Question No 9 Chapter No 10 - Unimax 11 Class

Question No 9 Chapter No 10 - Unimax Class 11

The following errors were disclosed in the books of Mr. Babu. Correct the errors.

(1) The total of sales book has overcast by ₹1,000.
(2) In purchases book the total of one page ₹ 5,365 was carried forward to next page as ₹ 5,356.
(3) A sales return from Mr. Mitra ₹ 200 was entered in the sales book.
(4) Cash received from R. Ray ₹ 500 was posted to the account of M. Roy.
(5) Purchases goods book has been undercast by ₹ 100.
(6) ₹ 200 for repair to machinery has been taken to machinery account.

The solution of Question No 9 Chapter No 10 -

Journal

Date	Particulars			L.F.	Debit	Credit
1	Sales A/c	Dr.			1,000
	To Suspense A/c					1,000
	(Being sales book overcast, now rectified)
2	Purchases A/c	Dr.			9
	To Suspense A/c					9
	(Being total of purchases book ₹ 5,365 c/d as ₹ 5,356, now rectified)
3	Sales returns A/c	Dr.			200
	Sales A/c				200
	To Mitra’s A/c					400
	(Being sales return from Mitra entered in sales book, now rectified)
4	M. Roy’s A/c	Dr.			500
	To R. Roy’s A/c					500
	(Being cash received from R. Roy’s posted to M. Ros’s a/c, now rectified)
5	Suspense A/c	Dr.			100
	To Purchases returns A/c					100
	(Being purchases return book undercast, now rectified)
6	Repair A/c		Dr.		200
	To Machinery A/c					200
	(Being repair of machinery taken to machinery a/c, now rectified)

It is all about Question 9 Chapter 10 of Class 11 unimax, If you have any problem please comment below.

Read out the full article to know the meaning of Rectification of Errors 

Error Rectification in accounting – Explanation with examples

Also, Check out the same article in Hindi from the following link

Error Rectification in accounting – Explanation with examples-in Hindi

Also, Check out the solved question of all Chapters: –

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Part-I

• Chapter No. 1 - Introduction of Accounting
• Chapter No. 2 - Theory Base of Accounting
• Chapter No. 3 - Vouchers and Transactions
• Chapter No. 4 - Journal
• Chapter No. 5 - Goods and Services Tax (GST): An Introduction
• Chapter No. 6 - Ledger
• Chapter No. 7 - Special Purpose Book -  Cash Book
• Chapter No. 8 - Other Subsidiary Books 
• Chapter No. 9 - Trial Balance 
• Chapter No. 10 - Rectification of Errors
• Chapter No. 11 - Depreciation
• Chapter No. 12 - Provision and Reserves
• Chapter No. 13 - Bank Reconciliation Statement
• Chapter No. 14 - Bills of Exchange 

Students may choose only one part from the Part II and Part III

Part-II

• Chapter No. 15 - Financial Statements (Without Adjustments)
• Chapter No. 16 - Financial Statements (With Adjustments)
• Chapter No. 17 - Accounts from Incomplete Records -  Single Entry System

Part-III

• Chapter No. 18 - Introduction to Computers and Accounting information System
• Chapter No. 19 - Computerised Accounting
• Chapter No. 20 - Accounting Software: Tally 
• Chapter No. 21 - Data Base System
• Chapter No. 22 - Concept of Entity and Relationship