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 per pair
Less: Trade Discount 20%
10 Guru Nanak & Co., Kolkata, returned to us:
10 pairs of Shoes, for being defective @ ₹1,200 per pair
Less: Trade Discount 10%
15 Returned to Baluja Shoe Co., Kolkata
20 pairs of ladies chappals @ ₹500 per pair
Less: 15%
22 Partap Footwear Co., Patna (Bihar), returned to us
50 pairs of Shoes @ ₹1,400 per pair
Less : 5%
27 Manoj Shoe Co., Kolkata, returned to us :
20 pairs of Sandals @ ₹1,000 per pair
31 Returned to Liberty Shoe Co., Ranchi (Jharkhand) defective shoes worth ₹5,000.

D.K.Goel/2024 Edition/Practical Questions/Q-07

For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company

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