Page 45 - NOTES- CASH BOOK

138 Accountancy

Purchases Book (Analytical)
Date Invoice Name of Supplier L.F. Detail Total Pur- CGST SGST IGST
(Rs.) chases
2017 6780 M/s Ramakant, Delhi
Aug. 20 T.V. @ Rs. 15,000 3,00,000
05 each
05 DVD Players @ 10,000 50,000
each 3,50,500

Less : Trade Discount 35,000
@ 10% 3,15,000
Add : CGST @ 9% 28,350
SGST @ 9% 28,350 3,71,700 3,15,000 28,350 28,350 ——
Aug 1011 M/s Samay Electronics,
20 Haryana
10 Washing Machines
@ 5,000 each 50,000
5 T.V. @ Rs.25,000 each 1,25,000
1,75,000
Less : Trade Discount 8,750
@ 5% 1,66,250
Add : IGST @ 18% 29,925 1,96,175 1,66,250 —— —— 29,925
Aug. 31 Total 5,67,875 4,81,250 28,350 28,350 29,925
Purchases Return Book
Date Debit Name of Supplier L.F. Detail Total Pur- CGST SGST IGST
Note No. (Rs.) chases
Return
2017 311 M/s Ramakant, Delhi
Aug. 02 T.V. @ Rs. 15,000 each 30,000
05
Less : Trade Discount @10% 3,000
27,000
Add : CGST @ 9% 2,430
SGST @ 9% 2,430 31,860 27,000 2,430 2,430 —
Aug. 31 Total 31,860 27,000 2,430 2,430 –

Illustration : 8
Prepare Sales book and Sales Return Book of M/s Akash of Rajasthan from the following
transactions :
2017
Aug. 07 Sold to M/s Rahul Bros., Delhi (Invoice No. 3620)
25 shirts @ 300 per shirt
20 pants @ Rs. 700 per pant
Trade Discount @ 8%
Aug. 10 Returned 05 Shirts to M/s Rahul Bros., Delhi (Credit Note No. 612)
Aug. 18 Sold to M/s Kishan Traders, Jaipur (Invoice No.-3621
10 jackets @ Rs. 900 per
05 plain shirts @ Rs. 400 per shirt
Trade Discount @ 8%
GST Rates applicable on Readymade Clothes
CGST @ 2.5%
SGST @ 2.5%
IGST @ 5%

2018-19