[DK Goel] Q. 15 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 15 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)
Following transactions were recorded in the books of Darshan Traders:-
| 2023 | |
| March 1 | Sold to Chandra Light House:- 50 Tubelights @ ₹ 60 each Less: 20% 20 Heaters @ ₹ 120 each Less; 25% |
| 5 | Purchased from Charat Ram Electric Co.:- 25 Table Fans @ ₹ 600 each 20 Ceiling Fans 2 ₹ 800 each |
| 10 | Chaudhry & Sons purchased from us:- 80 Dozen Bulbs @ ₹ 90 per Dozen |
| 12 | Purchased from Ram Lal & Sons one Typewriter for ₹ 6,000 on credit, for office use. |
| 16 | Sri Ram & Sons sold to us:- 10 Electric Irons @ ₹ 180 each less: 10% |
| 20 | Chandra Light House returned:- 5 Tubelights sold on March 1 |
| 22 | Sold goods to Jai Bhagwan & Co. for cash ₹ 10,000 |
| 25 | Returned to Sri Ram & Sons 2 Electric Irons purchased on March 16. |
You are required to prepare (i) Purchase Book; (ii) Sales Book; (iii) Purchase Return Book, and (iv) Sales Return Book.
[Ans. Total of Purchase Book ₹ 32,620; Sales Book ₹ 11,400; Purchase Return Book ₹ 324; Sales Return Book ₹ 240. Purchase of Typewriter will be recorded in Journal Proper.]
Solution:-
