Problem No 2 Chapter No 10 – Unimax 11 Class


Problem No 2 Chapter No 10 – Unimax Class 11

Free Accounting book Solution - Class 11 and Class 12

The following errors were detected in the books of Asa Ram & Sons. For the year ended 30th June,2019:

1. A builder’s bill for ₹ 2,700 for the erection of a small shed was debited to repairs account.
2. A cost of new vehicle of ₹ 12,600 had been debited to purchase account.
3. Goods of the value of ₹ 150 returned by Chand mal bros. were included in stock, but no entry was made in the books.
4. Repair to plant amounting to ₹ 567 has been charged to plant and machinery account.
5. Wages paid to the firm’s own workmen for making credited additions to machinery amounting to ₹ 5,000 were posted to wages account.
6. A cheque for ₹ 75 received from Lala Ram was credited to the account to Tilak Ram and debited to cash account instead of bank account.
7. A sum of ₹ 100 drawn by the proprietor was debited to traveling expenses account. Give journal entries to correct above errors.    

The solution of Question No 2 Chapter No 10: –

S.No.   Particulars L.F. Debit Credit
1 Building A/c Dr.   2,700  
  To Repairs A/c       2,700
  (Being expenses for erection of a small shed had been wrongly debited to repairs, in place of building a/c, now rectified)        
2 Vehicle’s A/c   Dr.    12,600  
  To Purchases A/c       12,600
  (Being cost of new vehicle had been debited to purchases a/c, now rectified)        
3 Sales return A/c Dr.   150  
  To Chand mal bros. ’s A/c       150
  (Being goods return to Chand mal bros. but not recorded in books, now rectified)        
4 Repair A/c Dr.   567  
  To plant & machinery A/c       567
  (Being repaired to plant & machinery had been wrongly charged to plant & machinery a/c, now rectified)        
5  Plant & Machinery A/c  Dr.   5,000  
  To Wages A/c       5,000
  (Being wages paid-for addition to machinery had been wrongly debited to wages a/c in place of machinery a/c, now rectified)      

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.


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


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


  • 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 

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