|
|
|
|
||||
Wages A/c |
|
10,000 |
|||||||
( Being Wages paid for December 2016) |
|
||||||||
|
|||||||||
|
|
||||||||
|
|
||||||||
|
|
|
|
|
|||||
|
|
|
10,000 |
||||||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
(iii) Purchased two Desktop Computers from M/s. Computech for cash vide Cash Memo No. 170*
Received Rs. |
M/s. Goodluck Computer |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
Date: January 12, 2018 |
||||||||
Amount |
|||||||||
Voucher No. |
|
|
|
Rs. |
|
||||
Debit: |
|
|
|
|
|
||||
Wages A/c |
|
32,500 |
|||||||
Input CGST A/c |
|
1,950 |
|||||||
Input SGST A/c |
|
1,950 |
|||||||
(being purchased two desktop computer in cash from M\s Computech vide cash Memo No. 170, Paid CGST & SGST @6% Each) |
|
|
|||||||
|
|
||||||||
|
|
|
|
|
|||||
|
|
|
|
|
|||||
|
|
|
36,400 |
||||||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
(iv) Paid cash to Hari & Sons vide receipt No. 102 for repairs*
Received Rs. |
M/s. Goodluck Computer |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
Date: January 25, 2018 |
||||||||
Amount |
|||||||||
Voucher No. |
|
|
|
Rs. |
|
||||
Debit: |
|
|
|
|
|
||||
Repair A/c |
|
1,000 |
|||||||
Input CGST A/c |
|
60 |
|||||||
Input SGST A/c |
|
60 |
|||||||
(being purchased two desktop computer from cash vide cash Memo No. 170, CGST & SGST @6% Each paid) |
|
|
|||||||
|
|
||||||||
|
|
|
|
|
|||||
|
|
|
1,120 |
||||||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
(v) Paid postage
Received |
M/s. Goodluck Computer |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
Date: January 25, 2018 |
||||||||
Amount |
|||||||||
Voucher No. |
|
|
|
Rs. |
|
||||
Debit: |
|
|
|
|
|
||||
Postage A/c |
|
200 |
|||||||
(Being Poastage in cash) |
|
|
|||||||
|
|
||||||||
|
|
||||||||
|
|
|
|
|
|||||
|
|
|
|
|
|||||
|
|
|
200 |
||||||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
(vi) Cash withdrawn from bank.
M/s Goodluck Computers |
|||||
|
Date: January 30, 2018 |
||||
|
Amount |
||||
Voucher No. |
|
|
Rs. |
||
Credit: |
|
|
|
|
|
|
Bank |
10,000 |
|||
|
(Being amount withdraw from bank) |
|
|||
|
|
||||
|
|
||||
|
|
||||
|
|
||||
|
|
|
|
10,000 |
|
Signature |
|
|
Signature |
||
Manager |
Accountant |
||||
|
|
|
|
Question 2:
Prepare the Accounting Vouchers for the following transactions:
2018 |
|
Jan. 1 |
Started business with cash Rs. 2,00,000 |
Jan. 1 |
Purchased furniture for Rs. 10,000 vide Cash Memo No. 210* |
Jan. 5 |
Opened a Bank Account in Canara Bank with Rs. 60,000 |
Jan. 10 |
Purchased garments on credit from M/s. Madras Store for Rs. 20,000 vide Bill No. 291* |
Jan. 12 |
Sold shirts to Ram Parkash on credit Rs. 5,000 vide Bill No. 1* |
Jan. 15 |
Sold shirts for cash Rs. 7,000 vide Cash Memo No. 1* |
Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
Answer 1:
(i) Started business with cash Rs. 2,00,000
Name of the firm |
|||||
|
|
|
Date: January 01, 2018 |
||
|
|
|
|
Amount |
|
Voucher No. |
|
|
Rs. |
||
Credit: |
|
|
|
|
|
|
Capital |
|
|
2,00,000 |
|
|
(Being business started with cash) |
|
|||
|
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,00,000 |
|
Signature |
|
|
Signature |
||
Manager |
|
|
Accountant |
||
Received Rs. |
Name of the Firm |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
|
|
|
|
|
Date: January 1, 2018 |
|||
|
|
|
|
|
Amount |
||||
Voucher No. |
|
|
|
Rs. |
|
||||
Debit: |
|
|
|
|
|
||||
|
Furniture A/c |
|
|
10,000 |
|||||
|
Input CGST A/c |
|
|
600 |
|||||
|
Input SGST A/c |
|
|
600 |
|||||
|
(Being furniture purchased of Rs. 10,000 with cash memo no. 210; @ 6% CGST and SGST applied) |
|
|||||||
|
|
||||||||
|
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
11,200 |
||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
(iii) Opened a Bank Account in Canara Bank with Rs. 60,000.
