[DK Goel] Q. 9 Books of Original Entry Journal Solutions Class 11 CBSE (2025-26)

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Solutions of Question number 9 of Chapter 9 Books of Original Entry Journal DK Goel class 11 CBSE (2025-26)

Pass Journal entries in the books of Raghunath Bros. from the following transactions:-

2025
June 1Raghunath Bros. started busienss with cash ₹ 2,50,000; Goods ₹ 1,00,000 and furniture ₹ 60,000.
June 2Sold goods to Nandlal of the list price of ₹ 20,000 at trade discount of 10%.
June 4Nandlal returned goods of the list price of ₹ 4,000.
June 8Received from Nandlal ₹ 14,150 in full settlement of his account.
June 10Purchased goods from Brij Mohan of the list price of ₹ 10,000 at 15% trade discount.
June 13Returned goods to Brij Mohan of the list price of ₹ 1,000.
June 16Settled the account of Brij Mohan by paying cash, under a discount of 4%.
June 18Purchased goods from Anil ₹ 5,000; Sunil ₹ 10,000.
June 19Paid cash to Anil ₹ 1,900 and discount received ₹ 100.
June 20Paid ₹ 9,800 to Sunil in full settlement of his account.
June 20Bought a ‘Computer’ for ₹ 50,000 for the domestic use of Raghunath.
June 25Sold goods for cash of the list price of ₹ 8,000 at 10% trade discount and 3% cash discount.
June 30Paid Rent ₹ 20,000; Trade Expenses ₹ 12,000 and Travelling Expenses ₹ 6,200.

[Ans. Total ₹ 5,16,100.]

Solution:-

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