Question 1

Question No 01 Chapter No 17 - T.S. Grewal 11 Class

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Question No 01 Chapter No 17

How will be the following errors rectified?
(i) Purchases Book is overcast by 10,000.
(ii) Purchases Return Book is overcast by 1,000.
(iii) Purchases Return Book’s balance is carried forward in excess by 100. (iv) Purchases Book’s balance is carried forward in excess by 1,000.

The solution of Question No 01 Chapter No 16:-

Date  
Particulars
L.F.
Debit
Credit

i
Suspense A/c
Dr.
 
10,000

To Purchases A/c
 
 
 
10,000

(Being Purchase book was over

Question 2

Question No 02 Chapter No 17 - T.S. Grewal 11 Class

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Question No 02 Chapter No 17
2. How will be the following errors rectified? (i) Sales Book is short cast by 5,000.(ii) Sales Return Book is short cast by 500. (iii) Balance of Sales Book is carried forward short by 1,000. (iv) Balance of Sales Return Book is carried forward short by 100.
The solution of Question No 02 Chapter No 16:-

Date  
Particulars
L.F.
Debit
Credit

i
Suspense A/c
Dr.
 
5,000

To Sales A/c
 
 
 
5,000

(Being Sales book was under cast by Rs 5,000, now rectif

Question 3

Question No 03 Chapter No 17 - T.S. Grewal 11 Class

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Question No 03 Chapter No 17
3. How will you rectify the following errors?

Sales Book is overcast by 5,000.
Sales Return Book is short cast by 500.
Balance of Sales Book is carried forward in excess by 1,000.
Balance of Sales Return Book is carried forward in excess by 100

The solution of Question No 03 Chapter No 16:-

Date  
Particulars
L.F.
Debit
Credit

i
Sales A/c
Dr.
 
5,000

To Suspense A/c
 
 
 
5,000

(Being Sales book was overcast by Rs 5,000, now rectified)

Question 4

Question No 04 Chapter No 17 - T.S. Grewal 11 Class

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Question No 04 Chapter No 17
4.Rectify the following errors assuming that there is no Suspense Account: (i) Salary of 5,000 paid to Rahul was not posted to Salaries Account. (ii) Sales to Amrish of 1,430 posted to his account as 1,340. (iii) Sales to Vijay of 2,470 posted to his account as 2,740. (iv) Purchases from Pal of 1,430 posted to his account as 1,340.
 
The solution of Question No 04 Chapter No 16:-
 
(i) Salary of Rs.5, 000 paid to Rahul was not posted to Salary A/c

Dr.
Salaries Ac

Question 5

Question No 05 Chapter No 17 - T.S. Grewal 11 Class

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Question No 05 Chapter No 17
5.Which of the following errors will affect the Trial Balance? (i) The total of the Sales Book has not been posted to the Sales Account. (ii) 1,000 paid as installation charges of a new machine has been debited to Repairs Account. (iii) Goods costing 4,000 taken by the proprietor for personal use have been debited to Debtors’ Account. (iv) 1,000 paid for repairs to building have been debited to Building Account.
 
The solution of Question No 05 Chapter No 16:-
 
(i)

Question 6

Question No 06 Chapter No 17 - T.S. Grewal 11 Class

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Question No 06 Chapter No 17
6.Rectify the following errors: (i) The Sales Book of December was added short by 500. (ii) A periodical total of the Purchases Book was cast short by 5,000. (iii) The total of Purchases Return Book has been undercast by 1,500. (iv) The Sales Return Book is added 200 short.
 
The solution of Question No 06 Chapter No 16:-

Date  
Particulars
L.F.
Debit
Credit

i
Suspense A/c
Dr.
 
500

To Sales A/c
 
 
 
500

(Being Sales Book was added short, now rect

Question 7

Question No 07 Chapter No 17 - T.S. Grewal 11 Class

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Question No 07 Chapter No 17
7. Rectify the following errors assuming that there is no Suspense Account: (i) The Returns Inward Book has been overcast by 200. (ii) Purchases Book carried forward 75 less. (iii) Sales Book carried forward 41 less on Page 10 and 43 more on Page 12. (iv) Goods sold to Gautam were posted as 215 instead of 251.
The solution of Question No 07 Chapter No 16:-
 
(i) The Returns Inward Book has been overcast by 200.

Dr.
Return Inwards Book
Cr.

Date
Particulars
J.F.

