[DK Goel] Q. 35 Books of Original Entry Journal Solutions Class 11 CBSE (2025-26)

Solutions of Question number 35 of Chapter 9 Books of Original Entry Journal DK Goel class 11 CBSE (2025-26).

Journalise the following transactions:

(i) Bought goods from Arun for ₹ 2,00,000 at a trade discount of 15% and cash discount of 2%. Paid 80% amount immediately.

(ii) Purchased goods for ₹ 20,000 from X and supplied it to Y for ₹ 26,000.

(iii) Cash withdrawn from bank ₹ 5,000 for personal use and ₹ 25,000 for office use.

(iv) Goods destroyed by fire: Cost Price ₹ 40,000.

(v) Provide 20% depreciation on machinery costing ₹ 50,000.

(vi) Out of insurance paid this year, ₹ 3,000 is related to next year.

(vii) Allow ₹ 5,000 as interest on capital and charge ₹ 1,000 as interest on drawings.

(viii) Sohan who owed us ₹ 25,000 was declared insolvent and a cheque of 40 paise in a ₹ is received from his in full settlement.

(ix) Paid Income Tax ₹ 10,000 by cheque.

(x) Salary paid ₹ 80,000 and Salary Outstanding ₹ 20,000.

[Ans. Total ₹ 4,40,000.]

Solution:-

Below is the list of all solutions

S.N	Solutions
1	Question – 1
2	Question – 2
3	Question – 3
4	Question – 4
5	Question – 5
6	Question – 6
7	Question – 7
8	Question – 8
9	Question – 9
10	Question – 10

S.N	Solutions
11	Question – 11
12	Question – 12
13	Question – 13
14	Question – 14
15	Question – 15
16	Question – 16
17	Question – 17
18	Question – 18
19	Question – 19
20	Question – 20

S.N	Solutions
21	Question – 21
22	Question – 22
23	Question – 23
24	Question – 24
25	Question – 25
26	Question – 26
27	Question – 27
28	Question – 28
29	Question – 29
30	Question – 30

S.N	Solutions
31	Question – 31
32	Question – 32
33	Question – 33
34	Question – 34
35	Question – 35
36	Question – 36
37	Question – 37