Read below DK Goel Solutions Class 11 Chapter 12 Books of Original Entry Special Purpose Subsidiary Books. These answers have been developed based on the latest Class 11 DK Goel Accountancy book used by commerce stream students issued for current year and the questions given in each chapter.

This chapter of DK Goel Accounting Solutions presents a huge variety of sums related to subsidiary book posting of transactions and purchase book which can be very helpful to understand the concepts of Subsidiary Books accounting.

The chapter also has lot of best quality problems or questions which can be very helpful to understand the concepts for Class 11 students of Accountancy and will also help build a strong foundation.

DK Goel Solutions Class 11 Chapter 12 solutions are free and will help you to prepare for Class 11 Accountancy

Books of Original Entry – Special Purpose Subsidiary Books DK Goel Class 11 Accountancy Solutions

Students can refer below for solutions for all questions given in your DK Goel Accountancy Textbook for Class 11 in Chapter 12

Question 1: Give specimen of the following, with two entries in each-
(i) Purchase Book, (ii) Purchases Return Book.

Solution 1:
Purchases Book:-

Purchases Return Book:- Return Outwards Book of Modern Shoes, Kolkata (West Bengal)

Question 2: Explain Debit and Credit note in five sentences.

Solution 2: Debit note:- When items are returned by the consumer, a debit note is prepared by the buyer which is considered a debit note since the account of the party is debited with the sum written in it.

Credit note:- When the items exchanged are retrieved, a credit note is prepared by the vendor. It is referred to as a credit note since the account of the party from whom items are returned is paid with the amount written in the note.

Question 3: Name the various entries which have to be passed through a journal through we might have kept all the subsidiary books in the business.

Solution 3: Below are the entries from which we should have maintained all the subsidiary books in the organization in a journal:-
1.) Fixed asset acquisitions on credit, i.e. Credit-based acquisitions of equipment.
2.) Making arrangements for loans in question.
3.) Providing Commodity Depreciation.

Question 1: Prepare a Purchase Book in the books of M/s Modern Furniture House, Lucknow (U.P) from the following transactions assuming CGST @ 6% and SGST @ 6% :-

2017	DK Goel Solutions Class 11 Chapter 12
Jun-05	Bought from Mohan Lal & Co., Kanpur (U.P) :-
	20 Godrej Chairs @ Rs.  2,000 each
	5 Godrej Tables @ Rs.  6,000 each
	Trade Discount 20%
10	Purchased from Bharat Bhushan & Sons, Varanasi (U.P) :-
	5 Almirahs @ Rs.  12,000 each
	2 Revolving Chairs @ Rs.  20,000 each
	Trade Discount 10%
14	Purchased from Surya Traders, Lucknow (U.P)
	80 Desks @ Rs.  2,500 each
	10 Sofa Sets @ Rs.  20,000 each
	Trade Discount @ 15%
20	Purchased for cash from Gopi Chand Haldi Ram, Delhi :-
	4 Tables @ Rs.  5,000 each
25	Bought Furniture for office use from New Furniture House, Faridabad on Credit :
	5 Chairs @ Rs.  2,500 per Chair.
	2 Tables @ Rs.  5,000 per Table.

Solution 1:

Working Note:-
Price of a chair = Rs. 2,000
Price of 20 chairs = Rs. 2,000 × 20
Price of 20 chairs = Rs. 40,000

Price of a table = Rs. 6,000
Price of 5 tables = Rs. 6,000 × 5
Price of 5 tables = Rs. 30,000

Price of a Almirah = Rs. 12,000
Price of 5 chairs = Rs. 12,000 × 5
Price of 5 chairs = Rs. 60,000

Price of a Revolving chairs = Rs. 20,000
Price of 2 tables = Rs. 20,000 × 2
Price of 2 tables = Rs. 40,000

Question 2: M/s Ram Narain & Sons of Kerala, who are dealers in readymade garments, purchased the following :-