Question 8

Question No 08 Chapter No 17 - T.S. Grewal 11 Class

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Question No 08 Chapter No 17
8. Following errors are discovered in the books of Sh. Ram Lal. Make the necessary entries to rectify them: (i) Purchases Journal was undercast by 2,150. (ii) 500 received from K. Krishna was debited to his account. (iii) An amount of 3,000 withdrawn by the proprietor of the firm for his personal use was posted to the Travelling Expenses Account. (iv) An amount of 175 for a credit sale to R. Gopalan correctly entered in the Sales Book, has been debited to his accoun

Question 9

Question No 09 Chapter No 17 - T.S. Grewal 11 Class

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Question No 09 Chapter No 17
9.Pass the Journal entries rectifying the following errors: (i) Purchases for 10,000 was omitted to be recorded. (ii) Purchases of office furniture of 10,000 was recorded in Purchases Book. (iii) Office Rent of 15,000 was debited to the Personal Account of the landlord. (iv) Old machine was sold for 5,000 was credited to Sales Account.
The solution of Question No 09 Chapter No 16:-

Date  
Particulars
L.F.
Debit
Credit

i
Purchases A/c
Dr.
 
10,000

To Sus

Question 10

Question No 10 Chapter No 17 - T.S. Grewal 11 Class

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Question No 10 Chapter No 17
10. Following errors affecting the accounts of the year 2016–17 were detected in the books of Das & Co., Meerut: (i) Sale of old furniture for 5,000 was treated as sales of goods. (ii) Rent of proprietor’s residence 6,000 was debited to Rent Account. (iii) Cash received from Rajesh 2,150 was credited to Brajesh. Pass the rectifying Journal entries. State the nature of each of these mistakes.
The solution of Question No 10 Chapter No 16:-

Date  
Particulars

Question 11

Question No 11 Chapter No 17 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 17
11. Rectify the following errors:
(i) Purchases Book has been undercast by 1,000.(ii) Credit sale to Anu Prakash 7,000 was recorded in Purchases Book. (iii) Credit sale to Rahul 7,000 was recorded as 700.
The solution of Question No 11 Chapter No 16:-

Date  
Particulars
L.F.
Debit
Credit

i
Purchases A/c
Dr.
 
1,000

To Suspense A/c
 
 
 
1,000

(Being Purchases Book was undercast by Rs 1,000, now rectified)

ii
Aru Prakash’s A/c
Dr.
 
14,000

Question 12

Question No 12 Chapter No 17 - T.S. Grewal 11 Class

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Question No 12 Chapter No 17
12.Rectify the following errors: (i) Total of one page of the Sales Book was carried forward to the next page as 2,785 instead of 2,587. (ii) A cheque of 400 received from Mohan was dishonoured and had been posted to the debit side of the ‘Allowance Account’. (iii) Return of goods worth 5,000 by a customer was entered in the Purchases Return Book. (iv) Sum of 200 owed by ‘X’ has been included in the list of Sundry Creditors.(v) Sale of old furniture worth 430 was cr

Question 13

Question No 13 Chapter No 17 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter No 17
13.Rectify the following errors: (i) Purchases Book is overcast by 500. (ii) Salary paid to an employee, Mr Ajay, is debited to his Personal account 3,000. (iii) Goods sold to Shashi on credit 300 have been wrongly passed through the Purchases Book. (iv) Total of Returns Inward Book has been added 9 short. (v) Purchase of chair from Happy Traders for 35 has been entered in the Purchases Book as 53.
 
The solution of Question No 13 Chapter No 16:-

Date  
Particu

Question 14

Question No 14 Chapter No 17 - T.S. Grewal 11 Class

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Question No 14 Chapter No 17
14.Correct the following errors in Mohan Lal’s Book:(i) Payment of 5,000 for salaries (to Mr. Ram) has been posted twice to the Salaries Account. (ii) 750 received from Rajesh are entered on the debit side of the Cash Book. No posting was done in Rajesh’s Account. (iii) Sales Book was overcast by 3,000. (iv) Goods (Cost 2,000, Sales Price 2,500) distributed as free simples among prospective customers were not recorded anywhere.
 
The solution of Question No 14 Chapt

Question 15

Question No 15 Chapter No 17 - T.S. Grewal 11 Class

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Question No 15 Chapter No 17
15.Rectify the following errors: (i) Sales to Vinod of 143 posted to his account as 134.(ii) Sales to Vinod of 143 debited to his account as 134. (iii) Sales to Vinod of 143 credited to his account as 134.
The solution of Question No 15 Chapter No 16:-

Date  
Particulars
L.F.
Debit
Credit

i
Vinod A/c
Dr.
 
9

To Suspense A/c
 
 
 
9

(Being Rs 9 was posted less in Vinod’s Account, now rectified)

ii
Vinod A/c
Dr.
 
