Question

From following transactions prepare subsidiary books along with expenses amount in the books of Shri Sajan Traders of Surendranagar prepare subsidiary book on the basis of total GST rate of 12 %. GST is not included for following transactions. Add applicable amount of GST, prepare subsidiary books:

2018
1 Goods purchased of ₹ 20,000 at 10 % trade discount from Viramgam Stores. Railway freight ₹ 1,000. Invoice no. 171.
5 Goods of ₹ 30,000 purchased from Manisha of Varanasi (UP). Railway freight ₹ 1,200, labour charges ₹ 400. Invoice no. 204.
11 Goods of ₹ 15,000 sold to Dattu Corporation at 10% trade discount. Labour charges ₹ 600, railway freight ₹ 900. Invoice no. 231.
16 Goods purchased from Manisha, sold to Aaliya of Mumbai (Maharashtra) after adding 20 % profit on cost price. Railway freight ₹ 1,200, labour ₹ 300, credit period 1 month and invoice no. 232.
18 Aaliya has returned 50 % goods. The proportionate amount GST, railway freight and labour charges are adjusted. Credit note no. is 15. This goods immediately returned back to Manisha. The proportionate amount of GST, railway freight and labour charges are adjusted. Debit note no. 30.
20 Goods of ₹ 30,000 sold to Shresth Corporation. Labour charge ₹ 250, railway
freight ₹ 600. Invoice no. 240.
25 Furniture of ₹ 18,000 purchased from Gandhi Furniture Mart. Invoice no. 120.
27 50 % goods returned by Dattu Corporation. The Proportionate amount of railway freight, labour and GST are adjusted. Credit note no. 16.
28 Goods of ₹ 10,000 purchased on cash from Raju.
30 Goods sold of ₹ 15,000 on cash to Kanu.

Answer 1

Note :

The following transactions will not be recorded :
(i) Date 25 Purchase of asset transaction. It will be recorded in Journal Proper.
(ii) Date 28 Cash purchases. It will be recorded in cash book.
(iii) Date 30 Cash sales. It will be recorded in cash book.