2017	DK Goel Solutions Class 11 Chapter 12
May-02	Purchased from Fashion House, Mumbai (Maharashtra) :-
	100 Shirts @ Rs. 1,800 per Shirt
	75 T-shirts @ Rs.  1,600 per piece
	Less: Trade Discount 20%; and freight charges payable Rs.  10,000.
May-10	Purchased from Appolo Garments, Kerala :-
	65 Shirts @ Rs.  2,000 per piece
	80 T-shirts @ Rs.  1,500 per piece
	Less: 20% Trade Discount and freight charges payable Rs.  2,000.
May-15	Purchased from Garden Furniture House, Kolkata :-
	12 Chairs @ Rs.  5,000 per Chair
May-25	Purchased from Amitabh Shirts, New Delhi for cash :-
	120 Shirts @ Rs.  1,500 per Shirt

Prepare Purchase Book assuming CGST @ 9% and SGST @ 9%.

Solution 2: Purchases Book in the books of M/s Ram Narain & Sons, Kerala

Working Note:-

Question 3: Record the following transactions in the Sales Book of Ganesh & Co. of Jaipur (Rajasthan), who deal in Furniture. Assume CGST @ 6% and SGST @ 6% :-

2017
Jun-04	Sold to Gupta Furniture House, Agra (U.P.) :-
	120 Chairs @ Rs.  2,500 per Chair
	25 Tables @ Rs.  8,000 per Table
	Less: 5%
8	Sold to Raja Furniture House, Ahmedabad (Gujarat) :-
	8 Almirahs @ Rs.  15,000 each
	9 Steel Cabinets @ Rs.  20,000 each
	Less: Trade discount of 10%
12	Sold old Computer for Rs.  1,500 to Mohan & Co. on Credit.
20	Sold 4 Sofa sets @ Rs.  25,000 each to Varun & Co. for cash
25	Sold to New Furniture House, Jaipur:-
	5 Sofa sets @ Rs.  20,000 each
	10 Tables @ Rs.  8,000 each
28	Purchased from Ram Lal & Co. Jaipur on credit :-
	50 chairs @ Rs.  2,000 each

Solution 3: Sales Book in the books of Ganesh & Co. of Jaipur, (Rajasthan) 

Working Note:-

1. Price of a chair = Rs. 2,500
   Price of 120 such chairs = Rs. 2,500 × 120 = Rs. 3,00,000
   Price of a table = Rs. 8,000
   Price of 25 such tables = Rs. 8,000 × 25 = Rs. 2,00,000
2. Price of a Almirah = Rs. 15,000
   Price of 8 such chairs = Rs. 15,000 × 8 = Rs. 1,20,000
   Price of a Steel cabinet = Rs. 20,000
   Price of 9 such tables = Rs. 20,000 × 9 = Rs. 1,80,000

Question 4: Record the following transactions in the Sales Book of M/s Ajanta Electronics, Ranchi (Jharkhand) assuming CGST @ 9% and SGST @ 9%:

2018
Mar-01	Sold to Vandna Electronics, Kolkata (West Bengal) Vide Invoice No. 1255 :
	50 Musical Alarm Clocks @ Rs.  800 each
	40 Wall Clocks @ Rs.  500 each
	Trade Discount 20%
10	Sold to Mohan Watch Company, Patna (Bihar) Vide Invoice No. 1256 :
	25 Deluxe Wall Clocks @ Rs.  800 each
	Trade Discount 10%
15	Sold to Superior Watch Company, Ranchi Vide Invoice No. 1257 :
	75 Deluxe Wall Clocks @ Rs.  800 each
	40 Super Deluxe Wall Clocks @ Rs.  1,000 each
	Trade Discount 15%
20	Sold to Modern Electronics, Ranchi Vide Cash Memo No. 5234 :
	100% Musical Alarm Clocks @ Rs.  800 each
	Trade Discount 20%

Solution 4: Sales Book in the books of M/s Ajanta Electronics, Ranchi (Jharkhand)

Working Note:-

1. Price of a Musical Alarm Clock = Rs. 800
   Price of 50 such Musical Alarm Clock = Rs. 800 × 50 = Rs. 40,000
   Price of a Wallclock = Rs. 500
   Price of 40 such Wallclock = Rs. 500 × 40 = Rs. 20,000
2. Price of a Deluxe Wall Clocks = Rs. 800
   Price of 75 such Deluxe Wall Clocks = Rs. 800 × 75 = Rs. 60,000
   Price of a Super Deluxe Wall Clocks = Rs. 1,000
   Price of 40 such tables = Rs. 1,000 × 40 = Rs. 40,000

