Question No 12 Chapter No 10 – Unimax 11 Class

Posted by By Rajan Suman 6 Min Read May 27, 2022
Question-No-12-Chapter-No-10-Unimax-11-Class
Question-No-12-Chapter-No-10-Unimax-11-Class

Question No 12 Chapter No 10 – Unimax Class 11

Give rectifying journal entries for the following errors.

(1) A purchases of goods form A amounting to ₹ 250 has been wrongly passed through the sales book.
(2) ₹ 1,500 paid for furniture purchases has been charges to ordinary purchases account.
(3) A cheque for ₹ 150 received from Ram Swaroop was dishonoured and has been posted to the debit of sales return account.
(4) An amount of ₹ 400 due form Mahesh Chand which had been written off as bad debt was unexpectedly recovered and has been posted to the personal account of Mahesh Chand.
(5) ₹ 1,200 paid in cash for a typewriter was charged to office expenses account.

The solution of Question No 12 Chapter No 10 –

 Journal
Date   Particulars L.F. Debit Credit
           
1 Purchases A/c Dr.   250  
  Sales A/c Dr.   250  
  To A’s A/c       500
  (Being purchases of goods from A passed through sales book, now rectified)        
2 Furniture A/c   Dr.    1,500  
  To Purchases A/c       1,500
  (Being purchases charged to purchases a/c, now rectified)        
3 Swaroop’s A/c Dr.   150  
  To Sales return A/c       150
  (Being Swaroop’s cheque dishonoured posted to sales return a/c, now rectified)        
           
4 Mahesh Chand’s A/c Dr.   400  
  To Bad debts recovered A/c       400
  (Being amount unexpectedly recovered from Mahesh Chand posted which was written of as bad debts last year, has been posted to his personal a/c, now rectified)        
           
5 Typewriter A/c Dr.   1,200  
  To office expenses A/c       1,200
  (Being typewriter purchases charges to office expense a/c, now rectified)      

It is all about Question 12 Chapter 10 of Class 11 unimax, If you have any problem please comment below.

Read out the full article to know the meaning of Rectification of Errors 

Error Rectification in accounting – Explanation with examples

Also, Check out the same article in Hindi from the following link

Error Rectification in accounting – Explanation with examples-in Hindi

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

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Part-I

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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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