[DK Goel] Q. 5 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 5 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)
Write up Return Outward Book of Malhotra & Co., Bhiwani (Haryana) from the following transactions assuming CGST @ 6% and SGST @ 6%:-
| 2022 | |
| August 4 | Returned to Saraswati House, Bhiwani 25 Chairs @ ₹ 1,800 per Chair, being not of specified quality Trade Discount 10% |
| 12 | Sent back one Dining Table to Navneet Enterprise, Karnal (Haryana) for not being polished @ ₹ 10,000 and 20 Chairs @ ₹ 2,000 each. |
| 20 | Returned to Yadav & Co., Patiala (Punjab), being not according to sample:- 20 Chairs @ ₹ 1,500 each 2 Dressing Tables @ ₹ 7,500 each |
| 28 | Allowance claimed from Navneet Enterprise, Ludhiana (Punjab) on account of mistake in the invoice ₹ 5,000. |
[Ans. Purchase Returns ₹ 1,40,500; Input CGST ₹ 5,430; Input SGST ₹ 5,430; Input IGST ₹ 6,000; Total ₹ 1,57,360.]
Solution:-
