Question No 35 Chapter No 10 – Unimax 11 Class



Question No 35 Chapter No 10 – Unimax Class 11


35 Trial balance of Raju showed exces debit of 10,000. He put the difference to suspense account and discovered the following errors.
(a) Depreciation written off the furniture ₹ 6,000 was not posted to furniture account.
(b) Credit sales to Rupam ₹ 10,000 were recorded as ₹ 7,000.
(c) Purchases book undercast by ₹ 2,000.
(d) Cash sales to Rana ₹ 5,000 were not posted.
(e) Old machinery sold for ₹ 7,000 was credited to sales account.
(f) Discount received ₹ 800 from Kanan on paying cash to him was not posted. Rectify the errors and prepare suspense account.

The solution of Question No 35 Chapter No 10 –


Date  ParticularsL.F.DebitCredit
a.Suspense A/cDr 6,000 
 To Furniture A/c   6,000
 (Being depreciation on furniture not posted to furniture a/c, now rectified)    
b.Rupam A/cDr  3,000 
 To Sales A/c   3,000
 (Being credit sales to Rupam recorded wrongly in books, now rectified)    
c.Purchases A/cDr 2,000 
 To Suspense A/c   2,000
 (Being purchases book undercasted, now rectified)    
d.Suspense A/cDr 5,000 
 To Sales A/c   5,000
 (Being cash sales noy posted, now rectified)    
e.Sales A/cDr 7,000 
 To Machinery A/c   7,000
 (Being machinery sold entered in sales a/c, now rectified)    
f.Kanan A/cDr 800 
 To Suspense A/c   800
 (Being discount received paying cash noy posted, now rectified)    


Dr.Suspense A/cCr.
 To Furniture A/c 6,000 By Different in trial balance 10,000
 To Sales A/c 5,000 By Purchases A/c 2,000
 To Balance c/d 1,800 By Sales A/c 800
   12,800   12,800


It is all about Question 35 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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