Question 1

Problem No 1 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Problem No 1 Chapter No 10 - Unimax Class 11
Pass the entries to rectify the following errors:

1.       Goods costing ₹ 1,000 have been purchases on credit from Sohan, but no entry has been made in the books,                    although the goods were taken into stock.

2.       Goods amounting to ₹ 4,000 have been sold on credit, but no entry has been made in the books.

3.       No entry has been made for purchases return of ₹ 200.

4.       No entry has been made for sales return of ₹

Question 2

Problem No 2 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Problem No 2 Chapter No 10 - Unimax Class 11

The following errors were detected in the books of Asa Ram & Sons. For the year ended 30th June,2019:

1. A builder’s bill for ₹ 2,700 for the erection of a small shed was debited to repairs account.

2. A cost of new vehicle of ₹ 12,600 had been debited to purchase account.

3. Goods of the value of ₹ 150 returned by Chand mal bros. were included in stock, but no entry was made in the books.

4. Repair to plant amounting to ₹ 567 has be

Question 3

Problem No 3 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Problem No 3 Chapter No 10 - Unimax Class 11

The books of Gupta & sons could not be tallied. The accountant transferred the difference of ₹ 2,200 in the suspense account on the debit side. The following mistakes were found later on.

1. Purchases of ₹ 1,100 from Varun was entered into sales book but his personal account was rightly credited.

2. A purchases of ₹ 1,430 from Ram was credited to his account as ₹ 1,340.

3. Sales of old furniture of ₹ 2,540 was credited to sales account

Question 4

Problem No 3 (II) Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Problem No 3 (II)  Chapter No 10 - Unimax Class 11

The bookkeeper finds a difference of ₹ 660 while preparing a trial balance. The difference was place on credit side of Suspense A/c. errors was subsequently discovered. Pass journal entries to rectify the following errors and Suspense A/c.

1. sales amount ₹ 200 has been posted to purchases A/c.

2. goods sold to Ram ₹ 1,100 and Mohan 1,500 were recorded in sales book as sales to Ram ₹ 1,500 and Mohan ₹ 1,100.

3. Goods returned by Mohan

Question 5

Problem No 4 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Problem No 4 Chapter No 10 - Unimax Class 11

A bookkeeper while preparing his trial balance find that the total debit side axceeds by ₹ 7,250.

Being desired to prepare the final accounts, he place the difference to a Suspense account. In the next year, the following mistakes were discovered:

(a) A sales of ₹ 4,000 has been passed through the purchases day book. The entry in customer, account has been correctly recorded.

(b) Goods worth ₹ 2,500 taken away by the proprietor for his perso

Question 6

Question No 1 Chapter No 10 - Unimax Class 11

Sarbjit Singh · Accepted Answer

1. Given journal entries to rectify the following errors:
1. ₹ 2,000 paid for furniture purchases has been debited to purchases account.2. ₹ 3,000 paid to Mohan Lal for salary were debited to his personal account.3. ₹ 500 paid for proprietor’s medical were debited to ‘Sundry expenses account’.4. Typewriter purchases for ₹ 7,500 has been wrongly passed through the purchases book.5. An office table purchases for ₹ 5,000has been passed through invoice book.6. An amount of ₹ 1,200 spent on annual w

Question 7

Question No 2 Chapter No 10 - Unimax Class 11

Sarbjit Singh · Accepted Answer

Question No 2 Chapter No 10 - Unimax Class 11
 Pass necessary to rectify the following mistakes:

A sum of 1,600 paid by way of rent was debited to Landlord’s personal account.
Furniture sold for ₹ 900 has been posted to sales account.
An amount of ₹ 4,000 withdrawn by the proprietor for his personal use has been debited to Trade expenses account.
₹ 4,500 the cost of repairing the floor has been charged to Building account

The solution of Question No 2 Chapter No 10 -
Journal

Date

Question 8

Question No 3 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 3 Chapter No 10 - Unimax Class 11
Give the necessary entries to correct the following errors:

₹ 520 received from H has been posted to the credit of T account.
New machinery costing ₹ 6,000 has been debited to machinery repair account.
Private expenses of ₹ 100 have been posted to office expenses account

The solution of Question No 3 Chapter No 10 -
 
Journal

Date  
Particulars
L.F.
Debit
Credit

(a)
T’s A/c
Dr.
 
520

To H’s A/c
 
 
 
520

(Being cash

Question 9

Question No 4 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 4 Chapter No 10 - Unimax Class 11
4. Pass the Journal entries to rectify the following errors:

Typewriter purchased for ₹ 3,500 was debited to purchases account.
Goods taken by proprietor for ₹ 100 has been credited to sales account.
Old furniture sold for ₹ 540 has been credited to sales account.
₹ 1,000 paid for rent was debited to landlord’s account.
Credit purchases of ₹ 200 from Harish were posted were debited to credit Hitesh’s account.
₹ 1,500 spent on extension of building

Question 10

Question No 5 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 5 Chapter No 10 - Unimax Class 11
5 How will you rectify the following errors:

₹ 125 paid as cartage for the newly purchases furniture posted to cartge a/c.
Goods sold to Pritam for ₹ 600 were correctly entered and posted but the goods were later on returned and taken into stock. No entry for the return of goods have been made in the books.
Goods costing ₹ 1,800 have been purchases on credit from Soan but no entry has been made in the books although the goods were taken into stock.

