Maharashtra Board Text books

Maharashtra State Board Bookkeeping and Accountancy 11th Solutions Chapter 5 Subsidiary Books

Objective Type Questions & Answers

1. Answer the following questions in one sentence.

Question 1.
What are Subsidiary Books?
Answer:
Subdivision of journals on the basis of nature of transactions is known as Subsidiary Books.

Question 2.
What is a Cash Book?
Answer:
The subsidiary book in which details of cash are received in the form of cash, cheques, drafts, etc., and details of payment made in the form of cash, cheques, drafts, etc. is called a cash book.

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 3.
State the meaning of ‘Contra entry’.
Answer:
The accounting entries which appear on both the sides of cash book are called contra entries.

Question 4.
State the meaning of the imprest system of Petty Cash Book.
Answer:
Imprest System of Petty cash book is a system in which head cashier gives fixed (imprest) amount to the petty cashier at the beginning of month/fortnight to meet the expenses of that period. Later on the shortfall after meeting the expenses is reimbursed by the head cashier.

Question 5.
Which transactions are recorded in Purchase Book?
Answer:
Goods purchased on credit for resale are only recorded in the Purchase Book.

Question 6.
Which sales are recorded in Sales Book?
Answer:
Credit sales of goods are recorded in Sales Book.

Question 7.
Which transactions are recorded in the Journal Proper?
Answer:
Journal Proper is meant for recording opening entries, closing entries, adjustment entries, transfer entries, and rectification entries.

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 8.
Who is a Petty Cashier?
Answer:
A cashier in charge of recording transactions in a petty cash book is known as Petty Cashier.

2. Give a word/term or phrase for each of the following statements:

Question 1.
A person who maintains Petty Cash Book.
Answer:
Petty Cashier

Question 2.
A bank account which the businessman prefers to open.
Answer:
Current Account

Question 3.
Petty Cash Book in which the payment side is ruled in suitable columns.
Answer:
Analytical Petty Cash Book

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 4.
Subsidiary book in which only credit purchases of goods are recorded.
Answer:
Purchase Book

Question 5.
Subsidiary book in which return of goods sold on credit is recorded.
Answer:
Sales Return Book

Question 6.
The entry is recorded on both sides of the cash book.
Answer:
Contra Entry

Question 7.
Name the account which encourages personal savings.
Answer:
Saving Account

Question 8.
A note was issued by the buyer to the seller giving full details of goods returned.
Answer:
Debit Note

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 9.
A note was issued by the seller on receipt of defective goods from the customer.
Answer:
Credit Note

Question 10.
Name the bank account on which overdraft facility is given to the Account holder.
Answer:
Current Account

3. Select the most appropriate answers from the alternatives given below and rewrite the sentences.

Question 1.
Cash column of Cash Book can never have ____________ balance.
(a) credit
(b) debit
(c) zero
(d) none of the above
Answer:
(a) credit

Question 2.
Any entry recorded on both sides of Cash Book is known as ____________ entry.
(a) opening
(b) rectifying
(c) transfer
(d) contra
Answer:
(d) contra

Question 3.
The source document for recording in Sales book is ____________
(a) Inward Invoice
(b) Outward Invoice
(c) Voucher
(d) Cash Memo
Answer:
(b) Outward Invoice

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 4.
Credit purchase of Machinery is recorded in the ____________
(a) Purchase Book
(b) Cash Book
(c) Journal Proper
(d) Returns Outward Book
Answer:
(c) Journal Proper

Question 5.
Sub-division of journal is known as ____________ book.
(a) Subsidiary
(b) Purchase Return
(c) Purchase
(d) Journal Proper
Answer:
(a) Subsidiary

Question 6.
Additional cash introduced in business is recorded in ____________
(a) Purchase Book
(b) Cash Book
(c) Journal Proper
(d) Returns Inwards Book
Answer:
(b) Cash Book

