Question No 20 Chapter No 16

Question No 20 Chapter No 16

Recertification after the Preparation of Trail Balance but before Final Account

Single Account Errors

20.How would you rectify the following errors which are deducted in the book of G.Prakash

  1. The purchases day book for November was overcast by RS 10. Also during December the total of one page Rs 5,394 was carried forward to the next page as Rs 5,934
  2. In the sale ook for March, a sale of Rs 340to Bhatia was entered as Rs 430
  3. Purchases Return Book was not posted for the month of December. The total was Rs 850
  4. A sale return from Darbara Singh in October Rs 210 was entered in the sale nook
  5. Cash received from M.Ray RS 300 was posted to the debit of N.Ray the cash book was correctly recorded
  6. Purchases of an office typewriter for Rs 1,350 from R.Ltd. On credit was entered in the purchase day book
  7. Annual whitewashing Rs 350 was debited to building an account


The solution of Question No 20 Chapter No 16:-

Date  Particulars
(a)Suspense A/cDr. 640 
 To Purchases A/c   640
 (Being overacting of purchase book corrected    
(b) Sale A/cDr. 90 
 To Bhatia A/c   90
 (Being sale of RS 340 wrongly tarted as Rs 430)    
(c)Suspense A/cDr. 850 
 To Purchase Retune A/c   850
 (Being retune outward book not posted now corrected .)    
(d)Sale A/cDr. 210 
 Sale Return A/cDr. 210 
 To Dutta A/c   420
 (Being sales retune wrongly treated as sale now corded.)    
(e)Suspense A/cDr. 600 
 To M. Ray A/c   300
 To N. Ray A/c   300
 (Being cash received from M. Ray debited to N. Ray now corrected )    
(f)Typewriter A/cDr. 1,350 
 To Purchases A/c   1,350
 (Being purchases of typewriter wrongly treated as purchases now corrected .)    
(g)Repair A/cDr. 350 
 To Building A/c   350
 (Being white washing expenses wrongly debited to building account now corrected .)    

Error Rectification in accounting – Explanation with examples

Thanks, Please Like and share with your friends  

Comment if you have any question.

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)

About us

About us, we are here to improve your knowledge in all financial & Business related topics and to get better carrier opportunities. The author has about 10-year Experience in tuition Business. It is very difficult to teach a large number of students with a personal touch or in a classroom. 

Animation's Resource websites

All Icons and images used on my website were downloaded from the following website please go and download free:-