Question 11

Question No 6 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 6 Chapter No 10 - Unimax Class 11
The Trial balance of a firm on 31st December 2019 has agreed. The following errors were subsequently discovered:(1) On 31st December 2019, goods of the value of ₹ 376 were returned by Ram Saran and were taken into stock on the same date but no entry was passed in the books.(2) An amount of ₹ 236 due from Lalta Prasad which had been written off as a debt in a previous year was unexpectedly recovered and had been posted to the personal account of Lalt

Question 12

Question No 7 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 7 Chapter No 10 - Unimax Class 11
7. An accountant while balancing his books found that there was a difference (excess credit) of ₹ 860 in the trial balance. The difference was placed in the Suspense account and books were closed. The following errors were disclosed afterward:

₹ 3,000 sales proceeds of old machinery had been posted to the sales account.
₹ 30 discount allowed by Rizvi was shown in his account, but not posted in the discount account.
A sum of ₹ 640 owed by Mohan had

Question 13

Question No 8 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 8 Chapter No 10 - Unimax Class 11
8 Give journal entries to correct these errors and prepare the suspense account. How would you rectify the following errors?
(1) Amount received from A ₹ 200 is debited to his account in ledger.(2) Purchases book is overcast by ₹ 100.(3) ₹ 500 paid for furniture purchases charged to purchases account.(4) Goods returned by a customer are valued at ₹ 97 but in the returns inward book the amount is wrongly entered ₹ 79.(5) A sum of ₹ 600 paid by way of

Question 14

Question No 9 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 9 Chapter No 10 - Unimax Class 11
The following errors were disclosed in the books of Mr. Babu. Correct the errors.
(1) The total of sales book has overcast by ₹1,000.(2) In purchases book the total of one page ₹ 5,365 was carried forward to next page as ₹ 5,356.(3) A sales return from Mr. Mitra ₹ 200 was entered in the sales book.(4) Cash received from R. Ray ₹ 500 was posted to the account of M. Roy.(5) Purchases goods book has been undercast by ₹ 100.(6) ₹ 200 for repair to machi

Question 15

Question No 10 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 10 - Unimax Class 11
Rectify the following errors.
(a) Furniture purchased for ₹ 250 was debited to purchases account.(b) A sum of ₹ 100 paid to Ram was debited in Shyam’s account.(c) A bill receivable for ₹ 500 received from Ram has been omitted to be entered.(d) Goods worth ₹ 200 taken away by the proprietor were debited to B.(e) An engine purchases for ₹ 1,250 has been posted to purchases account.
The solution of Question No 10 Chapter No 10 -
Journal

Date  
Part

Question 16

Question No 11 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 10 - Unimax Class 11
Give journal entries to rectify the errors in the following cases:
(a) A purchase of goods from David amounting to ₹ 150 has been wrongly passed through the sales book.(b) A credit sale of goods of ₹ 120 to peter has been wrongly passed through the purchases book.(c) ₹ 200 salary paid to cashier B. Naidu stands wrongly debited to his personal account.(d) ₹ 100 received from Show & co. have been wrongly entered as from Shah & Co.
The solutio

Question 17

Question No 12 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 10 - Unimax Class 11
Give rectifying journal entries for the following errors.
(1) A purchases of goods form A amounting to ₹ 250 has been wrongly passed through the sales book.(2) ₹ 1,500 paid for furniture purchases has been charges to ordinary purchases account.(3) A cheque for ₹ 150 received from Ram Swaroop was dishonoured and has been posted to the debit of sales return account.(4) An amount of ₹ 400 due form Mahesh Chand which had been written off as bad debt wa

Question 18

Question No 13 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No138 Chapter No 10 - Unimax Class 11
How will you rectify the following errors:
(a) An amount of ₹ 500 withdrawn by the proprietor for his personal use has been debited to trade expenses account.(b) ₹ 100 received from Mohan has been credited Sohan.(c) A credit sales of ₹ 150 to Sita has been wrongly passed through the purchases book.(d) An amount of ₹ 50 paid for wages is posted twice to the debit of wages account.(e) Periodical total of the sales book was cast short by ₹ 100.(f) An

Question 19

Question No 14 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter No 10 - Unimax Class 11
Correct the following errors:(1) A sale of ₹ 300 was made to X and entered correctly in the sales book, but posted to the debit of Y as ₹ 30.(2) The returns inward book includes an item of ₹ 150 which has been posted to the debit of a customer.(3) ₹ 350 spent for repair of building has been debited to building account.(4) Furniture worth ₹ 500 purchases from X on credit omitted to be recorded in the books.(5) The total if returns inward book was ad

