[DK Goel] Q. 3 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 3 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)
Record the following transactions in the Sales Book of Ganesh & Co. of Jaipur (Rajasthan), who deal in Furniture. Assume CGST @ 6% and SGST @ 6%:-
| 2022 | |
| June 4 | Sold to Gupta Furniture House, Agra (U.P.):- 120 Chairs @ ₹ 2,500 per Chair 25 Tables @ ₹ 8,000 per Table Less: 5% |
| 8 | Sold to Raja Furniture House, Ahmedabad (Gujarat):- 8 Almirahs @ ₹ 15,000 each 9 Steel Cabinets @ ₹ 20,000 each Less: Trade Discount of 10% |
| 12 | Sold old Computer for ₹ 1,500 to Mohan & Co. on Credit |
| 20 | Sold 4 Sofa sets @ ₹ 25,000 each to Varun & Co. for cash |
| 25 | Sold to New Furniture House, Jaipur:- 5 Sofa sets @ ₹ 20,000 each 10 Tables @ ₹ 8,000 each |
| 28 | Purchased from Ram Lal & Co. Jaiput on credit:- 50 Chairs @ ₹ 2,000 each |
[Ans. Sales ₹ 9,25,000; CGST ₹ 10,800; SGST ₹ 10,800; IGST 89,400; Total ₹ 10,36,000.]
Solution:-

