[DK Goel] Q. 10 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 10 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)
Name the books of original entry where the following transactions will be recorded with reasons thereof:
| (a) | Goods Purchased from Ram Lal ₹ 5,000 on credit. |
| (b) | Provision for doubtful debts created @ 5% on debtors with book value of ₹ 10,000 |
| (c) | Defective goods sold to Babita on credit worth ₹ 4,000 were returned by her. |
| (d) | Purchased furniture on credit from Mr. Ratan Singh for ₹ 15,000 for use in the business. |
[Ans. (a) Purchase Book; (b) Journal Proper; (c) Sales Return Book; (d) Journal Proper]
Solution:-
(a) Purchase Book because it is a credit purchase of goods.
(b) Journal Proper because it can not be recorded in any of other subsidiary books.
(c) Sales Returns Book because customer has returned the goods.
(d) Journal Proper because furniture is an asset and not the goods.