Question 7.
Entry for bad debts is recorded in the ____________
(a) Sales Book
(b) Purchase Book
(c) Cash Book
(d) Journal Proper
Answer:
(d) Journal Proper

Question 8.
Direct deposit made by the customer into our bank is recorded in the ____________ side of the Cash Book.
(a) payments
(b) credit
(c) receipts
(d) both
Answer:
(c) receipts

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 9.
The person who draws the cheque and signs on it is the ____________
(a) drawer
(b) drawee
(c) payee
(d) all of the above
Answer:
(a) drawer

Question 10.
A fixed amount is deposited for a fixed period in ____________ deposit account.
(a) Current
(b) Savings
(c) Fixed
(d) Recurring
Answer:
(c) Fixed

4. State whether the following statements are True or False with reasons:

Question 1.
Journal is a book of secondary entry.
Answer:
This statement is False.
Journal is a book of prime entry.

Question 2.
Assets sold on credit are entered in Sales Journal.
Answer:
This statement is False.
Assets sold on credit are entered in Journal Proper.

Question 3.
Cash and credit purchases are entered in Purchase Book.
Answer:
This statement is False.
Only credit purchases are entered in Purchase Book.

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 4.
Cash sales are entered in Sales Journal.
Answer:
This statement is False.
Cash sales are entered in the cash book.

Question 5.
Cash Book records transactions relating to receipts and payments of cash.
Answer:
This statement is True.
Cashbook is prepared for cash transactions only. All incomes are receipts and they are recorded on the debit side of Cashbook. All expenses are payments recorded to the credit side.

5. Do you agree with the following statements.

Question 1.
Trade discount is recorded in Cash Book.
Answer:
Disagree

Question 2.
Petty Cash Book is a book with having a record of big payments.
Answer:
Disagree

Question 3.
Cash received is entered on the debit side of the Cash Book.
Answer:
Agree

Question 4.
Transactions recorded on both debit and credit side of Cash Book is known as Contra Entry.
Answer:
Agree

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 5.
Credit purchase of machinery is entered in Purchase Journal.
Answer:
Disagree

6. Complete the following sentences:

Question 1.
Cash Book is a ____________ Journal.
Answer:
Subsidiary

Question 2.
In Journal Proper, only ____________ discount is recorded.
Answer:
Cash

Question 3.
Return of goods purchased on credit to the suppliers will be entered in ____________ Journal.
Answer:
Purchase return

Question 4.
Assets sold on credit are entered in ____________
Answer:
Journal proper

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 5.
Double column Cash Book records transactions relating to cash and ____________
Answer:
Bank

Question 6.
Credit purchases of goods are recorded in ____________
Answer:
Purchase Book

Question 7.
Cash Book does not record the ____________ Transactions.
Answer:
Credit

Question 8.
Credit balance shown by a bank column in Cash Book is ____________
Answer:
Overdraft

Question 9.
Petty Cash Book is used for recording ____________ expenses.
Answer:
Petty

Question 10.
In Purchase Book goods purchased on ____________ are recorded.
Answer:
Credit

7. Correct the following sentences and rewrite them the same.

Question 1.
Cash purchases of goods are recorded in the Purchase book.
Answer:
Cash purchases of goods are recorded in Cashbook.

Question 2.
Cash Book records cash transactions as well as credit transactions.
Answer:
Cash Book records only cash transactions.

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 3.
Small and large business records all transactions in subsidiary books.
Answer:
Large business records all transactions in subsidiary books.

Question 4.
The person who maintains the Petty Cash Book is called Chief Cashier.
Answer:
The person who maintains the Petty Cash Book is called Petty Cashier.

