11th | Special Purpose Books II- Other Books | Question No. 17 and 18 | Ts Grewal Solution 2022-2023

Question 17:

On 1st March, 2022, Shri Kailash Chand, Lucknow commenced business with cash ` 50,000. The following are his transactions for the month of March, 2022. Record them in proper books, post them to the Ledger and take out a Trial Balance:


2022		`
March 1	Bought goods for cash*	5,000
	Purchased from Hari, Lucknow*:
	5 Laptops @ ` 35,000 each
	5 Desktops @ ` 25,000 each
	Less: Trade Discount 15%
March 2	Purchased computer & printer from M/s. Computer Mart against cash for office use*	20,000
March 5	Deposited into bank	15,000
March 7	Sold goods to Shri Ramesh Chand, Kanpur*:
	2 Laptops @ ` 32,000 each
	2 Desktops @ ` 24,000 each
March 10	Received Cheque from Shri Ramesh Chand on account	75,000
March 14	Received another Cheque in full settlement from Ramesh Chand	49,440
March 15	Sold goods to Jagdish, Kolkata**:
	2 Laptops @ ` 35,000 each
	2 Desktops @ ` 25,000 each
	Less: Trade Discount 5%
March 18	Bought from Shyam Lal, Delhi**:
	10 Keyboards @ ` 1,000 each
	10 Mouse @ ` 500 each
March 20	Drew cash from bank for office	17,000
March 21	Paid to Shyam Lal in full settlement	16,500
March 23	Cash Sales 5 Keyboards @ ` 1,200 each and 5 Mouse @ ` 600 each*
March 25	Paid Salary	2,500
March 28	Paid Rent*	1,500
March 30	Paid into bank	5,000
March 31	Drew cash for personal expenses	500

Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each.
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.

Answer:

Cash Book
Date	Particulars	L.F.	Cash (`)	Bank (`)	Date	Particulars	L.F.	Cash (`)	Bank (`)
2018					2018
March 01	To Capital A/c		50,000		March 01	By Purchases A/c		5,000
March 05	To Cash A/c	C		15,000	March 01	By Input CGST		300
March 10	To Ramesh Chand			75,000	March 01	By Input SGST		300
March 14	To Ramesh Chand			49,440	March 02	By Purchases		20,000
March 20	To Bank A/c	C	17,000		March 02	By Input CGST		1,200
March 23	To Sales A/c		9,000		March 02	By Input SGST		1,200
March 23	To Output CGST		540		March 05	By Bank A/c	C	15,000
March 23	To Output SGST		540		March 20	By Cash A/c	C		17,000
March 30	To Cash A/c	C		5,000	March 21	By Shyam Lal		16,500
					March 25	By Salary A/c		2,500
					March 28	By Rent A/c		1,500
					March 28	By Input CGST		90
					March 28	By Input SGST		90
					March 30	By Bank A/c		5,000
					March 31	By Drawing A/c		500
					March 31	By Balance c/d		7,900	1,27,440
			77,080	1,44,440				77,080	1,44,440

Purchases Book
Date	Particulars	Invoice No.	L.F.	Details (`)	Cost (`)	Input CGST (`)	Input SGST (`)	Input IGST (`)	Total (`)
2018
Mar 01	Hari, Lucknow 5 laptops @ ` 35,000 each			1,75,000
	5 Desktop @ ` 25,000 each			1,25,000
				3,00,000
	Less: Trade Discount@15%			45,000
				2,55,000
	Add: 6% CGST			15,300
	6% SGST			15,300
				2,85,600	2,55000	15,300	15,300	–	2,85,600

Mar 18	Shyam Lal, Delhi
	10 keyboards @ ` 1,000 each			10,000
	10 Mouse @ ` 5,000 each			5,000
				15,000
	Add: 12% IGST			1,800
				16,800	15,000	–	–	1,800	16,800
Mar 31					2,70,000	15,300	15,300	1,800	3,02,400

Sales Book
Date	Particulars	Invoice No.	L.F.	Details (`)	Value (`)	Output CGST (`)	Output SGST (`)	Output IGST (`)	Total (`)
2018
Mar 07	Shri Rames Chand Kanpur
	2 laptops @ ` 32,000 each			64,000
	2 Desktop @ ` 32,000 each			48,000
				1,12,000
	Add: 6% CGST			6,720
	6% SGST			6,720
				1,25,440	1,12,000	6,720	6,720	–	1,25,440