Question 5: Write up Return Outward Book of Malthotra & Co., Bhiwani (Haryana) from the following transactions assuming CGST @ 6% and SGST @ 6%:

2017
Aug-04	Returned to Saraswati House, Bhiwani 25 Chairs @ Rs.  1,800 per Chair, being not of specified quality.
	Trade Discount 10%
12	Sent back one Dining Table to Navneet Enterprise, Karnal (Haryana) for not being polished @ Rs.  10,000 and 20 Chairs @ Rs.  2,000 each.
20	Returned to Yadav & Co., Patiala (Punjab), being not according to sample :-
	20 Chairs @ Rs.  1,500 each.
	2 Dressing Tables @ Rs.  7,500 each.
28	Allowance claimed from Navneet Enterprise, Ludhiana (Punjab) on account of mistake in the invoice Rs.  5,000.

Solution 5:

Point in Mind:–
A ‘Debit Note’ is written by the customer and forwarded to the seller. A Debit Note is prepared for the return of merchandise by the seller for whatever reason. As the party’s account is debited with the sum written in this file, it is considered a Debit Note. The ‘Debit Note’ is the basis for writing in the Return or Return Outward Book for Transactions.

Question 6: Enter the following transactions in the Returns Inward Book of Anand Cloth House, Ajmal Khan Road, Mathura (U.P.) assuming CGST @ 2.5% and SGST @ 2.5% :-

Oct-03	Chakravarti & Co. Jaipur (Rajasthan), returned to us being not according to sample :-
	50 Metre Cotton Cloth @ Rs.  200 per Metre
	30 Metre Silk Cloth @ Rs.  500 per Metre
	Trade Discount 20%
12	Narain Rai & Co. Indore (M.P.), returned being not up to the approved sample :-
	25 Metre woollen cloth @ Rs.  400 per Metre
20	Goods sold to Janaki Das Sita Ram, Agra (U.P.) now returned by them, being defective valued at Rs.  8,000.
28	Allowance allowed to Kesari Lal & Sons, Sadar Bazar, Prayagraj (U.P.) on account of a mistake in the invoice Rs.  3,000.

Solution 6:

Question 7: Prepare Returns Inward and Returns Outward Books from the following in the books of Modern Shoes, Kolkata (West Bengal) assuming CGST @ 6% and SGST @ 6% :-

2018
Jan-03	Returned to Bata Shoe Co., Kolkata
	50 pairs of Chappals being not up to the approved sample @ Rs.  600 per pair
	Less: Trade Discount 20%
10	Guru Nanak & Co., Kolkata, returned to us :-
	10 pairs of Shoes, for being defective @ Rs.  1,200 per pair
	Less: Trade Discount 10%
15	Returned to Baluja Shoe Co., Kolkata
	20 pairs of ladies chappals @ Rs.  500 per pair
	Less: 15%
22	Partap Footwear Co., Patna (Bihar), returned to us :-
	50 pairs of Shoes @ Rs.  1,400 per pair
	Less: 5%
27	Manoj Shoe Co., Kolkata, returned to us :-
	20 pairs of Sandals @ Rs.  1,000 per pair
31	Returned to Liberty Shoe Co., Ranchi (Jharkhand) defective shoes worth Rs.  5,000.

Question 8: Enter the following transactions in the ‘Journal Proper’ of Karuna Stores :

Mar-01	Purchased furniture on credit from Kuber Furniture Store for Rs.  15,000.
Mar-05	Goods for Rs.  6,000 given away as charity.
Mar-12	Goods worth Rs.  8,000 and Cash Rs.  4,000 were stolen by an employee.
Mar-15	Arun who owed us Rs.  20,000 was declared insolvent and nothing was received from him.
Mar-18	Proprietor withdrew for his personal use cash Rs.  5,000 and goods worth Rs.  10,000.
Mar-31	Provide interest on capital of Rs.  5,00,000 at 6% p.a. for full year.
Mar-31	Out of the rent paid this year, Rs.  5,000 is related to the next year.
Mar-31	Salaries due to clerks Rs.  12,000.