Question 20

Question No 15 Chapter No 10 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 15 Chapter No 10 - Unimax Class 11
Show how you would correct the following errors, giving journal entries with due narration as are necessary:(a) A amount of ₹ 105.15 for a credit sales to C.B. Gupta, although correctly entries in the sales book, has been posted as ₹ 115.05.(b) A credit purchases of goods amounting to ₹ 125 from M/s Vikram & Co has not been entered I the purchase book, but the payment made later on has debited to their personal account.(c) Wages paid ₹ 267.50 f

S. No.	Particulars		Debit	Credit
1	Purchases A/c	Dr.	1,000
	To Sohan’s A/c			1,000
	(Being purchases goods on credit from Sohan, not recorded in the books earlier, now rectified)
2	Customer’s A/c	Dr.	4,000
	To Sales A/c			4,000
	(Being sold on credit, but no entry has been made in the books, now rectified)
3	Supplier A/c	Dr.	200
	To purchase return A/c			200
	(Being goods return to the supplier not recorded in the books, now rectified)

4	Sales return A/c	Dr.	450
	To Customer’s A/c			450
	(Being goods returned by customer not recorded in the books, now rectified)

5	purchases A/c	Dr.	4,500
	To Ramesh A/c			4,500
	(Being purchase of goods under recorded in purchases books, now rectified)

6	Siya A/c	Dr.	540
	To Sales A/c			540
	(Being sales of goods under recorded in sales books, now rectified)

7	Purchases A/c	Dr.	3,600
	To Purchase A/c			36,000
	(Being purchases of goods over recorded in purchases book, now rectified)

Unimax class 11 - 2021 Solutions Chapter No. 10 - Rectification of Errors - Unimax +1

Quick Chapter Summary & Cheat Sheet

💡 Double Entry Accounting Principles

Topics & Questions Solved:

Table of Contents

Problem No 1 Chapter No 10 - Unimax 11 Class

The solution of Problem No 1 Chapter No 10 -

Problem No 2 Chapter No 10 - Unimax 11 Class

Problem No 3 Chapter No 10 - Unimax 11 Class

Problem No 3 (II) Chapter No 10 - Unimax 11 Class

Problem No 4 Chapter No 10 - Unimax 11 Class

Question No 1 Chapter No 10 - Unimax Class 11

Question No 2 Chapter No 10 - Unimax Class 11

Question No 3 Chapter No 10 - Unimax 11 Class

Question No 4 Chapter No 10 - Unimax 11 Class

Question No 5 Chapter No 10 - Unimax 11 Class

Question No 6 Chapter No 10 - Unimax 11 Class

Question No 7 Chapter No 10 - Unimax 11 Class

Question No 8 Chapter No 10 - Unimax 11 Class

Question No 9 Chapter No 10 - Unimax 11 Class

Question No 10 Chapter No 10 - Unimax 11 Class

Question No 11 Chapter No 10 - Unimax 11 Class

Question No 12 Chapter No 10 - Unimax 11 Class

Question No 13 Chapter No 10 - Unimax 11 Class

Question No 14 Chapter No 10 - Unimax 11 Class

Question No 15 Chapter No 10 - Unimax 11 Class

Question No 16 Chapter No 10 - Unimax 11 Class

Question No 17 Chapter No 10 - Unimax 11 Class

Question No 18 Chapter No 10 - Unimax 11 Class

Question No 19 Chapter No 10 - Unimax 11 Class

Question No 20 Chapter No 10 - Unimax 11 Class

Question No 21 Chapter No 10 - Unimax 11 Class

Question No 22 Chapter No 10 - Unimax 11 Class

Question No 23 Chapter No 10 - Unimax 11 Class

Question No 24 Chapter No 10 - Unimax 11 Class

Question No 25 Chapter No 10 - Unimax 11 Class

Question No 26 Chapter No 10 - Unimax 11 Class

Question No 27 Chapter No 10 - Unimax 11 Class

Question No 28 Chapter No 10 - Unimax 11 Class

Question No 29 Chapter No 10 - Unimax 11 Class

Question No 30 Chapter No 10 - Unimax 11 Class

Question No 31 Chapter No 10 - Unimax 11 Class

Question No 32 Chapter No 10 - Unimax 11 Class

Question No 33 Chapter No 10 - Unimax 11 Class

Question No 34 Chapter No 10 - Unimax 11 Class

Question No 35 Chapter No 10 - Unimax 11 Class

Question No 36 Chapter No 10 - Unimax 11 Class

Question No 37 Chapter No 10 - Unimax 11 Class

Question No 38 Chapter No 10 - Unimax 11 Class

Question No 39 Chapter No 10 - Unimax 11 Class

Question No 40 Chapter No 10 - Unimax 11 Class

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