Question No 11 Chapter No 10 – Unimax Class 11
Table of Contents
Give journal entries to rectify the errors in the following cases:
(a) A purchase of goods from David amounting to ₹ 150 has been wrongly passed through the sales book.
(b) A credit sale of goods of ₹ 120 to peter has been wrongly passed through the purchases book.
(c) ₹ 200 salary paid to cashier B. Naidu stands wrongly debited to his personal account.
(d) ₹ 100 received from Show & co. have been wrongly entered as from Shah & Co.
The solution of Question No 11 Chapter No 10 –
Journal
Date | Particulars | L.F. | Debit | Credit | |
a. | Purchases A/c | Dr. | 150 | ||
Sales A/c | Dr. | 150 | |||
To David’s A/c | 300 | ||||
(Being purchases from David wrongly passed sales book, now rectified) | |||||
b. | Peter’s A/c | Dr. | 240 | ||
To Purchases A/c | 120 | ||||
To Sales A/c | 120 | ||||
(Being sales of goods to peter passe through purchases book now rectified) | |||||
c. | Salary A/c | Dr. | 300 | ||
To B. Naidu’s A/c | 300 | ||||
(Being salary paid to B. Naidu debited to his personal a/c, now rectified) | |||||
d. | Shah & Co’s A/c | Dr. | 100 | ||
To Shah & Co. A/c | 100 | ||||
(Being received from Shah & Co. wrongly entered as from Shah & Co., now rectified) |
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Also, Check out the solved question of all Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from the Part II and Part III
Part-II
- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
- 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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