Final Remedial Class 2022-2023

Day Book
1-Apr-21 to 31-Mar-22
Page 1
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty
1-Apr-21 M Ltd. Purchase 1 1,20,960.00
Purchases 1,08,000.00
CGST 6,480.00
SGST 6,480.00
1-May-21 G Ltd. Sales 1 2,24,000.00
Sales 2,00,000.00
CGST 12,000.00
SGST 12,000.00
1-Jun-21 M Ltd. Payment 1 1,20,960.00
State Bank of India 1,15,000.00
Discount Received 5,960.00
1-Jun-21 R Ltd. Sales 2 2,35,200.00
Sales 2,10,000.00
IGST 25,200.00
1-Jul-21 R Ltd. Receipt 1 2,35,200.00
State Bank of India 2,30,000.00
Discount Allowed 5,200.00
1-Sep-21 G Ltd. Credit Note 1 16,800.00
Sales Return 15,000.00
CGST 900.00
SGST 900.00
1-Nov-21 Plant and Machinery Journal 1 18,00,000.00
CGST 1,62,000.00
SGST 1,62,000.00
PQR Ltd. 21,24,000.00
1-Dec-21 Land and Building Journal 2 30,00,000.00
ABC Ltd. 30,00,000.00
1-Jan-22 PQR Ltd. Payment 2 21,24,000.00
ABC Ltd. 30,00,000.00
State Bank of India 51,24,000.00
1-Jan-22 Bank Loan Receipt 2 10,00,000.00
10% Debentures 38,00,000.00
State Bank of India 48,00,000.00
1-Jan-22 Investments Receipt 3 1,50,000.00
State Bank of India 1,88,000.00
Profit on Sale of Investment 38,000.00
1-Jan-22 Abnormal Loss Due to Fire Journal 3 6,000.00
SNP Insurance Co. 9,000.00
Input Tax Reversal 1,800.00
Purchases 15,000.00
CGST 900.00
SGST 900.00
31-Mar-22 Electricity Payment 3 20,000.00
State Bank of India 20,000.00
31-Mar-22 Telephone Expenses Payment 4 14,000.00
CGST 1,260.00
SGST 1,260.00
State Bank of India 16,520.00

continued ...
Final Remedial Class 2022-2023
Day Book : 1-Apr-21 to 31-Mar-22 Page 2
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty

31-Mar-22 Salaries Payment 5 50,000.00

Salaries Outstanding 50,000.00
State Bank of India 1,00,000.00
31-Mar-22 Interest on 10%Debentures Payment 6 80,000.00
State Bank of India 80,000.00
31-Mar-22 Insurance Premium Payment 7 28,320.00
State Bank of India 28,320.00
31-Mar-22 Rent Receipt 4 8,00,000.00
State Bank of India 8,00,000.00
31-Mar-22 Salaries Journal 4 10,000.00
Salaries Outstanding 10,000.00
31-Mar-22 Depreciation on Land and Building Journal 5 3,00,000.00
Depreciation on Plant and Machinery 3,50,000.00
Land and Building 3,00,000.00
Plant and Machinery 3,50,000.00
31-Mar-22 Insurance Premium Journal 6 1,800.00
Prepaid Insurance 1,800.00
31-Mar-22 Interest on 10%Debentures Journal 7 95,000.00
Outstanding Int. on Debentures 95,000.00
31-Mar-22 Interest on Bank Loan Journal 8 30,000.00
Outstanding Int. on Bank Loan 30,000.00