Question No 17 Chapter No 10 – Unimax 11 Class



Question No 17 Chapter No 10 – Unimax Class 11


17. A book keeper while balancing his books found that there was a difference of ₹ 86.12 in the trial balance. Being required to prepare the final account he placed this difference to a newly opened suspense account, which was carried forward to the next year when the following errors were discovered:
(a) Goods bought form a merchant ₹ 5.31 had been posted to the credit of his account as ₹ 55.
(b) An item of ₹ 10.63 entered in the sales returns book has been posted to the debit of the customer who retuned the goods.
(c) ₹ 60 owing by a customer has been mitted from the schedule of sundry debtors.
(d) ₹ 2.31 discount received from a creditor had been duly entered in his account, but not posted to discount account.

The solution of Question No 17 Chapter No 10 –

Date  ParticularsL.F.DebitCredit
a.Merchant’s A/cDr. 49.69 
 To Suspense A/c   49.69
 (Being goods bought form Merchant of ₹5.31 posted to credit of his a/c, now rectified)    
b.Suspense A/c  Dr.  21.26 
 To Customer’s A/c   21.26
 (Being item entered in sales returns book posted to debit of customer a/c, now rectified)    
c.Sundry debtors A/cDr. 60 
 To Suspense A/c   60
 (Being customer committed to include in sundry debtors, now rectified)    
d.Suspense A/cDr. 2.31 
 To Discount A/c   2.31
 (Being discount received not posted to discount a/c, now rectified)    
Dr.Suspense A/cCr.
 To Balance b/d 52,200 By Purchases A/c 20,000
 To Vasudev A/c 7,800 By Return outward A/c 10,000
     By Return outward A/c 15,000
     By Return inward A/c 15,000
   60,000   60,000

It is all about Question 17 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.


Students may choose only one part from the Part II and Part III


  • Chapter No. 15 – Financial Statements (Without Adjustments)
  • Chapter No. 16 – Financial Statements (With Adjustments)
  • Chapter No. 17 – Accounts from Incomplete Records –  Single Entry System



  • 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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