Name of the firm |
|||||
|
|
|
Date: January 05, 2018 |
||
|
|
|
|
Amount |
|
Voucher No. |
|
|
Rs. |
||
Credit: |
|
|
|
|
|
|
Bank A/c |
|
|
60,000 |
|
|
(Being a bank account opend with Canara bank and amount deposited) |
|
|||
|
|
||||
|
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
60,000 |
|
Signature |
|
|
Signature |
||
Manager |
|
|
Accountant |
||
|
|
|
|
(iv) Purchased garments on credit from M/s. Madras Store for Rs. 20,000 vide Bill No. 291
Name of the firm |
||||||
|
|
|
Date: January 10, 2018 |
|||
|
|
|
|
Amount |
||
Voucher No. |
|
|
Rs. |
|||
Debit: |
|
|
|
|
|
|
|
Purchases A/c |
20,000 |
||||
|
Input CGST A/c |
1,200 |
||||
|
Input SGST A/c |
|
1,200 |
|||
|
|
|
|
22,400 |
||
Credit: |
|
|
|
|
||
|
Madras Store |
22,400 |
||||
|
(Being Goods Purchased from M/s Madras Store on Credit vide bill no 291) |
|
||||
|
|
|||||
|
|
|
|
22,400 |
||
Signature |
|
|
Signature |
|||
Manager |
|
|
Accountant |
(v) Sold shirts to Ram Parkash on credit Rs. 5,000 vide Bill No. 1.
Name of the firm |
||||||
|
|
|
Date: January 12, 2018 |
|||
|
|
|
|
Amount |
||
Voucher No. |
|
|
Rs. |
|||
Debit: |
|
|
|
|
|
|
|
Ram Prakash’s A/c |
5,600 |
||||
|
|
|
|
5,600 |
||
Credit: |
|
|
|
|
||
|
Sales A/c |
5,000 |
||||
|
Output CGST A/c |
300 |
||||
|
Output SGST A/c |
300 |
||||
|
(Being goods sold on credit vide bill no.1 @ 6% CGST & SGST applied) |
|
|
|||
|
|
|
||||
|
|
|
|
5,600 |
||
Signature |
|
|
Signature |
|||
Manager |
|
|
Accountant |
(vi) Sold shirts for cash Rs. 7,000 vide Cash Memo No. 1
Name of the firm |
|||||
|
|
|
Date: January 15, 2018 |
||
|
|
|
|
Amount |
|
Voucher No. |
|
|
Rs. |
||
Credit: |
|
|
|
|
|
|
Sales A/c |
|
|
7,000 |
|
|
Output CGST A/c |
420 |
|||
|
Output SGST A/c |
420 |
|||
|
(Being goods soldfor cash with cash memo no 1. and 6% CGST & SGST also applied) |
|
|||
|
|
||||
|
|
||||
|
|
|
|
7,840 |
|
Signature |
|
|
Signature |
||
Manager |
|
|
Accountant |
||
|
|
|
|
(vii) Withdrew from bank for office use by cheque No. 23301 Rs. 20,000
Name of the firm |
|||||
|
|
|
Date: January 20, 2018 |
||
|
|
|
|
Amount |
|
Voucher No. |
|
|
Rs. |
||
Credit: |
|
|
|
|
|
|
Bank A/c |
|
|
20,000 |
|
|
(Being Amount withdraw from bank throw cheque no.23301) |
|
|||
|
|
||||
|
|
|
|
20,000 |
|
Signature |
|
|
Signature |
||
Manager |
|
|
Accountant |
||
|
|
|
|
(viii) Withdrew Rs. 5,000 for personal use by cheque No. 51003.
