[ISC] Q 3, 4 Sub Division Journal Solutions TS Grewal Class 11 (2026-27)
Solution of Question number 3 and 4 of Sub Division Journal TS Grewal class 11 ISC 2026-27
Q. 3. From the following transactions of Kamal Appliances, Guwahati, prepare Purchases Book and post into Ledger:
| 2022 April 1 | Purchased from Videocon India Ltd., Kolkata: 30 Colour T.Vs @ ₹ 15,000 each, less Trade Discount @ 10%, Freight charges ₹ 2,000. |
| April 15 | Purchased from Sony India Ltd., Guwahati: 10 colour T.Vs @ ₹ 20,000 each less Trade Discount @ 10% |
| April 20 | Purchased from Music India Ltd., Delhi: 10 Music systems @ ₹ 10,000 each less Trade Discount @ 15%. |
| April 30 | Purchased from Videocon India Ltd., Kolkata: 5 Washing machines @ ₹ 15,000 each less Trade Discount @ 20%, plus Freight Charges ₹ 1,000. |
| April 30 | Bought from Pragati Furnitures: 2 tables @ ₹ 3,000 each, 10 chairs @ ₹ 600 each. |
Solution:-
Q. 4. The following purchases were made by M/s. Bikram Traders, Kolkata, dealing in Tea/Coffee, etc., during the month of April, 2022. Prepare Purchases Book and post into Ledger Accounts:
| 2022 April 8 | Purchased on credit from Subodh Brothers, Delhi: 5 chests of tea @ ₹ 7,000 per chest at a Trade Discount of 10% plus packing and other charges ₹ 500. |
| April 12 | Purchased in cash 20 boxes of tea @ ₹ 500 per box at a Trade Discount of 10%. |
| April 18 | Purchased on credit 3 show cases @ ₹ 7,500 per case from Raj Furnishing House at a Trade Discount of 10%. |
| April 20 | Purchased on credit 15 boxes of tea @ ₹ 600 per box at a Trade Discount of 10% from Siliguri Tea Agency, Siliguri, West Bengal and packing and other charges ₹ 50. |
| April 25 | Purchased 5 Kg of Special Green Tea on Credit from Darjeeling Tea House, Darjeeling, West Bengal @ ₹ 500 per kg at a Trade Discount of 10% for household consumption of proprietor. |
Solution:-
