Question 11 Chapter 6 – Unimax Publications of Class 11

Question 11 Chapter 6 – Unimax Publications of Class 11


Question 11 Chapter 6 – Unimax Publications of Class 11

11. M/s. Logistics has its operations from Delhi and enters into following transactions in month of July, 2023:

3Purchased goods from M/s Amar Sales, Delhi50,000
5Purchased goods from M/s Blue Traders, Chennai80,000
5Deposited CGST1,000
10Sold goods to M/s Rahul Traders, Delhi30,000
10Sold goods against cash to a customer2,000
15Sold goods to Basu Sales, Kolkata1,50,000
15Purchase of stationery for office use in cash (including GST)5,900
15Paid to Lawyer for Consultation5,000
20Sold goods on credit to Rahul, a customer10,000
30Paid Telephone Expenses (including GST)1,180
30Paid Electricity Bill5,900
31Paid Salaries to Staff15,000

GST rates of CGST@ 9%, SGST @ 9%, IGST @ 18% and on Lawyer’s fee under Reverse charge CGST @ 2.5% and SGST @ 2.5 %
Pass the Journal Entries up to the set off of taxes.

The solution of Question 11 Chapter 6 – Unimax Publications of Class 11:


DateParticulars L.F.DebitCredit
July 3Purchases A/cDr. 50,000 
 Input CGST A/cDr. 4,500 
 Input SGST A/cDr. 4,500 
 To Amar Sales   59,000
 (Being the goods purchased and CGST and SGST 9% each)    
July 5Purchases A/cDr. 80,000 
 Input IGST A/c  14,400 
 To Blue Traders   94,400
 (Being the goods purchased, IGST 18% being inter-state 94,400purchase)    
July 5Input CGST A/cDr. 1,000 
 Input SGST A/c  1,000 
 Input IGST A/c  5,000 
 To Bank A/c   7,000
 (Being the GST deposited)    
July 10Rahul TradersDr. 35,400 
 To Sales A/c   30,000
 To Output CGST A/c   2,700
 To Output SGST A/C   2,700
 (Being the goods sold and charged CGST and SGST being intra-state sale)    
July 10Cash A/cDr. 2,360 
 To Sales A/C   2,000
 To Output CGST A/c   180
 To Output SGST A/C   180
 (Being the sale made and CGST and SGST charged)    
July 15Basu SalesDr. 1,77,000 
 To Sales A/c   1,50,000
 To Output CGST A/c   27,000
 (Being the inter-state Sale made and charged IGST 18%)    
July 15Printing and Stationery A/cDr. 5,000 
 Input CGST A/cDr. 450 
 Input SGST A/cDr. 450 
 To Cash A/c   5,900
 (Being the stationery purchased for office use)    
July 15Professional Fee A/cDr. 5,000 
 Input CGST A/cDr. 125 
 Input SGST A/cDr. 125 
 To Cash A/c   5,250
 (Being the professional fee paid and CGST and SGST 11,800deposited)    
July 20Rahul A/cDr. 11,800 
 To Sales A/c   10,000
 To Output CGST A/c   900
 To Output SGST A/C   900
 (Being the credit sale made to Rahul and charged CGST)    
July 30Telephone Expenses A/cDr. 1,000 
 Input CGST A/cDr. 90 
 Input SGST A/cDr. 90 
 To Cash A/c   1,180
 (Being the telephone charges paid)    
July 30Electricity Expenses A/cDr. 5,900 
 To Cash A/c   5,900
 (Being the electricity expenses paid)    
July 31Salaries A/cDr. 15,000 
 To Bank A/c   15,000
 (Being the salaries paid)    
July 31Output CGST A/cDr. 3,780 
 To Input CGST A/c   3,780
 (Being the output CGST set off against Input CGST)    
July 31Output SGST A/cDr. 3,780 
 To Input SGST A/c   3,780
 (Being the output SGST set off against Input SGST)    
July 31Output IGST A/cDr. 24,170 
 To Input IGST A/c   19,400
 To Input CGST A/c   2,385
 To Input SGST A/C   2,385
 (Being the Output IGST set off against Input CGST and SGST)    
July 31Output IGST A/cDr. 2,830 
 To Bank A/c   2,830
 (Being the balance paid)   



To Amar Sales4,500By Output CGST A/C3,780
To Bank Ac (Deposit)1,000By Output IGST A/G2,385
To Cash Ac (Sales)125  
To Cash A/c (Telephone)90  
To Cash Ac (Electricity).450  
 6,165 6,165


ParticularsAmount ParticularsAmount
To Amar Sales4,500By Output CGST A/C3,780
To Bank Ac (Deposit)1,000By Output IGST A/G2,385
To Cash Ac (Sales)125  
To Cash A/c (Telephone)90  
To Cash Ac (Electricity).450  
 6,165 6,165


ParticularsAmount ParticularsAmount
To Blue Traders14,400By Output IGST A/G19,400
To Bank Ac5,000  
 19,400 19,400


ParticularsAmount ParticularsAmount
To Input CGST A/c3,780By Rahul Traders2,700
  By Cash A/c180
  By Rahul A/c900
 3,780 3,780


ParticularsAmount ParticularsAmount
To Input SGST A/c3,780By Rahul Traders2,700
  By Cash A/c180
  By Rahul A/c900
 3,780 3,780



ParticularsAmount ParticularsAmount
To Input SGST A/c19,400By Basu Sales A/C27,000
To Input SGST A/c2,385  
To Input SGST A/c2,385  
To Bank A/c2,830  
 27,000 27,000

End of Solution

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If you’re a student enrolled in the Punjab School Education Board Class 11, it’s essential to explore a wide range of books to cover the syllabus thoroughly. While the prescribed textbooks are undoubtedly valuable, supplementing your studies with additional resources can enhance your understanding and knowledge. Consider checking out other books that align with the curriculum, offering different perspectives and insights on the subjects you’re studying. These supplementary materials can provide you with alternative explanations, practice questions, and examples that may aid in clarifying complex concepts. Moreover, exploring diverse sources can expose you to a variety of writing styles and viewpoints, fostering a broader understanding of the subjects. So, seize the opportunity to expand your learning by delving into other books that can complement your studies and contribute to your academic growth.


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