Question No 07 Chapter No 16
Rectification Before the preparation of the trial balance
Single Account Errors
07. Imad Wasim detected the following errors before the construction of Trail Balance, you are required to rectify the errors
- Sale to Pooja Rs 536 posted to her account as Rs 356
- Sale to Rajni Rs 112 debited to her account as Rs 211
- Sales to Dilraj Rs 625 credited to his account as Rs 526
- Purchases from Govind Rs 306 credited to his account as Rs 360
- Purchases from Jasmeet Kaur Rs 199 debited to her account as Rs 919
- Purchases from Saroj Rs 660 posted to her account Rs 606
The solution of Question No 07 Chapter No 16:-
| (a) | Pooja account should now be debited with Rs 180 (i.e. 536- 356) |
| (b) | Rajni account should now de credited with Rs 99 (i.e. 211-112) |
| (c) | Raju account should be debited with Rs 1,151 (i.e. 625+526) |
| (d) | Govind account should now be debited with Rs 54 (i.e. 360 – 306) |
| (e) | Ishwar account should now be debited with Rs 720 (i.e. 919 – 199) |
| (f) | Saroj account should now be credited with Rs 54 ( 660 – 606) |
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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)