1. Prepare a Purchase Book in the books of M/s Modern Furniture House, Lucknow (U.P) from the following transactions assuming CGST @ 6% and SGST @ 6%  2022 June 5 Bought from Mohan Lal & Co., Kanpur (U.P): 20 Godrej Chairs @ ₹2,000 each 5 Godrej Tables @ ₹6,000 each...

2. M/s Ram Narain & Sons of Kerala, who are dealers in readymade garments, purchased the following 2022 May 2 Purchased from Fashion House, Mumbai (Maharashtra):- 100 Shirts @ ₹1,800 per Shirt 75 T-shirts @ ₹1,600 per piece Less: Trade Discount 20%; and freight charges payable ₹10,000. 10 Purchased from...

3. Record the following transactions in the Sales Book of Ganesh & Co. of Jaipur (Rajasthan), who deal in Furniture. Assume CGST @ 6% and SGST @ 6%  2022 June 4 Sold to Gupta Furniture House, Agra (U.P.) 120 Chairs @ ₹2,500 per Chair 25 Tables @ ₹8,000 per Table...

4. Record the following transactions in the Sales Book of M/s Ajanta Electronics, Ranchi (Jharkhand) assuming CCGST @ 9% and SGST @ 9%: 2023 March 1 Sold to Vandna Electronics, Kolkata (West Bengal) Vide Invoice No. 125 50 Musical Alarm Clocks @ ₹800 each 40 Wall Clocks @ ₹500 each...

5. Write up Return Outward Book of Malthotra & Co., Bhiwani (Haryana) from the following transactions assuming CGST @ 6% and SGST @ 6% 2022 August 4 Returned to Saraswati House, Bhiwani 25 Chairs @ ₹1,800 per Chair, being not of specified quality. Trade Discount 10% 12 Sent back one...

6. Enter the following transactions in the Returns Inward Book of Anand Cloth House, Ajmal Khan Road, Mathura (U.P.) assuming CGST @ 2.5% and SGST @ 2.5%: October 3 Chakravarti & Co. Jaipur (Rajasthan), returned to us being not according to sample: 50 Meter Cotton Cloth @ ₹200 per Meter...

7. Prepare Returns Inward and Returns Outward Books from the following in the books of Modern Shoes, Kolkata (West Bengal) assuming CGST @ 6% and SGST @ 6%  2023 January 3 Returned to Bata Shoe Co., Kolkata 50 pairs of Chappals being not up to the approved sample @ ₹600...

8. Enter the following transactions in the Journal Proper’ of Karuna Stores: 2023 March 1 Purchased furniture on credit from Kuber Furniture Store for ₹15,000. March 5 Goods for ₹6,000 given away as charity. March 12 Goods worth ₹8,000 and Cash ₹4,000 were stolen by an employee. March 15 Arun...

9. Record the following transactions of Keshav Bros. in the proper books: 2023 Jan. 1 Assets: Cash in hand ₹8,500; Cash at Bank ₹1,40,000; Stock of goods ₹2,20,000; Due from Manohar Lal ₹30,000 and Deep Chand ₹24,000; Furniture and Equipment ₹3,00,000, Liabilities: Due to Sunil ₹15,000. 2 Withdrawn from bank...

10. Name the books of original entry where the following transactions will be  (a) Goods Purchased from Ram Lal ₹5,000 on credit.  (b) Provision for doubtful debts created @5% on debtors with book value of ₹10,000  (c) Defective goods sold to Babita on credit worth ₹4,000 were returned by her. ...

11. Prepare the purchase book of M/s Shiv Stationers from the following: 2020 June 1 Purchased from Gagan Stationery Mart on credit (i) 70 dozens pencils @ ₹25 per dozen. (ii) 10 dozens registers @ ₹15 per register, June 10 Purchased from Amrit Furniture 2 Tables @ ₹1,500 per table....

12. From the following particulars prepare the Purchases Book of Rama Book Store Feb 1, 2023 Purchased from M/s Brown & Co. on credit. 5 gross pencils @ ₹100 per gross. l gross registers @ ₹200 per dozen. Less: 10% trade discount. Feb. 2, 2023 Purchased for cash from Stationery...

13. Enter the following transactions in the Sales Book of M/s Sri Ram & Sons, Kolkata: 2023 Jan. 5 Sold to Ramesh Stationery House, Kolkata: 50 Dozen Pencils @ ₹20 per doz. 20 Dozen Pens @ ₹5 per Pen Trade Discount 10% 8 Sold to Gupta Stationery Shop, Kanpur 10...

14. Prepare Sales book and Purchases book of M/s Deendayal from the following transactions 2022 June 7 Purchased from Arora & Co., Nai Sarak 10 Chairs @ ₹200 each 1 Table for ₹600 Trade discount 10% June 10 Sold to Sudha Furniture Co., Agra 2 Almirahs @ ₹2,000 each Less...

15. Following transactions were recorded in the books of Darshan Traders 2023 March 1 Sold to Chandra Light House 50 Tubelights @ ₹60 each Less: 20% 20 Heaters @ ₹120 each Less: 25% 5 Purchased from Charat Ram Electric Co.: 25 Table Fans @ ₹600 each 20 Ceiling Fans @...

16. Enter the following transactions of a dealer in electrical goods in the appropriate subsidiary books: 2023 Jan. 1 Assets: Cash in hand ₹12,400; Stock ₹3,60,000; Debtors: Abhilash ₹20,000; Bhuwan ₹30,000, Charu ₹52,000; Furniture ₹2,25,000. Liabilities: Bank overdraft ₹38,000; Creditors: Dinesh ₹15,000, Eknath ₹25,000. 3 Purchased from Raghuraj & Sons:...