Question No 38 Chapter No 10 – Unimax Class 11
38 Rectify the following errors.
(a) Salary paid ₹ 5,000 was debited to employee’s personal account.
(b) Rent paid ₹ 4,000 was posted to landlord’s personal account.
(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were debited to sundry expenses account.
(d) Cash received for Kohli ₹ 2,000 was posted to Kapur’s account.
(e) Cash paid to Babu ₹ 1,500 was posted Sabu’s account.
The solution of Question No 38 Chapter No 10 –
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| a. | Salaries A/c | Dr | 5,000 | |||
| To Employee’s A/c | 5,000 | |||||
| (Being salary paid debited employee’s a/c wrongly, now rectified) | ||||||
| b. | Rent A/c | Dr | 4,000 | |||
| To Landlord A/c | 4,000 | |||||
| (Being rent paid posted to landlord’s a/c wrongly, now rectified) | ||||||
| c. | Drawing A/c | Dr | 1,000 | |||
| To General expenses A/c | 1,000 | |||||
| (Being drawing made by proprietor debited to sundry expenses a/c wrongly, now rectified) | ||||||
| d. | Kapur’s A/c | Dr | 2,000 | |||
| To Kohli’s A/c | 2,000 | |||||
| (Being cash received from Kohli posted wrongly to Kapur’s a/c, now rectified) | ||||||
| e. | Babu’s A/c | Dr | 1,500 | |||
| To Sabu’s A/c | 1,500 | |||||
| (Being cash paid to Babu posted to Sabu’s a/c wrongly, now rectified) | ||||||
| 13,500 | 13,500 | |||||
It is all about Question 38 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.
Part-I
- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from the Part II and Part III
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Part-II
- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
- 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