Question No 09 Chapter No 16 – USHA Publication 11 Class

Question No 09 Chapter No 16

Question No 09 Chapter No 16

Rectification Before the preparation of the trial balance
Single Account Errors

09. Pass necessary journals entries to rectify the following errors:

  1. Cash Rs 3,500 received from Atul was omitted to be recorded in the books.
  2. Cash book received from Atul was recorded in the books Rs 3,050.
  3. Cash book received from Atul was credited to Nitul with same amount
  4. Office equipment’s purchased for Rs 12,500 were debited to general expenses account
  5. Freight paid Rs 3,200 for the purchase of plant was debited to freight account
  6. Wages paid Rs 1,500 for the construction of building were debited to wages account
  7. Installation expenses Rs 3,500 paid for the plant were debited to general expenses account.

The solution of Question No 09 Chapter No 16:-

(a) Cash account should be debited and Atul Bias should be credit now with Rs 3,500
   
(b) Cash account should be debited and Atul Bias should be credited with Rs 450(i.e. 3,500 – 3,050)
   
(c) Nitul should be debited and Atul should be credited now with Rs 3,500
   
(d) Office equipment account should be debited and general expenses account should be credited with Rs 12,500.
   
(e) Plant account should be debited and Freight account should be credited with Rs 3,200
   
(f) Building account should be debited and wages account should be credited with Rs 1,500
   
(g) Plant account should be debited and General expenses account should be credited with Rs 3,500
   



Error Rectification in accounting – Explanation with examples

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

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Vouchers and transactions

Chapter No. 4 – Journal

Chapter No. 5 – Ledger

Chapter No. 6 – Cash Book

Chapter No. 7 – Other Subsidiary Books

Chapter No. 8 – Journal Proper

Chapter No. 9 – Trial Balance 

Chapter No. 10 – Bank Reconciliation Statement

Chapter No. 11 – Depreciation

Chapter No. 12 – Provisions and Reserves 

Chapter No. 13 – Bills of Exchange

Chapter No. 14 – Rectification of Errors 

Chapter No. 15 – Financial Statements – (Without Adjustments)

Chapter No. 16 – Financial Statements – (With Adjustments)

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