Question No 11 Chapter No 16

Question No 11 Chapter No 16

Error in two Accounts with same Account

11. Correct the following errors in the book of Sangeeta:

  1. A cheque for Rs 810 received from Sukhdeep Kaur having been dishonoured, it was wrongly debited to Allowances account
  2. Rs 600 paid for rent to landlord has been debited to personal account of landlord
  3. A cheque for Rs 250 received from Anil has been credit to Sunil
  4. Rs 300owed by a customer omitted to be taken to the list of sundry debtors
  5. Rs 6,000 spent on the extension of building was wrongly debited to Repair Account
  6. A sum of Rs 1,400 spent on the addition of furniture was wrongly debited to repair account

The solution of Question No 11 Chapter No 16:-

Date  Particulars
(a)Sukhdeep Kaur A/cDr. 810 
 To Allowance A/c   810
 (Being dishonour of cheque wrongly debit to allowance account now corrected.)    
(b)Rent A/cDr. 600 
 To Landlord A/c   600
 (Being rent paid wrongly debited to landlord account now corrected.)    
(c)Sunil A/cDr. 250 
 To Anil A/c   250
 (Being cheque received wrongly credited to Sunil now corrected.)    
(d)Customer A/cDr. 300 
(e)Building A/cDr. 6,000 
 To Repair A/c   6,000
 (Being an extension to building wrongly debited to repair account now corrected.)    
(f)Furniture A/cDr. 1,400 
 To Repair A/c   1,400
 (Being furniture purchased wrongly debited to repair now corrected)    

Error Rectification in accounting – Explanation with examples

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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. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

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)

Chapter No. 18 – Financial Statements – (With Adjustments)

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