[DK Goel] Q. 16 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)

Solutions of Question number 16 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)

Enter the following transactions of a dealer in electrical goods in the appropriate subsidiary books:

2023
Jan 1	Assets: Cash in hand ₹ 12,400; Stock ₹ 3,60,000; Debtors: Abhilash ₹ 20,000; Bhuwan ₹ 30,000, Charu ₹ 52,000; Furniture ₹ 2,25,000.
	Liabilities: Bank Overdraft ₹ 38,000; Creditors : Dinesh ₹ 15,000, Eknath ₹ 25,000.
3	Purchased from Raghuraj & Sons: 80 electric kettles @ ₹ 300 each 40 electric irons @ ₹ 420 each 20% Trade Discount
5	Withdrew from Bank	20,000
6	Acceptance received from Abhilash at one month for the amount due from him.
10	Purchased a computer from Gursharan Bros. on credit for office use	40,000
12	Returned 10 electric kettles to Raghuraj & Sons.
14	Paid Raghuraj & Sons by cheque the balance due to them.
15	Paid to Gursharan Bros. ₹ 30,000 in cash and the balance by a cheque.
16	Paid wages in cash	500
20	Purchased from Dinesh: 10 Washing Machines @ ₹ 16,000 each 4 Vacuum Cleaners @ ₹ 6,000 each 15% Trade Discount
22	Sold to Charu 200 electric shavers @ ₹ 250 each 400 toasters @ ₹ 150 each 450 heaters @ ₹ 200 each 10% Trade Discount
24	Received from Charu a cheque in full settlement of his account. The cheque is paid into bank	2,30,000
25	Acceptance given to Dinesh for 30 days	1,50,000
25	Cheque issued to Dinesh in full settlement of his account	21,000
25	Sold for Cash 20 electric irons	9,000
27	Deposited into bank	5,000
30	Paid staff salaries by cheque	15,000
30	Bank charged incidental expenses ₹ 50 and charged interest ₹ 1,200

[Ans. Cash in hand ₹ 5,900; Cash at Bank ₹ 99,510; Total of Purchase Book ₹ 1,89,040; Sales Book ₹ 1,80,000; Purchase Return Book ₹ 2,400; Total of Journal Proper ₹ 9,11,800.]