Name of the firm |
|||||||
|
|
|
Date: January 27, 2018 |
||||
|
|
|
|
Amount |
|||
Voucher No. |
|
|
Rs. |
||||
Debit: |
|
|
|
|
|
||
|
Drawings A/c |
5,000 |
|||||
|
|
|
|
5,000 |
|||
Credit: |
|
|
|
|
|||
|
Bank A/c |
5,000 |
|||||
|
(Being amount withdraw by chqeue No.51003 from bank for personal use) |
|
|
||||
|
|
||||||
|
|
||||||
|
|
|
|
5,600 |
|||
Signature |
|
|
Signature |
||||
Manager |
|
|
Accountant |
Question 3:
Prepare the Vouchers to be recorded in the books of M/s. Computer Aids:
2018 |
|
RS. |
Jan. 1 |
Bought computer for resale for cash vide Cash Memo No. 512* |
7,200 |
Jan. 8 |
Salary paid for the month of December, 2017 |
10,000 |
Jan. 10 |
Sold computer for cash vide Cash Memo No. 64* |
12,000 |
Jan. 15 |
Withdraw cash from bank for office use vide cheque No.13456 |
1,700 |
Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
Answer 3:
(i) Bought computer for resale for cash vide Cash Memo No. 512
Received Rs. |
M/s. Computer Aids |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
Date: 01,January 2018 |
||||||||
Amount |
|||||||||
Voucher No. |
|
|
|
Rs. |
|
||||
Debit: |
|
|
|
|
|
||||
Purchases A/c |
|
7,200 |
|||||||
Input CGST A/c |
|
432 |
|||||||
Input SGST A/c |
|
432 |
|||||||
(Being goods purchasedvide cash memo no.512 and 6% CGST & SGST paid) |
|
||||||||
|
|||||||||
|
|
|
|
||||||
|
|
|
|
|
|||||
|
|
|
8,064 |
||||||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
Received Rs. |
M/s. Computer Aids |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
Date: 01,January 2018 |
||||||||
Amount |
|||||||||
Voucher No. |
|
|
|
Rs. |
|
||||
Debit: |
|
|
|
|
|
||||
Salary A/c |
|
10,000 |
|||||||
(Being Salary paid to employ of the month of December,2017) |
|
||||||||
|
|||||||||
|
|
|
|
||||||
|
|
|
|
|
|||||
|
|
|
8,064 |
||||||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
&nnbsp; |
|
|
(iii) Sold computer for cash vide Cash Memo No. 6
M/s. Computer Aids |
||||||
|
|
|
Date: 10 January 2018 |
|||
|
|
|
|
Amount |
||
Voucher No. |
|
|
Rs. |
|||
Credit: |
|
|
|
|
||
|
Sales A/c |
|
|
12,000 |
||
|
Output CGST A/c |
|
720 |
|||
|
Output SGST A/c |
|
720 |
|||
|
(Being Goods sold for cash vide cash memo no. 64 and 6% CGST and SGST charged) |
|
|
|||
|
|
|||||
|
|
|
|
13,440 |
||
Signature |
|
|
Signature |
|||
Manager |
|
|
Accountant |
|||
|
|
|
|
(iv) Withdraw cash from bank for office use vide cheque No.1345
M/s. Computer Aids |
|||||
|
|
|
Date: 10 January 2018 |
||
|
|
|
|
Amount |
|
Voucher No. |
|
|
Rs. |
||
Credit: |
|
|
|
|
|
|
Bank |
|
|
1,700 |
|
|
(Being amount withdraw from bank for office use by cheque no. 13456) |
|
|||
|
|
||||
|
|
||||
|
|
|
|
1,700 |
|
Signature |
|
|
Signature |
||
Manager |
|
|
Accountant |
||
|
|
|
|
||
Question 4:
Prepare the Vouchers to be recorded in the books of M/s. Elegant Furniture’s, New Delhi:
2018 |
|
Rs. |
Jan. 1 |
Bought furniture from Modern Furniture for cash vide Cash Memo No. 241* |
7500 |
Jan. 8 |
Paid cash to Mani & Sons for purchase of 2 machines vide Cash Memo No. 1230* |
5000 |
Jan. 20 |
Paid for conveyance |
150 |
Jan. 27 |
Sold old typewriter for cash vide cash receipt No. 314* |
500 |
Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
Answer 4:
(i) Bought furniture from Modern Furniture for cash vide Cash Memo No. 241
Received Rs. |
M/s Elegant Furniture’s |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
|
|
|
|
|
Date: 01, January 2018 |
|||
|
|
|
|
|
Amount |
||||
Voucher No. |
|
|
|
Rs. |
|||||
Debit: |
|
|
|
|
|
||||
|
Purchases A/c |
|
|
7,500 |
|||||
|
Input CGST A/c |
|
|
450 |
|||||
|
Input SGST A/c |
|
|
450 |
|||||
|
(Being furniture purchased of Rs. 7,500 with cash memo no. 241; @ 6% CGST and SGST applied) |
|
|||||||
|
|
||||||||
|
|
|
|
|
|||||
|
|
|
|
|
|
|
8,400 |
||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
(ii) Paid cash to Mani & Sons for purchase of 2 machines vide Cash Memo No. 1230.
