Question 1

Question No 01 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 01 Chapter No 16
Identification of Errors
01.The following errors occurred in the book of a merchant. You are required to identify the type of error and state with reasons the effect of errors on trail Balance.

Machinery purchased from Delhi wrongly entered in purchase book
Interest on bank loan paid was not recorded in the books
Cash paid to the wife for personal use recorded twice in the book
Salary paid to clerk has not been posted to salary account
Returns inward book was under

Question 2

Question No 02 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 02 Chapter No 16
Identification of Errors
02. Show the effect of following errors on the trial balance of Rajinder Singh:

Purchases book was overcast by Rs 300
Salaries account was undercast by Rs 1,000
A sum of Rs 1,300 was not posted to Stationery Account
Discount allowed Rs 50 to a customer was credited twice to Customer account
Rs 900 loss on account of bad debts posted to the debit of customer account
Sale of old newspaper Rs 80 wrongly recorded in sale account
Wages paid Rs 1

Question 3

Question No 03 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 03 Chapter No 16
Rectification Before the preparation of the trial balance
03. Rectify the following errors which are detected before preparing the trial balance:

Building purchased for Rs 5,000 was not posted to the building account
Furniture purchased for Rs 18,000 was posted to the credit of the furniture account
Typewriter purchased for Rs 14,500 was posted to the credit side of typewriter account with Rs 15,400
Discount allowed Rs 300 to Nirmal Kaur was not posted to her accou

Question 4

Question No 04 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 04 Chapter No 16
Rectification Before the preparation of the trial balance
04. Rectify the following errors which are detected before preparing the trial balance:

Sales books are undercast by Rs 1,200
Purchases book is overcast by Rs 800
Bills receivable book was undercast by Rs 100
Bills payable book was undercast by Rs 650
Return inwards book was overcast by RS 1,800
Return outward book was undercast by Rs 2,100
Sale book is overcast by Rs 350

The solution of Question No 04 Chap

Question 5

Question No 05 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 05 Chapter No 16
Rectification Before the preparation of the trial balance
05. Rectify the following errors which are detected before preparing the trial balance:

Goods of Rs 3,313 sold to Ravi were not posted to his account
Payment side of the cash book was overcast by Rs 2,800
Sale to Harinder for Rs 615 pasted to his account Rs 516
Return of goods from Bhagwan Rs 250 was posted to the debit side of his account Rs 450

The solution of Question No 05 Chapter No 16:-

(a)
Ravi’s

Question 6

Question No 06 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 06 Chapter No 16
Rectification Before the preparation of the trial balanceSingle Account Errors
06. Rectify the following errors

Opening balance of furniture Rs 8,150 omitted to be brought forward.
Opening balance of furniture Rs 8,150 brought forward as Rs 5,180.
Opening Balance of furniture Rs 8,150 brought forward as Rs 18,510.
Opening balance of furniture Rs 8,150 brought forward to the credit of this account.
Opening balance of furniture Rs 8,150 brought forward to the credit

Question 7

Question No 07 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 07 Chapter No 16
Rectification Before the preparation of the trial balanceSingle Account Errors
07. Imad Wasim detected the following errors before the construction of Trail Balance, you are required to rectify the errors

Sale to Pooja Rs 536 posted to her account as Rs 356
Sale to Rajni Rs 112 debited to her account as Rs 211
Sales to Dilraj Rs 625 credited to his account as Rs 526
Purchases from Govind Rs 306 credited to his account as Rs 360
Purchases from Jasmeet Kaur Rs 199 de

Question 8

Question No 08 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 08 Chapter No 16
Rectification Before the preparation of the trial balanceSingle Account Errors
08. Accountant of partnership firm requests you to rectify the following errors before the preparation of trial balance

Discount allowed Rs 54 to Manoj Kumar was credited to his account Rs 45
Discounted received Rs 76 from Aarti was credited to her account Rs 67
Sales book total carried forward Rs 250 more on page 10 and Rs 93 more on page 15.
Purchased total carried forward Rs 250 more

