In the books of M/S. Vikas Trading Co.

Date Particulars Debit Credit

CGST
Jan 1. Cash in Hand a/c dr… 200 SGST
Cash at bank a/c dr… 6800 IGST
Stock a/c dr… 4000
Machinery a/c dr… 10000
Furniture a/c dr… 1000
M/s Amit Bros a/c dr… 1500
M/s Suresh Bros a/c dr… 2500
To loan a/c 5000
To Sunil Bros a/c 2000
To capital a/c 19000
(Being the opening balances on Jan 1. recorded)

Jan 2. Purchases a/c dr… 1000

Input CGST a/c dr… 90
Input SGST a/c dr… 90
To Gupta Sons. 1180
(Being goods purchased on credit from Gupta Sons on credit)

Jan 3. Cash a/c dr… 472

To sales a/c 400
To Output CGST a/c 36
To output SGST a/c 36
(Being goods sold on cash)

Jan 4. Amit Bros a/c dr… 1180

To sales a/c 1000
To output CGST a/c 90
To output SGST a/c 90
(Being goods sold to Amit Bros on credit)

Jan 5. Cash a/c dr… 1450

Discount allowed a/c dr… 50
To Amit bros a/c 1500
(Being cheque received from Amit bros. in full settlement)

Jan 6. Sunil Bros. a/c dr… 1000

To bank a/c 975
To discount received a/c 25
(Being amount paid by cheque to Sunil bros)

Jan 9. Cash a/c dr… 118

To furniture a/c 100
 To output CGST a/c 9
To output SGST a/c 9
(Being old furniture sold for cash)

Jan 10. Purchases a/c dr… 750

Input CGST a/c dr… 67.5
Input SGST a/c dr… 67.5
To Cash a/c 885
(Being Goods purchased on cash)

Jan 11. Bank a/c dr… 2500

To Suresh Bros. a/c 2500
(Being cheque received from Suresh bros.)

Jan 11. Repairs a/c dr… 100

Input CGST a/c… 9
Input SGST a/c… 9
To cash a/c 118
(Being paid for repairs of machinery)

Jan 13. Purchases a/c dr… 1000

Input IGST a/c dr… 180
To Sunil bros ltd a/c 1180
(Being goods purchased from sunil bros)

Jan 13. Sunil bros a/c dr… 50

To cash a/c 50
(Being cartage on goods paid on behalf of sunil bros)

Jan 16. Bank a/c dr… 950

Discount allowed a/c dr… 50
To Amit Bros. a/c 1000
(Being amount received from amit bros and discount allowed)

Jan 17. Sunil bros a/c dr… 1000

To Bank a/c 1000
(Being amount paid to sunil bros by cheque)

Jan 18. Amit bros a/c dr… 1000

To Bank a/c 950
To Discount allowed a/c 50
(Being cheque received from amit bros returned unpaid)

Jan 19. Cash a/c dr… 708

To output CGST a/c 54
To output SGST a/c 54
 To sales a/c 600
(Being goods sold to lal bros for cash)

Jan 21. Bank a/c dr… 500

To cash a/c 500
(Being cash deposited in bank)

Jan 24. Municipal taxes a/c dr… 100

To cash a/c 100
(Being tax paid in cash)

Jan 25. Bank a/c dr… 10000

To Vishesh inv co. a/c 10000
(Being amount borrowed fromVishesh inv. Co. and money deposited in bank)

Jan 28. Advertisement a/c dr… 100

Input CGST a/c dr… 9
Input SGST a/c dr… 9
To cash a/c 118
(Being amount paid for advertisement)

Jan 31. Rent a/c dr… 150

Input CGST a/c dr… 13.5
Input SGST a/c dr… 13.5
To bank a/c 177
(Being rent paid by cheque)

Jan 31. Salaries a/c dr… 300

To cash a/c 300
(Being salaries for the month paid)

Jan 31. Drawings a/c dr… 250

To bank a/c 250
(Being drawings made from bank)

Jan 31. Cash a/c dr… 500

Bad debts a/c dr… 500
To amit bros. a/c 1000
(Being Amit Bros became insolvent)

Jan 31. Cash a/c dr… 150

To bad debts recovered a/c 150
(Being Bad Debts recovered)
 12. To sales a/c
Dr.
Date Particulars Amount Date
Jan 31. To bal c/d 2000 Jan 3.
Jan 4.
Jan 19.

Total 2000

14. Input SGST a/c

Dr.
Date Particulars Amount Date
Jan 2. To Gupta Sons. 90 Jan 31.
Jan 10. To Cash a/c 67.5
Jan 11. To cash a/c 9
Jan 28. To cash a/c 9
Jan 31. To bank a/c 13.5

Total 189
Feb 1. To bal b/d 189

16.Discount allowed
Dr.
Date Particulars Amount Date
Jan 5. To Amit bros a/c 50 Jan 18.
Jan16. To Amit Bros. a/c 50 Jan 31.

Total 100
Feb 1. To bal b/d 50
 LEDGERS

9% 1. Cash A/c
9%
18% Dr.
Date Particulars Amount Date
Jan 1. To bal b/d 200 Jan 10.
Jan 3. To sales a/c 400 Jan 10.
Jan 3. To Output CGST a/c 36 Jan 10.
Jan 3. To output SGST a/c 36 Jan 11.
Jan 5. To Amit bros a/c 1450 Jan 11.
Jan 9. To furniture a/c 100 Jan 11.
Jan 9. To output CGST a/c 9 Jan 13.
Jan 9. To output SGST a/c 9 Jan 21.
Jan 19. To output CGST a/c 54 Jan 24.
Jan 19. To output SGST a/c 54 Jan 28.
Jan 19. To sales a/c 600 Jan 28.
Jan 31. To amit bros. a/c 500 Jan 28.
Jan 31. To bad debts reco. a/c 150 Jan 31.
Jan 31.