8. Calculate the following.

Question 1.
Cash purchases for ₹ 1,60,000 at 10% T.D. and 5% C.D. What is the amount of Net purchases?
Answer:
Gross Price = ₹ 1,60,000
Less: 10% T.D. = ₹ 16,000
Net Price = ₹ 1,44,000
Less: 5% C.D. = ₹ 7,200
Net Purchases = ₹ 1,36,800

Question 2.
Purchased goods from Harish for ₹ 12,000 @ 7% T.D. What is the amount of Trade discount?
Answer:
Trade Discount = Purchases Price × Percentage of T.D.
= 12,000 × 7100
= ₹ 840

Question 3.
Sold 50 Shirts at ₹ 300 per shirt and 40 Trousers at ₹ 600 each. What is the amount of sales?
Answer:
(1) 50 Shirts × ₹ 300 = ₹ 15,000
(2) 40 Trousers × ₹ 600 = ₹ 24,000
Total Sales = ₹ 39,000

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 4.
Sold 30 Jackets at ₹ 500 per Jacket at 8% Trade discount, What is the amount of Trade discount?
Answer:
Sales Value = 30 Jackets × ₹ 500 = ₹ 15,000
Trade Discount = 15,000 × 8100 = ₹ 1,200

9. Complete the following Table.

Question 1.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q1
Answer:
2,000

Question 2.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q2
Answer:
45,000

Question 3.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q3
Answer:
1,84,000

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 4.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q4
Answer:
1,10,000

Question 5.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q5
Answer:
8,000

Question 6.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q6
Answer:
1,40,000

Question 7.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q7
Answer:
1,10,000

Question 8.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q8
Answer:
1,580

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 9.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q9
Answer:
1,650

Question 10.
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books 9 Q10
Answer:
600

Practical Problems

Question 1.
Prepare a two-column Cash Book with the help of the following information for January 2018.

January 2018Amt (₹)
01Started business with cash1,20,000
03Cash paid into Bank of Baroda50,000
05Purchased goods from Sakshi on credit20,000
06Sold goods to Divakar and received a bearer cheque20,000
10Paid to Sakshi cash20,000
14Cheque received on December 06, 2018, deposited into Bank
18Sold goods to Shivaji on credit12,000
20Cartage paid in cash500
22Received cash from Shivaji12,000
27Commission received5,000
30Drew cash for personal use2,000

Solution:
In the books of ____________
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q1
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q1.1
Note: Transactions dated 5th and 18th are credit transactions, hence not to be recorded in the cash book.

Question 2.
Prepare a two-column Cash Book from the following transaction for the year July 2018.

July 2018Amt (₹)
01Cash in hand17,500
01Cash at Bank5,000
03Purchased goods for cash3,000
05Received cheque from Arun10,000
08Sold goods for cash8,000
10Arun’s cheque deposited into the bank
12Purchased goods and paid by cheque20,000
15Paid establishment expenses through bank1,000
18Cash Sales7,000
20Deposited into bank10,000
24Paid General Expenses500
27Received commission by Cross cheque6,000
29Paid Rent2,000
30Withdrew cash for personal use1,200
31Wages paid6,000

Solution:
In the books of ____________
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q2
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q2.1

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Question 3.
Record the following transactions in the Cash Book of M/s Kamal Traders. Balance for the month of July 2018: Cash in hand ₹ 2,000 and balance in Bank Current account ₹ 8,000.

July 2018Amt (₹)
03Cash Sales2,300
05Purchased goods and amount paid by cheque6,000
08Cash Sales10,000
12Paid General Expenses700
15Sold goods and amount received by Cheque and deposited into Bank20,000
18Purchased Motor Car paid by Cheque15,000
20Cheque received from Mrunal deposited into Bank10,000
22Cash Sales7,000
25Mrunal’s cheque returned dishonoured
28Paid Rent2,000
29Paid Telephone expenses by cheque500
31Cash is withdrawn from Bank for personal use2,000

Prepare a two-column Cash Book.
Solution:
In the books of M/s Kamal Traders
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q3

Question 4.
Prepare Analytical Petty Cash Book from the following transactions in the books of Swarali General Stores, Kolhapur. The imprest amount is ₹ 1,500 received from the main cashier.