Solution 8:

Question 9: Record the following transactions of Keshav Bros. in the proper books :

2017
Jan. 1	Assets : Cash in hand Rs.  8,500; Cash at Bank Rs.  1,40,000; Stock of goods Rs.  2,20,000; Due from Manohar Lal Rs.  30,000 and Deep Chand Rs.  24,000; Furniture and Equipment Rs.  3,00,000.
	Liabilities : Due to Sunil Rs.  15,000.
2	Withdrawn from bank Rs.  20,000.
4	Paid salaries Rs.  22,000.
6	Sold goods to Surya Narain :
	60 metres silk @ Rs.  150 per metre
	100 metres cotton @ Rs.  70 per metre
	Less : Trade Discount @ 121212%
8	Surya Narain returned 40 metres Cotton.
9	Received full payment from Manohar Lal by cheque, sent it to bank, Discount allowed 3%.
10	Purchased from Ganga Parshad :
	300 metres cotton @ Rs.  60 per metre
	500 metres silk @ Rs.  120 per metre
	Less : Trade Discount 10%.
12	Sold goods to Vinita for cash Rs.  16,000.
13	Accepted a bill for Rs.  25,000 for 30 days drawn by Ganga Parshad.
15	Gave cheque to Ganga Parshad for Rs.  45,000, discount allowed by him Rs.  200.
18	Paid to Sunil Rs.  14,850 after receiving discount of 1%.
20	Mr. Keshav Chand took away 5 metres silk costing Rs.  100 per metre for his personal use.
24	Paid rent by cheque Rs.  2,000.
25	Received from Surya Narain Rs.  11,000 in full settlement of his account.
27	Old newspapers sold for cash Rs.  400.
27	Paid for stationery and postage Rs.  500.
28	Sold 400 metres silk @ Rs.  160 per metre to Sh. Ganesh Chand.
31	Received cash Rs.  40,000 from Sh. Ganesh Chand and also received a B/R from him for the balance amount due from him for 2 months.

Solution 9:

Question 10:
Name the books of original entry where the following transactions will be recorded with reasons there of:
(a) Goods Purchased from Ram Lal Rs. 5,000 on credit.
(b) Provision for doubtful debts created @ 5% on debtors with book value of Rs. 10,000.
(c) Defective goods sold to Babita on credit worth Rs. 4,000 were returned by her.
(d) Purchased furniture on credit from Mr. Ratan Singh for Rs. 15,000 for use in the business.

Solution 10:

Question 11: Prepare the purchase book of M/s Shiv Stationers from the following:

2010
Jun-01	Purchased from Gagan Stationery Mart on credit
	(i) 70 dozens pencils @ Rs.  25 per dozen.
	(ii) 10 dozens registers @ Rs.  15 per register.
Jun-10	Purchased from Amrit Furniture
	2 Tables @ Rs.  1,500 per table.
Jun-15	Purchased 3 dozens ink pots @ Rs.  80 per dozen from Mehar Paper Co. and received cash discount of Rs.  50.
Jun-18	Purchased from Rehman Bros. on credit
	(i) 5 reams of white paper @ Rs.  50 per ream
	(ii) 120 pens @ Rs.  60 per dozen.
	Less trade discount of 10%

Solution 11:

Working Note:-
1dozen = 12units
120 pen will be = 120/12 = 10 dozen
Price of 1 dozen pen = Rs. 60
Price of 10 dozen pen = Rs. 60 × 10 = Rs. 600

Question 12: From the following particulars prepare the Purchases Book of Rama Book Store:

Feb 1, 2017	Purchased from M/s Brown & Co. on credit.
	5 gross pencils @ Rs.  100 per gross.
	1 gross registers @ Rs.  200 per dozen.
	Less: 10% trade discount.
Feb 2, 2017	Purchased for cash from stationery Mart.
	10 gross exercise books @ Rs.  60 per dozen.
Feb 6, 2017	Purchased from The Paper Co.
	5 reams of white paper @ Rs.  100 per ream
	10 reams of brown paper @ Rs.  65 per ream
	Less: trade discount @ 10%

Solution 12:

Question 13: Enter the following transactions in the Sales Book of M/s Sri Ram & Sons, Kolkata:−