Question 9

Question No 09 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 09 Chapter No 16
Rectification Before the preparation of the trial balanceSingle Account Errors
09. Pass necessary journals entries to rectify the following errors:

Cash Rs 3,500 received from Atul was omitted to be recorded in the books.
Cash book received from Atul was recorded in the books Rs 3,050.
Cash book received from Atul was credited to Nitul with same amount
Office equipment's purchased for Rs 12,500 were debited to general expenses account
Freight paid Rs 3,200 for the

Question 10

Question No 10 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 16
Error in two Accounts with same Account
10. Pass journal entries to rectify the following errors:

A purchase of machinery for Rs 4,900 was recorded in the purchases book
Goods returned to Kashmiri Lal for Rs 1,550 were recorded in returns outward book Rs 1,505
A cash sales of Rs 480 is omitted from the book
Old furniture sold of Rs 800 has been credited to the sale account
A purchase of Scientific equipment's Rs 2,900 was recorded in the purchased account
A camera

Question 11

Question No 11 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 16
Error in two Accounts with same Account
11. Correct the following errors in the book of Sangeeta:

A cheque for Rs 810 received from Sukhdeep Kaur having been dishonoured, it was wrongly debited to Allowances account
Rs 600 paid for rent to landlord has been debited to personal account of landlord
A cheque for Rs 250 received from Anil has been credit to Sunil
Rs 300owed by a customer omitted to be taken to the list of sundry debtors
Rs 6,000 spent on the extension

Question 12

Question No 12 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 16
Error in two Accounts with same Account
12.The following errors were found in the books of M/s Amritsar Trading Company:

Rs 1,500 paid as wages for the construction of office building debited to wages account
Cartage on newly purchased furniture Rs 100 posted to cartage account
Furniture purchased from Ram on credit for Rs 3,000 recorded as Rs 300
Wages paid Rs 2,500 were recorded in cash book as Rs 2,505 and posting made accordingly.
Purchases from Yadwinder Rs 1,

Question 13

Question No 13 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter No 16
Error in two Accounts with same Account
13. Rectify the following errors in the book of Ashok Kumar:

Furniture purchased for Rs 17,000 was wrongly debited to the building account
Telephone bill Rs 8,100 paid by cheque but no entry was recorded in the book
Rent paid for the residence of proprietor Rs 4,000 was debited to rent account
Tuition fees of the Rs 1,500paid for a son but debited to office expenses account
Entertainment expenses of Rs 4,500 incurred on the r

Question 14

Question No 14 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter No 16
Error in two Accounts with same Account
14. Pass journal entries to rectify the following errors:

A sale of goods for Rs 2,400 to Kewal was wrongly entered in the purchases book
Goods purchases from Harminder Singh for Rs 3,000 were recorded in the sale book
Sale return of Rs 2,550 from Naveen was recorded in return inward book
Goods of Rs 1,900 returned to Charanjit Kaur were recorded in the returns inward book
An acceptance of Rs 2,000 received from Manjinder was

Question 15

Question No 15 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 15 Chapter No 16
Error in two Accounts with same Account
15. Pass journal entries to rectify the following errors in the book of Ajay Sehgal:

A purchases of goods for Rs 2,600 from Sushil recorded in sale book
Sanjeev Sharma owes Rs 2,900. he paid Rs 2800 in full satisfaction but no entry was made in book
Tarun gave acceptance of Rs 5,500 which was recorded in the bill payable book
An old typewriter of Rs 4,800 was sold for Rs 4,100 but no entry was made in the book
Neeru returned

Question 16

Question No 16 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 16 Chapter No 16
Error in two Accounts with same Account
16. The undermentioned errors are found in the books of M/s Good luck company before closing their books for the years 2019-20.you are requited to rectify these error

