[DK Goel] Q. 1 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 1 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)
Prepare a Purchase Book in the books of M/s Modern Furniture House, Lucknow (U.P) from the following transactions assuming CGST @ 6% and SGST @ 6% :-
| 2022 | |
| June 5 | Bought from Mohan Lal & Co., Kanpur (U.P):- 20 Godrej Chairs @ ₹ 2,000 each 5 Godrej Tables @ ₹ 6,000 each Trade Discount 20% |
| 10 | Purchased from Bharat Bhushan & Sons, Varanasi (U.P):- 5 Almirahs @ ₹ 12,000 each 2 Revolving Chairs @ ₹ 20,000 each Trade Discount 10% |
| 14 | Purchased from Surya Traders, Lucknow (U.P) 80 Desks @ ₹ 2,500 each 10 Sofa Sets @ ₹ 20,000 each Trade Discount @ 15% |
| 20 | Purchased for cash from Gopi Chand Haldi Ram, Delhi:- 4 Tables @ ₹ 5,000 each |
| 25 | Bought Furniture for office use from New Furniture House, Faridabad on Credit: 5 Chairs @ ₹ 2,500 per Chair 2 Tables @ ₹ 5,000 per Table |
[Ans. Purchase ₹ 4,86,000; Input CGST ₹ 29,160; Input SGST ₹ 29,160; Total ₹ 5,44,320.]
Solution:-