2017
Jan-05	Sold to Ramesh Stationery House, Kolkata :−
	50 Dozen Pencils @ Rs.  20 per doz.
	20 Dozen Pens @ Rs.  5 per Pen
	Trade Discount 10%
8	Sold to Gupta Stationery Shop, Kanpur :−
	10 Dozen Note Books @ Rs.  60 per doz.
	15 Gross Rubbers @ Rs.  10 per doz.
20	Sold old newspapers for Rs.  150
24	Sold to Modern Stationery House, Lucknow for Cash :−
	25 Dozen Pencils @ Rs.  22 per doz.
28	Sold to Ali Mohammad & Sons, Allahabad :−
	10 Reams of Paper @ Rs.  80 per Ream
	Discount 15%
31	Sold old furniture to Kedar Nath & Co., Allahabad on credit Rs. 2,200

Solution 13:

Working Note:-
1 gross = 12 Dozen
15 Gross Rubbers = 15 × 12 = 180 dozen
Price of 1 dozen = Rs. 10
Price of 180 dozen = 180 × Rs. 10 = Rs. 1800

Question 14: Prepare Sales book and Purchases book of M/s Deendayal from the following transactions:−

2016	DK Goel Solutions Class 11 Chapter 12
Jun-07	Purchased from Arora & Co., Nai Sarak
	10 Chairs @ Rs.  200 each
	1 Table for Rs.  600
	Trade discount 10%
Jun-10	Sold to Sudha Furniture Co., Agra
	2 Almirahs @ Rs.  2,000 each
	Less : 15%
Jun-12	Sold to Meera Mart for cash
	10 Tables @ Rs.  1,000 each
Jun-15	Purchased from Hira Lal & Sons for cash
	15 Chairs @ Rs.  350 each
Jun-16	Purchased from Fateh Chand & Co., Delhi
	5 Chairs @ Rs.  180 each
Jun-25	Sold to Ravi Sharma, Delhi
	2 Dining Tables @ Rs.  6,000 each
	Less : 10%

Question 15: Following transactions were recorded in the books of Darshan Traders:−

You are required to prepare (i) Purchase Book; (ii) Sales Book; (iii) Purchase Return Book, and (iv) Sales Return Book.

Question 16: Enter the following transactions of a dealer in electrical goods in the appropriate subsidiary books :

2017		(Rs. )
Jan. 1	Assets : Cash in hand Rs.  12,400; Stock Rs.  3,60,000; Debtors : Abhilash Rs.  20,000; Bhuwan Rs.  30,000, Charu Rs.  52,000; Furniture Rs.  2,25,000.
	Liabilities : Bank overdraft Rs.  38,000; Creditors : Dinesh Rs.  15,000; Eknath Rs.  25,000.
3	Purchased from Raghuraj & Sons :
	80 electric Kettles @ Rs.  300 each
	40 electric irons @ Rs.  420 each
	20% Trade Discount.
5	Withdrew from Bank	20,000
6	Acceptance received from Abhilash at one month for the amount due from him.
10	Purchased a computer from Gursharan Bros. on credit for office use	40,000
12	Returned 10 electric kettles to Raghuraj & Sons.
14	Paid Raghuraj & Sons by cheque the balance due to them.
15	Paid to Gursharan Bros. Rs.  30,000 in cash and the balance by a cheque.
16	Paid wages in cash	500
20	Purchased from Dinesh :
	10 Washing Machines @ Rs.  16,000 each
	4 Vacuum cleaners @ Rs.  6,000 each
	15% Trade Discount
22	Sold to Charu
	200 electric shavers @ Rs.  250 each
	400 toasters @ Rs.  150 each
	450 heaters @ Rs.  200 each
	10% Trade Discount
24	Received from Charu a cheque in full settlement of his account. The cheque is paid into bank.	2,30,000
25	Acceptance given to Dinesh for 30 days	1,50,000
25	Cheque issued to Dinesh in full settlement of his account	21,000
25	Sold for Cash 20 electric irons	9,000
27	Deposited into bank	5,000
30	Paid staff salaries by cheque	15,000
30	Bank charged incidental expenses Rs.  50 and charged interest Rs.  1,200.

Solution 16: