Question No 05 Chapter No 16
Rectification Before the preparation of the trial balance
05. Rectify the following errors which are detected before preparing the trial balance:
- Goods of Rs 3,313 sold to Ravi were not posted to his account
- Payment side of the cash book was overcast by Rs 2,800
- Sale to Harinder for Rs 615 pasted to his account Rs 516
- Return of goods from Bhagwan Rs 250 was posted to the debit side of his account Rs 450
The solution of Question No 05 Chapter No 16:-
| (a) | Ravi’s account should now be debited with Rs 3,313 |
| (b) | Cash account should now be debited with Rs 2,800 |
| (c) | Harinder’s account should now be debited with Rs 99 (915-516) |
| (d) | Bhagwan’s account should now be credited with Rs 700 (250+450) |
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Also, Check out the solved question of all Chapters: –
Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
Chapter No. 2 – Theory Base of Accounting
Chapter No. 3 – Origin of Transactions
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Chapter No. 4 – Vouchers and transactions
Chapter No. 6 – Accounting for Goods and Services Tax(GST)
Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
Chapter No. 11 – Trial Balance
Chapter No. 12 – Bank Reconciliation Statement
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Chapter No. 14 – Provisions and Reserves
Chapter No. 15 – Bills of Exchange
Chapter No. 16 – Rectification of Errors
Chapter No. 17 – Financial Statements – (Without Adjustments)