[CBSE] Q 3, Q 4 Solutions Special Purpose Books II other Book TS Grewal (2025-26)
Solutions of Question number 3 and 4 Special Purpose Book II other Books TS Grewal class 11 CBSE Board 2025-26 Session?
Q. 3. From the following transactions of Kamal, prepare Purchases Book and post in Ledger:
| 2022 April 1 | Purchased from Videocon India Ltd. Kolkata: 30 Colour T.Vs @ ₹ 15,000 each, less Trade Discount @ 10%, plus Freight charges ₹ 2,000. |
| April 15 | Purchased from Sony India Ltd., Guwahati: 10 colour T.Vs @ ₹ 20,000 each less Trade Discount @ 10% |
| April 20 | Purchased from Music India Ltd., Delhi: 10 Music systems @ ₹ 10,000 each less Trade Discount @ 15% |
| April 30 | Purchased from Videocon Indis Ltd., Kolkata: 5 Washing Machines @ ₹ 15,000 each less Trade Discount @ 20%, Frieght charges ₹ 1,000. |
[Total of Purchased Book – ₹ 7,33,000; Purchases A/c (Dr.) – ₹ 7,30,000; Freight Inwards A/c (Dr.) ₹ 3,000; Videocon India Ltd., Kolkata (Cr.) ₹ 4,68,000; Sony India Ltd., Guwahati (Cr.,) ₹ 1,80,000; Music India Ltd., Delhi (Cr.) ₹ 85,000.]

Solution:-

Q. 4. Prepare Sales Book from the following transactions of Gurman Traders dealing in furniture. Open the Ledger Accounts also:
| 2022 April 1 | Sold to M/s. Gupta Furniture House, Delhi: 100 Chairs @ ₹ 1,500 per chair 40 Tables @ ₹ 2,000 per table Less: Trade Discount @ 5% |
| April 10 | Sold to M/s. Ajit Singh & Sons, Kolkata: 150 Desks @ ₹ 1,000 per desk 160 Chairs @ ₹ 1,500 per chair Less: Trade Discount @ 5% |
| April 15 | Sold to M/s. Ideal Furniture House, Darjeeling: 10 Sofa sets @ ₹ 75,000 each 5 Almirahs @ ₹ 3,000 each 25 Round Tables @ ₹ 4,000 each Less: Trade Discount @ 10% |
[Total of Sales Book – ₹ 13,67,500; Sales A/c (Cr.) – ₹ 13,67,500; M/s Gupta Furniture House, Delhi (Dr.) – ₹ 2,18,500; M/s. Ajit Singh & Sons, Kolkata (Dr.) – ₹ 3,70,500; M/s Ideal Furniture House, Darjeeling (Dr.) – ₹ 7,78,500.]

Solution:-
In the Book of M/s Gurman Traders
Sales Book

Below is the solutions of all Practical Problems