Repair to machinery Rs 360were debited to machinery account Rs 630
Discount Rs 250 allowed by Hira lal was not posted to discount account but posted to the debit of hira lal with Rs 520
Goods sold to Pritam amounting to Rs 1,371 were recoded in the sale returns

Question 17

Question No 17 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 17 Chapter No 16
Error in two Accounts with same Account
17. Rectify the following errors before the preparation of trial balance:

Discount allowed Rs 73wsa posted to discount received account Rs 37
Repairs to building Rs 355 was posted to the debit of building account Rs 535
Shares purchased for Rs 4,600 posted to purchases Account Rs 1,600
Furniture of Rs 700 purchased for the proprietor’s residences was entered in purchase day book Rs 7,000
Interest on investment received Rs 450

Question 18

Question No 18 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 18 Chapter No 16
Recertification after the Preparation of Trail Balance but before Final Account
Single Account Errors
18. The undermentioned errors are located inn the book of premier company after the preparation of trial balance

Purchases book was undercast by Rs 6,100
Return inward book was overcast by Rs 4,000
Goods sold to Harmit Singh for Rs 200 not posted to his account
Discount received Rs 20 from Jaggi was not posted to his account
Total old debit side of furniture was un

Question 19

Question No 19 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 19 Chapter No 16
Recertification after the Preparation of Trail Balance but before Final Account
Single Account Errors
19.How would you rectify the following errors which are discovered at post trail balance stage

Sale of goods Rs 2,900 posted to the debit of sale account Rs 9,020
Commission Rs 150 paid was posted twice, first to discount account and then to a commission account
Machinery costing Rs 8,000 was sold for Rs 6,500. Machinery was credited with the sale proceeds only
An

Question 20

Question No 20 Chapter No 16 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 20 Chapter No 16
Recertification after the Preparation of Trail Balance but before Final Account
Single Account Errors
20.How would you rectify the following errors which are deducted in the book of G.Prakash

The purchases day book for November was overcast by RS 10. Also during December the total of one page Rs 5,394 was carried forward to the next page as Rs 5,934
In the sale ook for March, a sale of Rs 340to Bhatia was entered as Rs 430
Purchases Return Book was not posted for t

(a)	Error of Principle
	No effect on trial Balance Because Purchases Account debit balance increases and machinery account debit balance decreases with the same amount

(b)	Error Of Omission
	No effect on trial Balance Because Interest account debit balance decreased because it was not paid and cash account debit balance increases with the same amount as it was not paid

(c)	Error Of Commission
	It will not affect the total trail balance Because by debiting drawings twice the debit balance of drawing account increased and debit balance of cash decreases with the same amount

(d)	Error Of Commission
	It will reduce the debit side of the trial balance Because by under casting return inward book the debit balance of the return inward account will be reduced

(e)	Error Of Commission
	It will reduce the debit side of the trial balance Because by under casting return inward book the debit balance of the return inward account will be reduced

(f)	Error Of Commission
	It will increase the debit side total of the trial balance Because, by undercasting the payment side of the cash book, cash in hand will increase which will increase the debit side of the trail balance

(g)	Error Of Principle
	It will not affect the trial balance total Because by debiting freight paid on the purchase of plant to freight account the debit balance freight account will increase and debit side plant account will decrease with the same amount

(h)	Error Of Commission
	It will reduce the credit side total of the trial balance Because by not crediting the capital account the credit balance of the capital account will be reduced so the credit side of the trial balance will also be reduced

USHA Publication +1 Elements of Book-Keeping Solutions Chapter No. 16 - Rectification Errors

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Question No 01 Chapter No 16 - USHA Publication 11 Class

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Usha Publication - Elements of Book-Keeping PSEB (Class 11) - Solution

Question No 02 Chapter No 16 - USHA Publication 11 Class

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Question No 09 Chapter No 16 - USHA Publication 11 Class

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