Mar 15	Jagdish, Kolkata
	2 Laptops @ ` 35,000 each			70,000
	2 Desktops @ ` 25,000 each			50,000
				1,20,000
	Less: 5% TD			6,000
				1,14,000
	Add: 12% IGST			13,680
				1,27,680	1,14,000	–	–	13,680	1,27,680
Mar 31					2,26,000	6,720	6,720	13,680	2,53,120

Capital Account
Dr.				Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 31	To Balance b/d		50,000	March 01	By Cash A/c		50,000
			50,000				50,000

Purchases Account
Dr.				Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 01	To Cash A/c		5,000	March 31	By Balance c/d		2,95,000
March 02	To Cash A/c		20,000
March 31	To Sundries from Purchaser Book		2,70,000

			2,95,000				2,95,000

Hari
Dr.				Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 31	To Balance c/d		2,85,600	March 01	By Purchases		2,55,000
				March 01	By Input CGST		15,300
				March 01	By Input SGST		15,300
			2,85,600				2,85,600

Input CGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 01	To Cash A/c		300	March 01	By Balance c/d		16,890
March 01	To Hari		15,300
March 02	To Cash A/c		1,200
March 28	To Cash A/c		90
			16,890				16,890

Input SGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 01	To Cash A/c		300	March 31	By Balance c/d		16,890
March 01	To Hari		15,300
March 02	To Cash A/c		1,200
March 28	To Cash A/c		90
			16,890				16,890

Output CGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 31	To Balance c/d		7,260	March 7	By Shri Ramesh Chand		6,720
				March 23	By Cash A/c		540

			7,260				7,260

Output SGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 31	To Balance c/d		7,260	March 07	By Shri Ramesh Chand		6,720
				March 23	By Cash A/c		540

			7,260				7,260

Ramesh Chand
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.		(`)
2018				2018
March 07	To Sales A/c		1,12,000	March 10	By Bank A/c			20,000
March 07	To Output CGST A/c		6,720	March 14	By Bank A/c			1,000
March 07	To Output SGST A/c		6,720	March 14	By Discount Allowed A/c			1,000
			1,25,440					1,25,440

Sales Account
Dr.						Cr.
Date	Particulars	J.F.	(`)	Date	Particulars		J.F.	(`)
2018				2018
March 31	To Balance c/d		2,35,000	March 23	By Cash A/c			9,000
				March 31	By Sundries from Sales Book			2,26,000
			2,35,000					2,35,000

Jagdish
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 15	To Sales A/c		1,14,000	March 31	By Balance c/d		1,27,680
March 15	To Output IGST A/c		13,680
			1,27,680				1,27,680

Output IGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 31	To Balance c/d		13,680	March 15	By Jagdish		13,680
			13,680				13,680

Discount Allowed Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 14	To Ramesh Chand		1,000	March 31	By Balance c/d		1,000
			1,000				1,000

Input IGST Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 18	To Shyam Lal		1,800	March 31	By Balance c/d		1,800
			1,800				1,800

Shyam Lal
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 21	To Cash A/c		16,500	March 18	By Purchases A/c		15,000
March 21	To Discount Received A/c		300	March 18	By Input IGST A/c		1,800
			16,800				16,800

Rent Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 28	To Cash A/c		1,500	March 31	By Balance c/d		1,500
			1,500				1,500

Drawings Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 31	To Cash A/c		500	March 31	By Balance c/d		500
			500				500

Discount Received Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 31	To Balance c/d		300	March 21	By Shyam lal		300
			300				300

Salary Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2018				2018
March 25	To Cash A/c		2,500	March 31	By Balance c/d		2,500
			2,500				2,500

Trial Balance As on 30^th April 2022
S. No.	Particular	J.F.	Debit (`)	Credit (`)
1	Capital			50,000
2	Purchases		2,95,000
3	Hari			2,85,600
4	Input CGST		16,890
5	Input SGST		16,890
6	Input IGST		1,800
7	Output CGST			7,260
8	Output SGST			7,260
9	Output IGST			13,680
10	Jagdish		1,27,680
11	Sales			2,35,000
12	Discount Allowed		1,000
13	Rent		1,500
14	Discount Received			300
15	Cash		7,900
16	Bank		1,27,440
17	Drawings		500
18	Salary		2,500
			5,99,100	5,99,100

Question 18:

On 1st January, 2022, Ram of Kolkata commenced business with a capital of ` 50,000 and entered into following transactions:
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 2022. The Cash Book must be balanced.

