[DK Goel] Q. 4 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 4 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)
Record the following transactions in the Sales Book of M/s Ajanta Electronics, Ranchi (Jharkhand) assuming CGST @ 9% and SGST @ 9%:
| 2024 | |
| March 1 | Sold to Vandana Electronoics, Kolkata (West Bengal) Vide Invoice No. 1255: 50 Musical Alarm Clocks @ ₹ 800 each 40 Wall Clocks @ ₹ 500 each; Carriage Charges ₹ 4,000 Trade Discount 20% |
| 10 | Sold to Mohan Watch Company, Patna (Bihar) Vide Invoice No. 1256: 25 Deluxe Wall Clocks @ ₹ 800 each Trade Discount 10%; Packing Charges ₹ 1,000 |
| 15 | Sold to Superior Watch Company, Ranchi Vide Invoice No. 1257: 75 Deluxe Wall Clocks @ ₹ 800 each 40 Super Deluxe Wall Clocks @ ₹ 1,000 each Trade Discount 15% |
| 20 | Sold to Modern Electronics, Ranchi Vide Cash Memo No. 5234: 100 Musical Alarm Clocks @ ₹ 800 each Trade Discount 20% |
[Ans. Sales ₹ 1,51,000; Output CGST ₹ 7,650; Output SGST ₹ 7,650; Output IGST ₹ 12,780; Freight and Packing Charges ₹ 5,000; Total ₹ 1,84,080.]
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 |