Total 3598

Feb 1. To bal b/d 1527

2. Bank a/c
Dr.
Date Particulars Amount Date
Jan 1. To bal b/d 6800 Jan 6.
Jan 11. To Suresh Bros. a/c 2500 Jan 17.
Jan 16. To Amit Bros. a/c 950 Jan 18.
Jan 21. To cash a/c 500 Jan 31.
Jan 25. To Vishesh inv co. a/c 10000 Jan 31.
Jan 31.
Jan 31.

Total 20750

Feb 1. To bal b/d 17398

3. Capital a/c
Dr.
Date Particulars Amount Date
Jan 31. To bal c/d 19000 Jan 1.
Total 19000

Feb 1.

4. M/s Amit Bros a/c

Dr.
Date Particulars Amount Date
Jan 1. To bal b/d 1500 Jan 5.
Jan 4. To sales a/c 1000 Jan 5.
Jan 4. To output CGST a/c 90 Jan 16.
Jan 4. To output SGST a/c 90 Jan 16.
Jan 18. To Bank a/c 950 Jan 31.
Jan 18. To Disc. allowed a/c 50 Jan 31.
Jan 31.
Total 3680

Feb 1. To bal b/d 180

5. M/s Suresh Bros a/c

Dr.
Date Particulars Amount Date
Jan 1. To bal b/d 2500 Jan 11.

Total 2500

6. Stock a/c
Dr.
Date Particulars Amount Date
Jan 1. To bal b/d 4000 Jan 31.

Total 4000

Feb 1. To bal b/d 4000

7. Machinery a/c
Dr.
Date Particulars Amount Date
Jan 1. To bal b/d 10000 Jan 31.

Total 10000
Feb 1. To bal b/d 10000

8. Furniture a/c
Dr.
Date Particulars Amount Date
Jan 1. To bal b/d 1000 Jan 9.
Jan 31.

Total 1000
Feb 1. By bal c/d 900

9. Sunil Bros a/c

Dr.
Date Particulars Amount Date
Jan 6. To bank a/c 975 Jan 1.
Jan 6. To disc. received a/c 25 Jan 13.
Jan 13. To cash a/c 50 Jan 13.
Jan 17. To Bank a/c 1000
Jan 31. To bal c/d 1130

Total 3180
Feb 1.

10. To loan a/c

Dr.
Date Particulars Amount Date
Jan 31. To bal c/d 15000 Jan 1.
Jan 25.

Total 15000
Feb 1.

11. Purchases a/c

Dr.
Date Particulars Amount Date
Jan 2. To Gupta Sons. a/c 1000 Jan 31.
Jan 10. To Cash a/c 750
Jan 13. To Sunil bros ltd a/c 1000

Total 2750
Feb 1. To bal b/d 2750
 13. Input CGST a/c
Cr. Dr.
Particulars Amount Date Particulars Amount Date
By Cash a/c 400 Jan 2. To Gupta Sons. 90 Jan 31.
By Amit Bros a/c 1000 Jan 10. To Cash a/c 67.5
By Cash a/c dr… 600 Jan 11. To cash a/c 9
Jan 28. To cash a/c 9
Total 2000 Jan 31. To bank a/c 13.5
By bal b/d 2000
Total 189
Feb 1. To bal b/d 189

Cr.
Particulars Amount 15. Gupta Sons. a/c
By bal c/d 189 Dr.
Date Particulars Amount Date
Jan 31. To bal c/d 1180 Jan 2.

Total 189 Total 1180

Feb 1.

Cr.
Particulars Amount
By Amit bros a/c 50
By bal c/d 50

Total 100
 Cr.
Particulars Amount
By purchases a/c 750
By input CGST a/c 67.5
By input SGST a/c 67.5
By repairs a/c 100
By input CGST a/c 9
By input SGST a/c 9
By Sunil bros a/c 50
By Bank a/c 500
By municipal taxes a/c 100
By advertisement a/c 100
By input CGST a/c 9
By input SGST a/c 9
By salaries a/c 300
By bal c/d 1527

Total 3598

Cr.
Particulars Amount
By Sunil Bros. a/c 975
By Sunil bros a/c 1000
By Amit bros a/c 950
By Rent a/c 150
By Input CGST a/c 13.5
BY Input SGST a/c 13.5
BY Drawings a/c 250
By bal c/d 17398
Total 20750

Cr.
Particulars Amount
By bal b/d 19000
Total 19000

By bal b/d 19000

Cr.
Particulars Amount
By Cash a/c 1450
By Discount allowed a/c 50
By Bank a/c 950
By Discount allowed a/c 50
By Cash a/c dr… 500
BY Bad debts a/c dr… 500
By bal c/d 180
Total 3680

Cr.
Particulars Amount
By Bank a/c 2500

Total 2500

Cr.
Particulars Amount
By bal c/d 4000

Total 4000

Cr.
Particulars Amount
By bal c/d 10000

Total 10000
 Cr.
Particulars Amount
By cash a/c 100
By bal c/d 900

Total 1000

Cr.
Particulars Amount
By bal b/d 2000
By Purchases a/c 1000
By Input IGST a/c 180

Total 3180
By bal b/d 1130

Cr.
Particulars Amount
By bal b/d 5000
By Bank a/c 10000

Total 15000
By bal b/d 15000

Cr.
Particulars Amount
By bal c/d 2750

Total 2750
 Cr.
Particulars Amount
By bal c/d 189

Total 189

Cr.
Particulars Amount
By Purchases a/c 1000
By Input CGST a/c 90
By Input SGST a/c 90

Total 1180
By bal b/d 1180