2022		`
Jan. 1	Opened a Bank Account and Deposited	12,500
	Purchased Goods against Cash Payment*	20,000
	Purchased furniture for Shop*	5,000
	Sold goods to R. Raman, Kolkata*	5,000
Jan. 2	Bought goods from Man Mohan, Delhi**	10,000
Jan. 3	Bought stationery and paid by cash	1,000
Jan. 5	Received cash from R. Raman	5,300
	Discount allowed to him	300
Jan. 6	Sold goods to Bimal, Kolkata*	7,500
Jan. 8	Bimal returned part of the goods supplied on the 6th instant	1,500
Jan. 10	Paid cash into bank	1,000
Jan. 12	Paid wages	1,500
Jan. 13	Bought on credit from the Union Furniture Co., Kolkata office desk*	1,500
Jan. 19	Paid wages	1,500
Jan. 21	Paid to Man Mohan by cheque	10,700
	Discount received	500
Jan. 21	Sold goods to Ramesh, Guwahati including IGST**	6,720
Jan. 22	Received cheque from Bimal	6,000
Jan. 23	Bought goods from Man Mohan, Delhi**	7,000
Jan. 24	Drew by cheque for personal use	2,000
Jan. 27	Paid wages	1,500
Jan. 31	Rent due to landlord*	1,000

Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each.
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.

Answer:

Cash Book
Date	Particulars	L.F.	Cash (`)	Bank (`)	Date	Particulars	L.F.	Cash (`)	Bank (`)
2017					2022
July 01	To Capital A/c		30,000	70,000	July 04	By S.Raj			6,800
July 11	To R. Mukherjee		8,600		July 05	By Computer A/c		5,000
July 20	To Sales A/c		3,300		July 06	By Purchases A/c			5,000
July 20	To Output CGST A/c		198		July 06	By Input CGST			300
July 20	To Output SGST A/c		198		July 06	By Input SGST			300
July 25	To Cash A/c	C		3,500	July 10	By Drawings		2,500
July 31	To T. Rana		12,850		July 17	By D. Seth			9,000
					July 25	By Bank A/c	C	3,500
					July 31	By Wages A/c		480
					July 31	By Balance c/d		56,666	52,100
			68,146	73,500				68,146	73,500

Purchases Book
Date	Particulars	Invoice No.	L.F.	Details (`)	Cost (`)	Input CGST (`)	Input SGST (`)	Input IGST (`)	Total (`)
2022
July 01	S. Raj, Delhi			10,000
	Less: Trade Discount@10%			1,000
				9,000
	Add: 6% CGST			540
	6% SGST			540
				10,080	9,000	540	540	–	10,080

July 05	D. Seth, Patna			20,000
	Add: 12% IGST			2,400
				22,400	20,000	–	–	2,400	22,400

July 09	M. Dey, Kolkata			15,000
	Less: Trade Discount @ 5%			750
				14,250
	Add: 12% IGST			1,710
				15,960	14,250	–	–	1,710	15,960

July 14	D. Seth, Patna			12,000
	Add: 12% IGST			1,440
				13,440	12,000	–	–	1,440	13,440

July 20	M. Dey, Kolkata			6,000
	Add: 12% IGST			720
				6,720	6,000	–	–	720	6,720
July 31					61,250	540	540	6,270	68,600

Sales Book
Date	Particulars	Invoice No.	L.F.	Details (`)	Value (`)	Output CGST (`)	Output SGST (`)	Output IGST (`)	Total (`)
2022
July 02	R.Mukherjee, Kolkata			5,000
	Add: 12% IGST			600
				5,600	5,000	–	–	600	5,600

