Question No 31 Chapter No 10 – Unimax 11 Class



Question No 31 Chapter No 10 – Unimax Class 11


31. The books of Deven Verma could not be tallied. The accountant transferred the difference of ₹ 1,270 in the suspense account on the debit side. The following mistakes were found later on. Rectify these errors by passing journal entries and prepare suspense account.
(1) The purchases of ₹ 400 from Saran was entered into sales book but Saran’s personal account was rightly credited.
(2) The sale of ₹ 430 to Ramdas was credited in his account as ₹ 340.
(3) The sales of old furniture of ₹ 540 was credited to sales account as ₹ 450.
(4) The item of ₹ 100 entered in the sales return book had been posted to the debit of the customer who returned the goods.
(5) ₹ 60 owing by a customer had been omitted from the schedule of sundry debtors.

The solution of Question No 31 Chapter No 10 –


Date  ParticularsL.F.DebitCredit
1Purchases A/cDr 400 
 Sales A/cDr 400 
 To Suspense A/c   800
 (Being goods purchases from Saran wrongly posted to sales book, now rectified)    
2Ramdas A/c  Dr  770 
 To Suspense A/c   770
 (Being sales to Ramdas wrongly credited in his a/c with the wrong amount, now rectified)    
3Sales A/cDr 450 
 Suspense A/cDr 90 
 To Furniture A/c   540
 (Being sales of furniture entered wrongly in the sales book, now rectified)    
4Suspense A/cDr 200 
 To Customer A/c   200
 (Being sales return by a customer debited to his a/ wrongly, now rectified)    
5Debtors A/cDr 60 
 To Suspense A/c   60
 (Being a customer omitted from the list of sundry debtors, now rectified)    


It is all about Question 31 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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