9

To Suspense A/c

Question 16

Question No 16 Chapter No 17 - T.S. Grewal 11 Class

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Question No 16 Chapter No 17
16.Give the rectifying entries of the following: (i) Sales of 20,000 to Manoj were recorded as 2,000 in the Sales Book.(ii) An amount of 25,000 spent for the extension of machinery has been debited to the Wages Account. (iii) Discount received from Ram & Co. 350, has not been entered in the discount column of the Cash Book. (iv) Goods of 3,000 sold to Mahesh were recorded in the Purchases Book
The solution of Question No 16 Chapter No 16:-

Date  
Particular

Question 17

Question No 17 Chapter No 17 - T.S. Grewal 11 Class

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Question No 17 Chapter No 17
17.Correct the following errors in Mohan Lal’s Book: (i) A sum of 1,500 written off as depreciation on furniture has not been debited to the Depreciation Account. (ii) Returns Outward Journal has been overcast by 85. (iii) Basudev returned goods worth 500; his account was debited by this amount. (iv) Purchase from Krishna Mohan of 2,250 has been debited to his account.
The solution of Question No 17 Chapter No 16:-

Date  
Particulars
L.F.
Debit
Credit

i
Depre

Question 18

Question No 18 Chapter No 17 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 18 Chapter No 17
18.Correct the following errors in Hari’s Books: (i) Credit sale of 132 to R. Krishan correctly entered in Sales Journal but posted to his account as 312. (ii) The total of the credit side of Ramesh’s Account was overcast by 2,000. (iii) Total of the Purchases Journal of 5,250 has been posted to Purchases Account as 5,205. (iv) Printer purchased from R. Ltd. for 4,000 on credit was entered in the Purchases Book. (v) An item of 2,000 entered in the Sales Return Book

Question 19

Question No 19 Chapter No 17 - T.S. Grewal 11 Class

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Question No 19 Chapter No 17
19.Rectify the following errors: (i) A purchase of 5,000 from Ram was omitted to be entered in the Purchases Book. (ii) A credit sale of 257 to Mers Goodluck & Co. was recorded as 275. (iii) Purchase of office furniture for 500 from Salwan Furnitures was entered through the Purchases Book. (iv) Rent paid to Landlord 500 was debited to his Personal Account. (v) A debt balance of 2,000 on the Personal Account of Mr. John (correctly shown in the Ledger) has been om

Question 20

Question No 20 Chapter No 17 - T.S. Grewal 11 Class

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Question No 20 Chapter No 17
20. Mukesh fund that the Trial Balance did not agree. He found the following errors: (i) In the Sales Book for the month of January, a total of Page No. 3 was carried forward to Page No. 4 as 1,000 instead of 1,200 and total of Page No. 7 was carried forward to Page No. 8 as 5,600 instead of 5,000. (ii) Goods returned to Anshuka 10,000 were recorded in the Sales Book. (iii) Bill Receivable for 800 from Riya was dishonoured and posted to the debit of Allowances Accou

Date	Particulars		Debit	Credit

i	Suspense A/c	Dr.	10,000
	To Purchases A/c			10,000
	(Being Purchase book was overacted by Rs 10,000, now rectified)
ii	Purchases Return A/c	Dr.	1,000
	To Suspense A/c			1,000
	(Being Purchase return book was overacted by Rs 1,000, now rectified)
iii	Purchases Return A/c	Dr.	100
	To Suspense A/c			100
	(Being Purchase return book’s balance was carried forward in excess of Rs 100, now rectified)
iv	Suspense A/c	Dr.	1,000
	To Purchases A/c			1,000
	(Being Purchase book’s balance was carried forward in excess of Rs 1,000, now rectified)

T.S. Grewal 11 Class Financial Accounting Solutions Chapter No 17 - Rectification of Errors

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Topics & Questions Solved:

Question No 01 Chapter No 17 - T.S. Grewal 11 Class

Question No 02 Chapter No 17 - T.S. Grewal 11 Class

Question No 03 Chapter No 17 - T.S. Grewal 11 Class

Question No 04 Chapter No 17 - T.S. Grewal 11 Class

Question No 05 Chapter No 17 - T.S. Grewal 11 Class

Question No 06 Chapter No 17 - T.S. Grewal 11 Class

Question No 07 Chapter No 17 - T.S. Grewal 11 Class

Question No 08 Chapter No 17 - T.S. Grewal 11 Class

Question No 09 Chapter No 17 - T.S. Grewal 11 Class

Question No 10 Chapter No 17 - T.S. Grewal 11 Class

Question No 11 Chapter No 17 - T.S. Grewal 11 Class

Question No 12 Chapter No 17 - T.S. Grewal 11 Class

Question No 13 Chapter No 17 - T.S. Grewal 11 Class

Question No 14 Chapter No 17 - T.S. Grewal 11 Class

Question No 15 Chapter No 17 - T.S. Grewal 11 Class

Question No 16 Chapter No 17 - T.S. Grewal 11 Class

Question No 17 Chapter No 17 - T.S. Grewal 11 Class

Question No 18 Chapter No 17 - T.S. Grewal 11 Class

Question No 19 Chapter No 17 - T.S. Grewal 11 Class

Question No 20 Chapter No 17 - T.S. Grewal 11 Class

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Question No 49 Chapter No 17 - T.S. Grewal 11 Class

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