July 08	D.Das, Kolkata			10,000
	Less: 5% T.D.			500
				9,500
	Add: 12% IGST			1,140
				10,640	9,500	–	–	1,140	10,640

July 09	R.Mukherjee, Kolkata			12,000
	Add: 12% IGST			1,440
				13,440	12,000	–	–	1,440	13,440

July 14	T. Rana, Delhi			20,000
	Add: 6% CGST			1,200
	6% SGST			1,200
				22,400	20,000	1,200	1,200	–	22,400

July 17	D.Das, Kolkata			10,000
	Add: 12% IGST			1,200
				11,200	10,000	–	–	1,200	11,200

July 28	T. Rana, Delhi			15,000
	Add: 6% CGST			900
	6% SGST			900
				16,800	15,000	900	900	–	16,800
July 31					71,500	2,100	2,100	4,380	80,080

Purchases Return Book
Date	Particulars	Invoice No.	L.F.	Details (`)	Cost (`)	Input CGST (`)	Input SGST (`)	Input IGST (`)	Total (`)
2022
July 04	S. Raj, Delhi			3,000
	Less: Trade Discount@10%			300
				2,700
	Add: 6% CGST			162
	6% SGST			162
				3,024	2,700	162	162	–	3,024

July 25	M. Dey, Kolkata			4,000
	Less: Trade Discount @ 5%			200
				3,800
	Add: 12% IGST			456
				4,256	3,800	–	–	456	4,256
July 31					6,500	162	162	456	7,280

Sales Return Book
Date	Particulars	Invoice No.	L.F.	Details (`)	Value (`)	Output CGST (`)	Output SGST (`)	Output IGST (`)	Total (`)
2022
July 06	R.Mukherjee, Kolkata			2,000
	Add: 12% IGST			240
				2,240	2,000	–	–	240	2,240

July 09	D. Das, Kolkata			3,000
	Less: 5% T.D.			150
				2,850
	Add: 12% IGST			342
				3,192	2,850	–	–	342	3,192
July 31					4,850	–	–	582	5,432

Capital Account
Dr.				Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 31	To Balance b/d		1,00,000	July 01	By Cash A/c		30,000
				July 01	By Bank A/c		70,000
			50,000				1,00,000

Purchases Account
Dr.				Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 06	To BankA/c		5,000	July 06	By Drawings A/c		2,500
July 31	To Sundries from Purchases Book		61,250	July 31	By Balance c/d		63,750
			66,250				66,250

S. Raj
Dr.				Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 04	To Purchases Return		2,700	July 01	By Purchases		9,000
July 04	To Input CGST A/c		162	July 01	By Input CGST		540
July 04	To Input SGST A/c		162	July 01	By Input SGST		540
July 04	To Bank A/c		6,800
July 04	To Discount Received A/c		256
			10,080				10,080

Input CGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 01	To S. Raj		540	July 04	By S. Raj		162
July 01	To Bank A/c		300	July 28	By Drawings A/c		150
				July 31	By Balance c/d		528
			840				840

Input SGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 01	To S. Raj		540	July 04	By S. Raj		162
July 01	To Bank A/c		300	July 28	By Drawings A/c		150
				July 31	By Balance c/d		528
			840				840

Output CGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 31	To Balance c/d		2,298	July 14	By Sales A/c		198
				July 14	By T. Rana		1,200
				July 28	By T. Rana		900

			2,298				2,298

Output SGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 31	To Balance c/d		2,298	July 14	By Sales A/c		198
				July 14	By T. Rana		1,200
				July 28	By T. Rana		900

			2,298				2,298

R. Mukherjee
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 02	To Sales A/c		5,000	July 06	By Sales Return A/c		2,000
July 02	To Output IGST A/c		600	July 14	By Output IGST A/c		240
July 09	To Sales A/c		12,000	July 11	By Cash A/c		8,600
July 09	To Output IGST A/c		1,440	July 11	By Discount Allowed A/c		400
				July 31	By Balance c/d		7,800
			19,040				19,040

