The following purchases were made by Karam, Kolkata, during the month

The following purchases were made by Karam, Kolkata, during the month of April, 2019. Prepare Purchases Book and post into Ledger Accounts: 2019 April 8 Purchased on credit from Subodh Brothers, Delhi: 5 chests of tea ₹ 7,000 per chest at a Trade Discount of 10% plus IGST 12% and packing and other charges ₹ 500. April 12 Purchased in cash 20 boxes of tea ₹ 500 per box at a Trade Discount of 10% plus CGST and SGST 6% each. April 18 Purchased from Raj Furnishing House: 3 show cases ₹ 7,500 per case at a Trade Discount of 10% plus CGST and SGST 6% each. April 20 Purchased from Siliguri Tea Agency, Siliguri, West Bengal: 15 boxes of tea ₹ 600 per box at a Trade Discount of 10% plus CGST and SGST 6% each and packing and other charges ₹ 50. April 25 Purchased from Darjeeling Tea House, Darjeeling, West Bengal: 5 kgs of Special Green Tea ₹ 500 per kg at a Trade Discount of 10% plus CGST and SGST 6% each for household consumption of proprietor.

Answer» The following purchases were made by Karam, Kolkata, during the month of April, 2019. Prepare Purchases Book and post into Ledger Accounts:

2019
April 8	Purchased on credit from Subodh Brothers, Delhi: 5 chests of tea ₹ 7,000 per chest at a Trade Discount of 10% plus IGST 12% and packing and other charges ₹ 500.
April 12	Purchased in cash 20 boxes of tea ₹ 500 per box at a Trade Discount of 10% plus CGST and SGST 6% each.
April 18	Purchased from Raj Furnishing House: 3 show cases ₹ 7,500 per case at a Trade Discount of 10% plus CGST and SGST 6% each.
April 20	Purchased from Siliguri Tea Agency, Siliguri, West Bengal: 15 boxes of tea ₹ 600 per box at a Trade Discount of 10% plus CGST and SGST 6% each and packing and other charges ₹ 50.
April 25	Purchased from Darjeeling Tea House, Darjeeling, West Bengal: 5 kgs of Special Green Tea ₹ 500 per kg at a Trade Discount of 10% plus CGST and SGST 6% each for household consumption of proprietor.