Received Rs. |
M/s Elegant Furniture’s |
||||||||
------------------------------------------------------------------------------------------------------------------------ |
|
|
|
|
|
Date: 08, January 2018 |
|||
|
|
|
|
|
Amount |
||||
Voucher No. |
|
|
|
Rs. |
|||||
Debit: |
|
|
|
|
|
||||
|
Machinery A/c |
|
|
5000 |
|||||
|
Input CGST A/c |
|
|
300 |
|||||
|
Input SGST A/c |
|
|
300 |
|||||
|
(Being Machinery purchased of Rs.5000 with cash memo no. 1230; @ 6% CGST and SGST applied) |
|
|||||||
|
|
||||||||
|
|
|
|
|
|||||
|
|
|
|
|
|
|
5,600 |
||
|
|
Signature |
Signature |
||||||
|
|
Manager |
Accountant |
||||||
|
|
|
|
|
(iii) Paid for conveyance.
Received Rs. |
M/s Elegant Furniture’s |
|||||||||
------------------------------------------------------------------------------------------------------------------------ |
|
|
|
|
|
Date: 20, January 2018 |
||||
|
|
|
|
|
Amount |
|||||
Voucher No. |
|
|
|
Rs. |
||||||
Debit: |
|
|
|
|
|
|||||
|
Conveyance Charge A/c |
|
|
150 |
||||||
|
(Being Conveyance charge paid) |
|
||||||||
|
|
|||||||||
|
|
|
|
|
||||||
|
|
|
|
|
|
|
150 |
|||
|
|
Signature |
Signature |
|||||||
|
|
Manager |
Accountant |
|||||||
|
|
|
|
|
(iv) Sold old typewriter for cash vide cash receipt No. 314.
M/s. Elegant Furniture’s |
||||||
|
|
|
Date: 27 January 2018 |
|||
|
|
|
|
Amount |
||
Voucher No. |
|
|
Rs. |
|||
Credit: |
|
|
|
|
||
|
Typewriter A/c |
|
500 |
|||
|
Output CGST A/c |
|
30 |
|||
|
Output SGST A/c |
|
30 |
|||
|
(Being typewriter sold for cash vide cash memo no. 314 and 6% CGST and SGST charged) |
|
|
|||
|
|
|||||
|
|
|
|
560 |
||
Signature |
|
|
Signature |
|||
Manager |
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Accountant |
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Question 5:
Prepare the Vouchers:
2018 |
|
Rs. |
Jan. 5 |
Received cash from Wahi & Co. on account vide Cash receipt No. 551 |
10,000 |
Jan. 10 |
Commission received vide Cash receipt No. 520* |
10,000 |
Jan. 15 |
Sold leather purses for cash vide Cash Memo Nos. 307-310* |
6,000 |
Jan. 24 |
Sold two old machines vide Cash Memo No. 1560* |
3,000 |
Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
Answer 5:
(i) Received cash from Wahi & Co. on account vide Cash receipt No. 551
Name of the Firm |
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Date: 05 January 2018 |
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Amount |
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Voucher No. |
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Rs. |
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Credit: |
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Wahi & Co.'s A/c |
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10,000 |
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(Being Amount received from wahi & co. Vide cash Memo no.551) |
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10,000 |
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Signature |
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Signature |
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Manager |
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Accountant |
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Name of the Firm |
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Date: 10 January 2018 |
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Amount |
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Voucher No. |
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Rs. |
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Credit: |
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Commission Received A/c |
10,000 |
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Output CGST A/c |
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600 |
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Output SGST A/c |
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600 |
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(Being amount of Commission received vide cash receipt no. 520 and 6% CGST and SGST charged) |
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11,200 |
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Signature |
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Signature |
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Manager |
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Accountant |
(iii) Sold leather purses for cash vide Cash Memo Nos. 307-310.
