[DK Goel] Q. 30 Books of Original Entry Journal Solutions Class 11 CBSE (2025-26)

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Solutions of Question number 30 of Chapter 9 Books of Original Entry Journal DK Goel class 11 CBSE (2025-26).

Rectify the following entries assuming that the narration in each case is correct:

DateParticularsDr.Cr.
2025
May 4
Building A/c Dr.
Brokerage A/c Dr.
To Bank A/c
(Purchase of building and payment of brokerage on its purchase)
5,00,000
10,000
5,10,000
May 10Drawings A/c Dr.
To Sales A/c
(Goods taken away by the proprietor for personal use)
12,00012,000
May 16Filing Cabinet A/c Dr.
Electric Fan A/c Dr.
To Cash A/c
(Purchase of filing cabinet and an electric fan)
4,000
2,500
6,500
May 18Cash A/c Dr.
To Sales A/c
(Goods worth ₹ 10,000 sold at 10% trade discount and 3% cash discount
8,7308,730
May 20Bank A/c Dr.
To Naresh
(Receipt of 25 paise per rupee from the estate of Naresh who is declared insolvent)
10,00010,000
May 31Bank Charges A/c Dr.
To Cash A/c
(Charges made by bank for its services)
150150

Solution:-

Below is the list of all solutions

S.NSolutions
1Question – 1
2Question – 2
3Question – 3
4Question – 4
5Question – 5
6Question – 6
7Question – 7
8Question – 8
9Question – 9
10Question – 10
S.NSolutions
11Question – 11
12Question – 12
13Question – 13
14Question – 14
15Question – 15
16Question – 16
17Question – 17
18Question – 18
19Question – 19
20Question – 20
S.NSolutions
21Question – 21
22Question – 22
23Question – 23
24Question – 24
25Question – 25
26Question – 26
27Question – 27
28Question – 28
29Question – 29
30Question – 30
S.NSolutions
31Question – 31
32Question – 32
33Question – 33
34Question – 34
35Question – 35
36Question – 36
37Question – 37
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