Question No 15 Chapter No 16 – USHA Publication 11 Class

Question No 15 Chapter No 16

Question No 15 Chapter No 16

Error in two Accounts with same Account

15. Pass journal entries to rectify the following errors in the book of Ajay Sehgal:

  1. A purchases of goods for Rs 2,600 from Sushil recorded in sale book
  2. Sanjeev Sharma owes Rs 2,900. he paid Rs 2800 in full satisfaction but no entry was made in book
  3. Tarun gave acceptance of Rs 5,500 which was recorded in the bill payable book
  4. An old typewriter of Rs 4,800 was sold for Rs 4,100 but no entry was made in the book
  5. Neeru returned goods worth Rs 1,900 but the transaction was wrongly recorded in the return outward book


The solution of Question No 15 Chapter No 16:-

Date   Particulars
L.F. Debit Credit
(a) Sale A/c Dr.   2,600  
  Purchases A/c Dr.   2,600  
  To Sushil A/c       5,200
  (Being purchases wrongly tarted as sale now corrected.)        
(b) Cash A/c Dr.   2,800  
  Discount A/c Dr.   100  
  To Sanjeev Sharma A/c       2,900
  (Being cash received and discount allowed not entered in the book now recorded.)        
(c) Bill receivable A/c Dr.   5,500  
  Bill Payable A/c Dr.   5,500  
  To Sushil A/c       11,000
  (Being B/R wrongly tarted as B/P now corrected.)        
(d) Cash A/c Dr.   4,100  
  Loss on sale of typewriter A/c Dr.   700  
  To Sanjeev Sharma A/c       4,800
  (Being sale of old typewriter, now recorded.)        
(e) Return inward A/c Dr.   1,900  
  Return outwards A/c Dr.   1,900  
  To Neeru A/c       3,800
  (Being return inward wrongly recorded in return outward book 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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