Name of the Firm |
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Date: 15 January 2018 |
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Amount |
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Voucher No. |
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Rs. |
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Credit: |
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Sales A/c |
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6,000 |
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Output CGST A/c |
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360 |
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Output SGST A/c |
|
360 |
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(Being goods sold for cash, vide cash receipt no. 307-310 and 6% CGST and SGST charged) |
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6,720 |
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Signature |
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Signature |
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Manager |
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Accountant |
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(iv) Sold two old machines vide Cash Memo No. 1560.
Name of the Firm |
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Date: 24 January 2018 |
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Amount |
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Voucher No. |
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Rs. |
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Credit: |
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Sales A/c |
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3,000 |
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Output CGST A/c |
|
180 |
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Output SGST A/c |
|
180 |
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(Being Machinery (Qty.2) sold for cash, vide cash receipt no. 1560 and 6% CGST and SGST charged) |
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3,360 |
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Signature |
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Signature |
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Manager |
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Accountant |
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Question 6:
Prepare the Transfer Vouchers from the books of Mangla Agencies, Faridabad, Haryana from the Source Vouchers:
2018 |
|
Rs. |
Jan.7 |
Purchased goods from M/s. Eufora New Delhi vide Bill No. 912, paid IGST @ 12% |
4,700 |
Jan. 11 |
Sold goods to M/s. Yardley, Faridabad, Haryana vide Bill No. |
5,000 |
31596, charged CGST and SGST @ 6% each |
||
Jan. 31 |
Depreciation charged on building @ 10% on Rs. 2,00,000 |
20,000 |
Name of the firm |
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Date: 07 January 2018 |
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Amount |
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Voucher No. |
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Rs. |
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Debit: |
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Purchases A/c |
|
4700 |
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Input IGST A/c |
564 |
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5,264 |
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Credit: |
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M/s. Eufora’s A/c |
4,700 |
||||
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Cash A/c |
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|
564 |
||
|
(Being goods purchased from M/s Eufora on credit vide bill no.912 and 12% of IGST Paid) |
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5,264 |
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Signature |
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Signature |
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Manager |
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Accountant |
Name of the firm |
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Date: 11 January 2018 |
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Amount |
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Voucher No. |
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|
Rs. |
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Debit: |
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M/s Yardley's A/c |
|
5,600 |
|||
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|
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|
5,600 |
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Credit: |
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|
Sales A/c |
5,000 |
||||
|
Output CGST A/c |
|
300 |
|||
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Output SGST A/c |
|
|
300 |
||
|
(Being goods Sold to M/s Yardley on credit vide bill no. 31596 and 6% CGST & SGST Charged) |
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|||||
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|||||
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5,600 |
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Signature |
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Signature |
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Manager |
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Accountant |
(iii) Depreciation charged on building @ 10% on Rs. 2,00,000.
Name of the firm |
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Date: 31 January 2018 |
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|
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Amount |
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Voucher No. |
|
|
Rs. |
|||
Debit: |
|
|
|
|
|
|
|
Depreciation A/c |
|
20,000 |
|||
|
|
|
|
20,000 |
||
Credit: |
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|
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Building A/c |
20,000 |
||||
|
(Being Value of Building Depreciated by 10%) |
|
||||
|
|
|
||||
|
|
|
|
20,000 |
||
Signature |
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Signature |
|||
Manager |
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|
Accountant |
Point of Knowledge:-
Depreciation = Value of Assets × % of Depreciation
= Rs. 2,00,000 × 10%
= Rs.20,000