Chapter No. 16 – Rectification of Errors – USHA Publication Class +1 – Solution

Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution

Error Rectification in accounting:-

An error means a mistake. When we are doing some work here a number of chances to do mistake also. So, while an accountant recording, posting or balancing the ledger account there are numbers of chances that he did a mistake in his work this type of mistake is known as accounting errors. The process of rectifying these mistakes is known as error rectification.

The trial balance is prepared to check the arithmetical accuracy of recording the transactions in the journal, posting to the ledger and balancing of ledgers accounts. When the trial balance is agreed then it is assumed that the all process of journalizing, posting and balancing has no error. If the trial balance is not agreed then it is means there are errors in any above-said processes and efforts are made to detecting an error.

But the agreement of trial balance is not the proof of all error-free accounting there is some type of errors which will not affect the total of trial balance. For example, Non-recording of the whole transactions in the books, it will not affect the total of the trial balance because we recorded neither debit nor credit. So, we can divide all error in the two main headings, i) Error which is revealed by the trial balance and, ii) Error which is not revealed by the trial balance.

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Error Rectification in accounting – Explanation with examples

Chapter No. 16 – Rectification of Errors – USHA Publication Class +1 – Solution

Question wise solution of the all Questions of Chapter No. 16 – Rectification of Errors – USHA Publication Class +1 – Solutions are shown below: –

Q 01 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 01 Chapter No 16 Identification of Errors 01.The following errors occurred in the book of a merchant. You ...
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Q 02 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 02 Chapter No 16 Identification of Errors 02. Show the effect of following errors on the trial balance of ...
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Q 03 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 03 Chapter No 16 Rectification Before the preparation of the trial balance 03. Rectify the following errors which are ...
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Q 04 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 04 Chapter No 16 Rectification Before the preparation of the trial balance 04. Rectify the following errors which are ...
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Q 05 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 05 Chapter No 16 Rectification Before the preparation of the trial balance 05. Rectify the following errors which are ...
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Q 06 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 06 Chapter No 16 Rectification Before the preparation of the trial balanceSingle Account Errors 06. Rectify the following errors ...
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Q 07 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 07 Chapter No 16 Rectification Before the preparation of the trial balanceSingle Account Errors 07. Imad Wasim detected the ...
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Q 08 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 08 Chapter No 16 Rectification Before the preparation of the trial balanceSingle Account Errors 08. Accountant of partnership firm ...
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Q 09 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 09 Chapter No 16 Rectification Before the preparation of the trial balanceSingle Account Errors 09. Pass necessary journals entries ...
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Q 10 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 10 Chapter No 16 Error in two Accounts with same Account 10. Pass journal entries to rectify the following ...
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Q 11 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 11 Chapter No 16 Error in two Accounts with same Account 11. Correct the following errors in the book ...
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Q 12 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 12 Chapter No 16 Error in two Accounts with same Account 12.The following errors were found in the books ...
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Q 13 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 13 Chapter No 16 Error in two Accounts with same Account 13. Rectify the following errors in the book ...
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Q 14 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 14 Chapter No 16 Error in two Accounts with same Account 14. Pass journal entries to rectify the following ...
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Q 15 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 15 Chapter No 16 Error in two Accounts with same Account 15. Pass journal entries to rectify the following ...
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Q 16 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 16 Chapter No 16 Error in two Accounts with same Account 16. The undermentioned errors are found in the ...
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Q 17 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 17 Chapter No 16 Error in two Accounts with same Account 17. Rectify the following errors before the preparation ...
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Q 18 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 18 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 18 ...
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Q 19 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 19 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 19.How ...
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Q 20 CH 16 USHA 1 Book 2020 Solution min 1 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 20 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 20.How ...
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Q 21 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 21 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 21 ...
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Q 22 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 22 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 22 ...
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Q 23 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 23 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 23 ...
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Q 24 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 24 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 24 ...
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Q 25 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 25 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 25 ...
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Q 26 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 26 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 26 ...
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Q 27 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 27 Chapter No 16 Recertification after the Preparation of Trail Balance but before Final Account Single Account Errors 27 ...
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Q 28 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 28 Chapter No 16 Credit Balance in Suspense Account 28. The following mistakes were located in the book of ...
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Q 29 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 29 Chapter No 16 Credit Balance in Suspense Account 29. How would you rectify the following errors discovered after ...
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Q 30 CH 16 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 16 - Rectification of Errors - USHA Publication Class +1 - Solution
Question No 30 Chapter No 16 Credit Balance in Suspense Account  30. Rectify the following errors in the books of Avadh ...
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