T. Rana
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 14	To Sales A/c		20,000	July 20	By Cash A/c		13,000
July 14	To Output CGST A/c		1,200	July 20	By Discount Allowed A/c		500
July 14	To Output SGST A/c		1,200	July 31	By Cash A/c		12,850
July 28	To Sales A/c		15,000	July 31	By Bad Debts A/c		12,850
July 28	To Output CGST A/c		900
July 28	To Output SGST A/c		900
			39,200				39,200

Bad Debts Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022

July 31	To T. Rana		12,850	July 31	By Balance c/d		12,850
			12,850				12,850

Sales Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 31	To Balance c/d		74,800	July 14	By Cash A/c		3,300
				July 31	By Sundries from Sales Book		71,500
			74,800				74,800

Discount Received Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
				July 04	By S. Raj		256


July 31	To Balance c/d		756	July 17	By D. Seth		500
			756				756

Output IGST Account
Dr.							Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 06	To R. Mukherjee		240	July 02	By R. Mukherjee		600
July 09	To D. Das		342	July 08	By D. Das		1,140
July 31	To Balance c/d		3,798	July 09	By R. Mukherjee		1,440
				July 17	By D. Das		1,200
			4,380				4,380

Discount Allowed Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 11	To R. Mukherjee		400
July 20	To T. Rana		500	July 31	By Balance c/d		900
			900				900

Input IGST Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022

July 05	To D. Seth		2,400	July 25	By M. Dey		456
July 09	To M. Dey		1,710	July 31	By Balance c/d		5,814
July 14	To D. Seth		1,440
July 20	To M. Dey		720
			6,270				6,270


D. Seth
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 17	To Bank A/c		9,000	July 05	By Purchases A/c		20,000
July 17	To Discount Received A/c		500	July 05	By Input IGST A/c		2,400
July 31	To Balance c/d		26,340	July 14	By Purchases A/c		12,000
				July 18	By Input IGST A/c		1,440
			35,840				35,840

Purchases Return Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 31	To Balance c/d		6,500	July 31	By Sundries from Purchases Return Book		6,500
			6,500				6,500

Drawings Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 10	To Cash A/c		2,500	July 31	By Balance c/d		5,300
July 28	To Purchases A/c		2,500
July 28	To Input CGST A/c		150
July 28	To Input SGST A/c		150
			5,300				5,300

D. Das
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 08	To Sales A/c		9,500	July 09	By Sales Return A/c		2,850
July 08	To Output IGST A/c		1,140	July 09	By Output IGST A/c		342
July 17	To Sales A/c		10,000	July 31	By Balance c/d		18,648
July 17	To Output IGST A/c		1,200
			21,840				21,840

M. Dey
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 25	To Purchase Return A/c		3,800	July 09	By Purchases A/c		14,250
July 25	To Input IGST A/c		456	July 09	By Input IGST A/c		1,710
July 31	To Balance c/d		18,424	July 20	By Purchases A/c		6,000
				July 20	By Input IGST A/c		720
			22,680				22,680

Computer Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 05	To Cash A/c		5,000	July 31	By Balance c/d		5,000
			5,000				5,000

Sales Return Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 3	To Sundries from Sales Book		4,850	July 31	By Balance c/d		4,850
			4,850				4,850

Wages Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2022				2022
July 31	To Cash A/c		480	July 31	By Balance c/d		480
			480				480

Trial Balance as on 31^st July, 2022
S. No.	Particular	J.F.	Debit (`)	Credit (`)
1	Capital			1,00,000
2	Purchases		63,750
3	Purchases Return			6,500
4	R. Mukherjee		7,800
5	Input CGST		528
6	Input SGST		528
7	Input IGST		5,814
8	Output CGST			2,298
9	Output SGST			2,298
10	Output IGST			3,798
11	D. Seth			26,340
12	S. Das		18,648
13	M. Dey			18,424
14	Sales			74,800
15	Sales Return		4,850
16	Discount Allowed		900
17	Bad Debts		12,850
18	Discount Received			756
19	Cash		56,666
20	Bank		52,100
21	Computer		5,000
22	Wages		480
23	Drawings		5,300

			2,35,214	2,35,214

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Ts Grewal Solution 2022-2023

Class 11th

Chapter 11 – Special Purpose Book II – Other Books

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11th | Special Purpose Books II- Other Books | Question No. 17 and 18 | Ts Grewal Solution 2022-2023

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