2018 JanuaryAmt (₹)
01Paid Cartage50
02Telephone Charges40
02Bus Fare20
03Postage30
04Refreshment to Employees80
06Courier Charges30
08Refreshment to Customers50
10Cartage35
15Taxi Fare to Manager70
18Purchased Stationery65
20Bus Fare10
22Xerox Charges30
25Internet Charges35
27Postage Stamps200
29Repair on Furniture105
30Cleaning Expenses115
31Miscellaneous Expenses100

Solution:
Analytical Petty Cash Book of Swarali General Stores
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q4

Question 5.
From the following information prepare Columnar Petty Cash Book kept on imprest system in the books of Manisha Books Stall, Beed.

2018 AprilAmt (₹)
01Opening petty cash balance200
02Received a bearer cheque to make up the imprest amount1,200
03Gave a tip to peon40
04Purchased stationery150
05Paid Taxi Fare35
06Purchased Stamp pad140
07Paid Cartage40
08Paid Bus Fare30
11Paid to sweeper50
13Purchased a box of pencils40
14Paid Mobile charges35
15Gave it to Sohan on account250
19Paid for Refreshment to staff150
20Paid Railway Fare30
21Paid Carriage65

Solution:
Analytical Petty Cash Book of Manish a Books Stall, Beed
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q5

Question 6.
Prepare proper Subsidiary Books and post them to the ledger from the following transactions for the month of February 2018.

2018 FebruaryAmt (₹)
01Goods sold to Virat5,000
04Purchased goods from Khushboo Traders2,480
06Sold goods to Shankar Traders2,100
07Virat returned goods600
08Returns goods to Khusboo Traders280
10Sold goods to Mahesh3,300
14Purchased from Kunti Traders5,200
15Furniture purchased from Arun3,200
17Bought goods from Kunti Traders4,060
20Return goods to Kunti Traders200
22Return goods from Mahesh250
24Purchased goods from Kirti less 10% T.D.5,700
25Sold goods to Shri Surya goods less 5% T.D.6,600
26Sold goods to Prakash Brothers4,000
28Return goods to Kirti less 10% T.D.1,000
28Prakash Brothers returned goods500

Solution:
In the books of ____________
Purchase Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6

Sales Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6.1

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Purchase Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6.2

Sales Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6.3

In the books of ____________
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6.4
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6.5
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6.6
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6.7
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q6.8

Question 7.
Enter the following transactions in the books of Vijay in Purchase Book, Sales Book, Purchase Returns Book and Sales Returns Book and Journal Proper for the month of August 2018.
2018 August
01 Purchased goods from Vikas Stores ₹ 18,000 at 5% Trade Discount
02 Sold goods of ₹ 9,000 to Prabhakar Traders
05 Veena sold goods of ₹ 16,000 to us at 5% Trade Discount as per our order dated 28th July, 2018.
08 Sent a Debit Note to Vikas Stores ₹ 1,600 (Gross) for goods returned.
10 Sold goods of ₹ 12,000 on credit to Shamal & Sons at 6% Trade Discount.
18 Received Credit Note from Veena ₹ 900 (Gross) for goods returned.
22 Sent Credit Note to Prabhakar Traders for ₹ 1,500 for goods returned. Received Dedit note from Shamal & Sons for ₹ 1,200 (Net) for goods returned.
23 Purchased goods of ₹ 16,600 from Priya Stores and paid for Carriage ₹ 150.
25 Purchased goods from Sadhana Stores ₹ 12,000 and sold the same to Aradhana Stores at a profit of 20% on cost.
28 Aradhana Stores returned goods of ₹ 2,400 as they were defective and the same were returned to Sadhana Stores.
31 Purchased Furniture for office use ₹ 30,000 from Art Furniture Works on credit.
Solution:
In the books of Vijay
Purchase Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q7

Sales Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q7.1

Purchase Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q7.2

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Sales Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q7.3

