Chapter No. 17 – Rectification of Errors – Solution

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Error Rectification in accounting:-

An error means a mistake. When we are doing some work here a number of chances to do mistakes also. So, while an accountant recording, posting, or balancing the ledger account there are numbers of chances that he did a mistake in his work this type of mistake is known as accounting errors. The process of rectifying these mistakes is known as error rectification.

The trial balance is prepared to check the arithmetical accuracy of recording the transactions in the journal, posting to the ledger, and balancing of ledgers accounts. When the trial balance is agreed then it is assumed that the all process of journalizing, posting, and balancing has no error. If the trial balance is not agreed then it is means there are errors in any above-said processes and efforts are made to detecting an error.

But the agreement of trial balance is not the proof of all error-free accounting there is some type of errors which will not affect the total of trial balance. For example, Non-recording of the whole transactions in the books, will not affect the total of the trial balance because we recorded neither debit nor credit. So, we can divide all errors into the two main headings, i) Error which is revealed by the trial balance and, ii) Error which is not revealed by the trial balance.

Type of Errors:

In the books of accounts, errors may occur at any stage like journalizing, posting, balancing, and preparation of trial balance. So, all the errors, whether affecting trial balance or not, are classified on the basis of their nature into the following four categories:-

  1. Errors of Omission
  2. Errors of Commission
  3. Principle Errors
  4. Compensating Errors

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Chapter No. 17 – Rectification of Errors – Solution

