[DK Goel] Q. 8 Special Purpose Subsidiary Book Solutions Class 11 CBSE (2025-26)

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Solutions of Question number 8 of Chapter 12 Special Purpose Subsidiary Book DK Goel class 11 CBSE (2025-26)

Enter the following transactions in the ‘Journal Proper’ of Karuna Stores:

2023
March 1Purchased furniture on credit from Kuber Furniture Store for ₹ 15,000.
March 5Goods for ₹ 6,000 given away as charity.
March 12Goods worth ₹ 8,000 and cash ₹ 4,000 were stolen by an employee.
March 15Arun who owed us ₹ 20,000 was declared insolvent and nothing was received from him.
March 18Proprietor withdrew for his personal use cash ₹ 5,000 and goods worth ₹ 10,000.
March 31Provide interest on capital of ₹ 5,00,000 at 6% p.a. for full year.
March 31Out of the rent paid this year, ₹ 5,000 is related to the next year.
March 31Salaries due to clerks ₹ 12,000.

Solution:-

Hint: Entry for cash transactions will not be recorded in the journal proper.

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