[DK Goel] Q. 2 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 2 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)
M/s Ram Narain & Sons of Kerala, who are dealers in readymade garments. purchased the following:-
| 2023 | |
| May 2 | Purchased from Fashion House, Mumbai (Maharshtra):- 100 Shirts @ ₹ 1,800 per Shirt 75 T-shirts @ ₹ 1,600 per piece Less: Trade Discount 20%; and freight charges payable ₹ 10,000 |
| 10 | Purchased from Appolo Garments, Kerala:- 65 Shirts @ ₹ 2,000 per piece 80 T-shirts @ ₹ 1,500 per piece Less: 20% Trade Discount and freight charges payable ₹ 2,000. |
| May 15 | Purchased from Garden Furniture House, Kolkata:- 12 Chairs @ ₹ 5,000 per chair |
| 25 | Purchased from Amitabh Shirts, New Delhi for cash:- 120 Shirts @ ₹ 1,500 per Shirt |
Prepare Purchase Book assuming CGST @ 9% and SGST @ 9%.
[Ans. Purchase ₹ 4,40,000; Input CGST ₹ 18,180; Input SGST ₹ 18,180; Input IGST ₹ 45,000; Freight Inwards ₹ 12,000; Total ₹ 5,33,360.]
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 |