Question No.01 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 01 Chapter No 17 How will be the following errors rectified? (i) Purchases Book is overcast by 10,000 ...
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Question No.02 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 02 Chapter No 17 2. How will be the following errors rectified? (i) Sales Book is short cast ...
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Question No.03 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 03 Chapter No 17 3. How will you rectify the following errors? Sales Book is overcast by 5,000 ...
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Question No.04 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 04 Chapter No 17 4.Rectify the following errors assuming that there is no Suspense Account: (i) Salary of ...
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Question No.05 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 05 Chapter No 17 5.Which of the following errors will affect the Trial Balance? (i) The total of ...
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Question No.06 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 06 Chapter No 17 6.Rectify the following errors: (i) The Sales Book of December was added short by ...
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Question No.07 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 07 Chapter No 17 7. Rectify the following errors assuming that there is no Suspense Account: (i) The ...
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Question No.08 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 08 Chapter No 17 8. Following errors are discovered in the books of Sh. Ram Lal. Make the ...
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Question No.09 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 09 Chapter No 17 9.Pass the Journal entries rectifying the following errors: (i) Purchases for 10,000 was omitted ...
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Question No.10 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 10 Chapter No 17 10. Following errors affecting the accounts of the year 2016–17 were detected in the ...
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Question No.11 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 11 Chapter No 17 11. Rectify the following errors: (i) Purchases Book has been undercast by 1,000.(ii) Credit ...
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Question No.12 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 12 Chapter No 17 12.Rectify the following errors: (i) Total of one page of the Sales Book was ...
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Question No.13 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 13 Chapter No 17 13.Rectify the following errors: (i) Purchases Book is overcast by 500. (ii) Salary paid ...
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Question No.14 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 14 Chapter No 17 14.Correct the following errors in Mohan Lal’s Book:(i) Payment of 5,000 for salaries (to ...
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Question No.15 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 15 Chapter No 17 15.Rectify the following errors: (i) Sales to Vinod of 143 posted to his account ...
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Question No.16 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 16 Chapter No 17 16.Give the rectifying entries of the following: (i) Sales of 20,000 to Manoj were ...
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Question No.17 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 17 Chapter No 17 17.Correct the following errors in Mohan Lal’s Book: (i) A sum of 1,500 written ...
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Question No.18 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 18 Chapter No 17 18.Correct the following errors in Hari’s Books: (i) Credit sale of 132 to R ...
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Question No.19 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 19 Chapter No 17 19.Rectify the following errors: (i) A purchase of 5,000 from Ram was omitted to ...
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Question No.20 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 20 Chapter No 17 20. Mukesh fund that the Trial Balance did not agree. He found the following ...
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Question No.21 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 21 Chapter No 17 21. Pass the rectifying entries for the following (i) Sales of goods 6,000 to ...
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Question No.22 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 22 Chapter No 17 22. Give rectifying Journal entries for the following errors: (i) Sales of goods to ...
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Question No.23 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 23 Chapter No 17 23. Give rectifying entries for the following: |(i) 5,400 received from Mr A was ...
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Question No.24 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 24 Chapter No 17 24.Pass Journal entries rectifying the following errors: (i) A cheque for 10,000 was received ...
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Question No.25 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 25 Chapter No 17 25.Rectifying the following errors: (i) Sales Book has been totalled 1,000 short. (ii) Goods ...
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Question No.26 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 26 Chapter No 17 26. How will you rectify the following errors? (i) 500 spent on building repairs ...
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Question No.27 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 27 Chapter No 17 27.Pass Journal entries to rectify the errors in the following cases: (i) A purchase ...
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Question No.28 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 28 Chapter No 17 28.(i) What are the different causes that make a Trial Balance incorrect? (ii) Pass ...
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Question No.29 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 29 Chapter No 17 29.Rectify the following errors: (i) Wages paid for the construction of office debited to ...
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Question No.30 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 30 Chapter No 17 30. There was an error in the Trial Balance of Ram Gopal on 31st ...
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Question No.31 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 31 Chapter No 17 31. Trial Balance of a bookkeeper shows an excess of debits over credits by ...
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Question No.32 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 32 Chapter No 17 32. The accountant of a firm finds that the Trial Balance as on 31st ...
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Question No.33 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 33 Chapter No 17 33. You are presented with a Trial Balance showing a difference which has been ...
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Question No.34 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 34 Chapter No 17 34. Rectify the following errors found in the books of Mr. B. Trial Balance ...
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Question No.35 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 35 Chapter No 17 35. Pass the rectification entries for the following transactions: (i) An amount of 2,000 ...
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Question No.36 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 36 Chapter No 17 36. The Trial Balance of M/s. Gupta & Sons shows a difference of 52,200 ...
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Question No.37 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 37 Chapter No 17 37. A Trial Balance disclosed a difference of 417 placed on the credit side ...
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Question No.38 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 38 Chapter No 17 38. There was a difference of 720 in the Trial Balance which has been ...
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Question No.39 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 39 Chapter No 17 39.Rectify the following errors by means of Journal entries: (i) A cheque of 5,000 ...
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Question No.40 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 40 Chapter No 17 40.The Trial Balance of S. Sen did not agree and the difference in books ...
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Question No.41 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 41 Chapter No 17   41. Rectify the following errors: (i) Sale of old furniture worth 3,000 treated ...
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Question No.42 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 42 Chapter No 17 42. There was a difference in the Trial Balance of M/s. Jain & Sons, ...
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Question No.43 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 43 Chapter No 17 43. Give the Journal entries to rectify the following errors: (i) Purchases Book was ...
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Question No.44 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 44 Chapter No 17 44. Rectify the following errors: (i) The total of one page of Sales Book ...
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Question No.45 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 45 Chapter No 17 45.Rectify the following errors by passing Journal entries: (i) Old furniture sold for 500 ...
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Question No.46 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 46 Chapter No 17 46. Rectify the following errors by passing Journal entries: (i) A sum of 470 ...
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Question No.47 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 47 Chapter No 17 47.While trying to close his books for the year ended 31 st March, 2014, ...
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Question No.48 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 48 Chapter No 17 48. Pass the rectification entries for the following transactions: (i) Repairs to plant amounting ...
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Question No.49 Chapter No.17 T.S. Grewal 1 Book 2019 Solution min min 360x202 - Chapter No. 17 - Rectification of Errors - Solution
Question No 49 Chapter No 17 49. The bookkeeper of a firm found that his Trial Balance was out (excess ...
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T.S. Grewals Double Entry Book Keeping - Chapter No. 17 - Rectification of Errors - Solution

T.S. Grewal’s Double Entry Book Keeping

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