Question No 13 Chapter No 16

Question No 13 Chapter No 16

Error in two Accounts with same Account

13. Rectify the following errors in the book of Ashok Kumar:

  1. Furniture purchased for Rs 17,000 was wrongly debited to the building account
  2. Telephone bill Rs 8,100 paid by cheque but no entry was recorded in the book
  3. Rent paid for the residence of proprietor Rs 4,000 was debited to rent account
  4. Tuition fees of the Rs 1,500paid for a son but debited to office expenses account
  5. Entertainment expenses of Rs 4,500 incurred on the relatives were debited to the entertainment expenses account


The Content covered in this article:

The solution of Question No 13 Chapter No 16:-

Date  Particulars
(a)Furniture A/cDr. 17,000 
 To Building A/c   17,000
 (Being purchases of furniture wrongly treated as purchases of building now corrected.)    
(b)Telephone charges A/cDr. 8,100 
 To Bank A/c   8,100
 (Being payment of telephone bill omitted now corrected.)    
(c)Drawing A/cDr. 4,000 
 To Rent A/c   4,000
 (Being rent paid of proprietor entered in rent account now recorded.)    
(d)Drawing A/cDr. 1,500 
 To Office expense A/c   1,500
 (Being personal expenses wrongly debited to office expenses account, now corrected.)    
(e)Drawing A/cDr. 4,500 
 To Entertainment expenses A/c   4,500
 (Being personal expenses wrongly treated as business expenses 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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