Journal Proper
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q7.4

Question 8.
Mr. Akash gives you the following information and asks you to prepare Purchase Book, Sales Book, Purchase Returns Book and Sales Return Book for the month of January 2018.
2018 January
01 Purchased goods on credit from Dhanal Traders for ₹ 15,000 and sold the same to Kunal Traders at a profit of 25% on cost.
05 Placed an order with Sunetra for goods of ₹ 10,000 less 5% Trade discount.
08 Purchased goods of ₹ 20,000 at 10% Trade Discount from Saurabha Traders.
13 Sold goods to Vinayak Stores ₹ 8,000 at 5% Trade Discount.
15 Vinayak Stores returned goods to us ₹ 200.
18 Sunetra executed our order placed on 5th Jan. 2018.
20 Sold goods to Vishnu Traders ₹ 21,000 less 5% Trade Discount.
22 Returned goods to Sunetra ₹ 1,000 (Gross).
28 Kunal Traders returned goods to us ₹ 500
30 Returned goods to Sourabh Traders ₹ 1,500.
Solution:
In the books of Mr. Akash
Purchase Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q8

Sales Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q8.1

Purchase Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q8.2

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Sales Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q8.3

Question 9.
Enter the following transactions in the Subsidiary Book of Kamal Traders.
2018 April
01 Bought from Suhas goods of ₹ 12,000 as per his Invoice No. 41.
04 Purchased from Virat goods of ₹ 11,870 less 10% Trade Discount vide Bill No. 12.
07 Bought from Kuldip goods of ₹ 11,000 less 25% Trade Discount vide Bill No. 12.
08 Bought from M/s. Art Furniture Works, Furniture for ₹ 13,000 vide Invoice No. 84.
12 Sold to Dhiraj goods of ₹ 11,500 vide Sales Invoice No. 27
13 Sold to Raja goods of ₹ 12,780 less 5% Trade Discount, vide invoice No. 88
21 Sold to Suresh goods of ₹ 8,000 less 20% Trade Discount
23 Dhiraj returned goods of ₹ 500 vide our Credit note No. 14
26 Suresh returned goods of ₹ 150 (gross) vide our Credit Note No. 115
28 Returned to Suhas goods ₹ 1,200 vide our Debit Note No. 09
30 Returned to Virat goods of ₹ 1,300 (Gross) vide our Debit Note No. 10.
30 Returned to Kuldip goods of ₹ 1,100 (Gross) vide our Debit Note No. 11.
Solution:
In the books of Kamal Traders
Purchase Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q9

Sales Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q9.1

Purchase Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q9.2

Sales Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q9.3

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Journal Proper
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q9.4

Question 10.
Enter the following transactions in the Subsidiary Books of Navyug Traders:
2018 March
01 Sold to Bharat Patil goods ₹ 10,000 at 10% Trade discount.
04 Purchased from Naresh goods of ₹ 11,000 less 10% Trade discount.
06 Purchased Furniture from M/s. Sham Furniture Works, of ₹ 15,000 for office use.
07 Bharat Patil returned 20% of the goods bought by him on 1st March above and we gave him fresh goods in exchange.
08 Sold to Sundar goods of ₹ 13,000 less 15% Trade Discount.
10 Sold to Sumit Computer for ₹ 23,800 with a book value of ₹ 24,000.
12 Placed an order with Sajan for goods of ₹ 12,000.
17 Purchased from Naresh goods of ₹ 14,000 and sold them to Kamesh for ₹ 16,000.
19 Kamesh returned us goods of ₹ 1,600 and immediately returned the same to Naresh.
23 Sold to Rakesh for ₹ 4,500 old Furniture with a book value of ₹ 4,800.
26 Returned to M/s. Sham Furniture Works, office Furniture of ₹ 4,500.
28 Sajan executed our order dated 12th March, 2018.
Solution:
In the books of Navyug Traders
Purchase Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q10

Sales Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q10.1

Purchase Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q10.2

Sales Return Book
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q10.3

Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books

Journal Proper
Maharashtra Board 11th BK Textbook Solutions Chapter 5 Subsidiary Books Practical Problems Q10.4