TS Grewal accountancy class 11 solution chapter 17 rectification of errors

 Class 11th | Chapter-17 | Rectification of errors | 2023-2024 | Ts Grewal Solution

Question 1:

How will be the following errors rectified?
(i) Purchases Book is overcasted by ` 20,000.
(ii) Purchases Return Book is overcasted by ` 5,000.
(iii) Purchases Return Book’s balance is carried forward in excess by ` 500.
(iv) Purchas

Journal
Date	Particulars			L.F.	Debit  (Rs)	Credit  (Rs)
(i)	Suspense A/c		Dr.		20,000
		To Purchases A/c				20,000
	(Purchase book was overcastted, now rectified)
(ii)	Purchases Return A/c		Dr.		5,000
		To Suspense A/c				5,000
	(Purchase return book was overcastted by Rs 1,000, now rectified)
(iii)	Purchases Return A/c		Dr.		500
		To Suspense A/c				500
	(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
	(Purchase book’s balance was  carried forward in excess of Rs 1,000, now rectified)

Question 2:

How will be the following errors rectified?
(i) Sales Book is short casted by ` 10,000.
(ii) Sales Return Book is short casted by ` 1,000.
(iii) Balance of Sales Book is carried forward short by ` 1,000.
(iv) Balance of Sales Return Book is carried forward short by ` 100.

Answer:

Journal
Date	Particulars			L.F.	Debit  (Rs)	Credit  (Rs)
(i)	Suspense A/c		Dr.		10,000
		To Sales A/c				10,000
	(Sales book was undercasted, now rectified)
(ii)	Sales Return A/c		Dr.		1,000
		To Suspense A/c				1,000
	(Sales return book was undercasted, now rectified)
(iii)	Suspense A/c		Dr.		1,000
		To Sales A/c				1,000
	(Sales book’ balance carried forward was short, now rectified)
(iv)	Sales Return A/c		Dr.		100
		To Suspense A/c				100
	(Sales return book’ balance carried forward was short, now rectified)

Question 3:

How will you rectify the following errors?
(i) Sales Book is overcasted by ` 8,000.
(ii) Sales Return Book is short casted by ` 500.
(iii) Balance of Sales Book is carried forward in excess by ` 1,000.
(iv) Balance of Sales Return Book is carried forward in excess by ` 100.

Answer:

Journal
Date	Particulars			L.F.	Debit  (Rs)	Credit  (Rs)
(i)	Sales A/c		Dr.		8,000
		To Suspense A/c				8,000
	(Sales book was overcasted by Rs 5,000, now rectified)
(ii)	Sales Return A/c		Dr.		500
		To Suspense A/c				500
	(Sales book was undercasted by Rs 500, now rectified)
(iii)	Sales A/c		Dr.		1,000
		To Suspense A/c				1,000
	(Sales book’s balance was  carried forward in excess by Rs 1,000, now rectified)
(iv)	Suspense A/c		Dr.		100
		To Sales Return A/c				100
	(Sales return book’s balance was  carried forward in excess by Rs 100, now rectified)

 

Question 4:

Pass the necessary Journal entries to rectify the following errors:
(i) Credit sale of ` 570 to Mohan was recorded as ` 750.
(ii) Credit sale of ` 850 to Sohan was recorded as sale to Mohan.
(iii) Credit sale of ` 850 to Meenu was recorded as sale to Meena as ` 580.
(iv) Credit sale of ` 850 to Ram was recorded in the Purchases Book.
(v) Credit sale of old machinery to Sohan for ` 1,700 was entered in the Sales Book as ` 7,100.
(vi) Bill Receivable for ` 5,000 accepted by Mahinder recorded as acceptance given to Mahinder for ` 6,000.

Answer:

Journal
Date	Particulars		L.F.	Debit (`)	Credit (`)
i)	Sales A/c	Dr.		180
	To Mohan’s A/c				180
	(Being correcting goods sold on credit to Mohan recorded at wrong amount)
ii)	Sohan’s A/c	Dr.		850
	To Mohan’s A/c				850
	(Being correcting credit sale to Sohan recorded as sale to Mohan)
iii)	Meenu’s A/c	Dr.		850
	To Sales A/c				270
	To Meena’s A/c				580
	(Being correcting  credit sale to Meenu recorded to Meena at wrong amount)
iv)	Ram’s A/c	Dr.		1,700
	To Sales A/c				850
	To Purchases A/c				850
	(Being correcting  credit sales to Ram wrongly recorded in the purchases book)
v)	Sales A/c	Dr.		7,100
	To Machinery A/c				1,700
	To Soahn’s A/c				5,400
	(Being correcting credit sale of machinery to Sohan wrongly recorded in sales book)
vi)	Bills Payable A/c	Dr.		6,000
	Bills Receivable A/c	Dr.		5,000
	To Mahinder’s A/c				11,000
	(Being bills receivable wrongly recorded as bills payable now rectified)

Question 5:

Pass the necessary Journal entries to rectify the following errors:
(i) Credit sale of ` 7,500 to Kishan was posted to Krishan's Account.
(ii) Cash sale of ` 7,000 to Meenu was posted to the credit of Meena.
(iii) Amount of ` 1,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account.
(iv) Credit sale of old furniture to Mohan for ` 1,700 was posted as ` 7,100.
(v) Credit sale of old furniture to Babu Ram for ` 3,000 was credited to Sales Account.
(vi) Cheque of ` 1,280 received from Farid was dishonoured and has been posted to the debit of Sales Return Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (`)	Credit Amount (`)
i)	Kishan’s A/c	Dr.		7,500
	To Krishan’s A/c				7,500
	(Being correcting credit sales to Kishan wrongly posted to Krishan’s Account)
ii)	Meena’s A/c	Dr.		7,000
	To Sales A/c				7,000
	(Being correcting cash sales to Meenu wrongly posted to credit of Meena’s A/c)
iii)	Drawings A/c	Dr.		1,500
	To Purchases A/c				1,500
	(Being correcting amount withdrawn for personal use debited to Purchases A/c)
iv)	Furniture A/c	Dr.		5,400
	To Mohan’s A/c				5,400
	(Being correcting credit sale of furniture to Mohan posted at a wrong amount)
v)	Sales A/c	Dr.		3,000
	To Furniture A/c				3,000
	(Being correcting credit sale of furniture posted to the credit of sales account)
vi)	Farid’s A/c	Dr.		1,280
	To Sales Return A/c				1,280
	(Being correcting cheque dishonoured wrongly debited to Sales Return A/c)

Question 6:

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.

Answer:

Journal
Date	Particulars		L.F.	Debit Rs	Credit Rs
(i)	Vinod	Dr.		9
	To Suspense A/c				9
	(Rs 9 was posted less in Vinod’s Account, now rectified)
(ii)	Vinod	Dr.		9
	To Suspense A/c				9
	(Vinod’s Account was wrongly debited with Rs 9 less, now rectified)
(iii)	Vinod	Dr.		277
	To Suspense A/c				277
	(Sales to Vinod of Rs 143 was wrongly credited as Rs 134, now rectified)

 

Question 7:

Pass the necessary Journal entries to rectify the following errors:
(i) ` 15,000 paid as wages for the construction of office building debited to Salaries Account.
(ii) ` 20,000 spent on the purchases of material for the construction of building debited to Purchases Account.
(iii) ` 50,000 spent on the extension of building was debited to Building Repairs Account.
(iv) ` 25,000 spent on whitewash of a new building was charged to Building Repairs Account.
(v) ` 1,000 paid as installation charges for newly purchased second hand machinery posted to Cartage Account.
(vi) ` 10,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery debited to General Expenses Account.
(vii) ` 5,000 paid as repairing charges of an existing machine in use charged to Machinery Account.
(viii) ` 10,000 paid by cheque for a printer was charged to the Office Expense Account.

Answer:

Journal
Date	Particulars		L.F.	Debit (`)	Credit (`)
i)	Building A/c	Dr.		15,000
	To Salaries A/c				15,000
	(Being correcting wages paid for construction of building debited to Salaries A/c)
ii)	Building A/c	Dr.		20,000
	To Purchases A/c				20,000
	(Being correcting purchases of material on construction debited to Purchases A/c)
iii)	Building A/c	Dr.		50,000
	To Building Repairs A/c				50,000
	(Being correcting amount spent on extension of building wrongly debited to Building Repairs A/c)
iv)	Building A/c	Dr.		25,000
	To Building Repairs A/c				25,000
	(Being correcting amount spent on whitewash of new building debited to Building Repairs A/c)
v)	Machinery A/c	Dr.		1,000
	To Cartage A/c				1,000
	(Being correcting installation charges on machinery wrongly debited to Cartage A/c)
vi)	Machinery A/c	Dr.		10,000
	To General Expenses A/c				10,000
	(Being correcting repair charges to a newly paid second hand machinery wrongly debited to General Expenses A/c)
vii)	Repairs A/c	Dr.		5,000
	To Machinery A/c				5,000
	(Being correcting repairs on existing machinery wrongly debited to Machinery A/c)
viii)	Printer A/c	Dr.		10,000
	To Office Expenses A/c				10,000
	(Being correcting amount paid for Printer wrongly debited to Office Expenses A/c)

Question 8:

Give rectifying Journal entries for the following errors:
(i) Goods returned by Mohan of ` 1,500 not recorded in books.
(ii) Goods distributed as free samples for ` 5,000 not recorded.
(iii) Depreciation of machinery of ` 10,000 not charged.
(iv) Goods costing ` 780, selling price ` 1,000 given as charity not recorded.

Answer:

Journal
Date	Particulars		L.F.	Debit (`)	Credit (`)
i)	Sales Return A/c	Dr.		1,500
	To Mohan’s A/c				1,500
	(Being recording goods returned by Mohan not recorded earlier)
ii)	Advertisement A/c	Dr.		5,000
	To Purchases A/c				5,000
	(Being recording goods distributed as free sample not recorded earlier)
iii)	Depreciation A/c	Dr.		10,000
	To Machinery A/c				10,000
	(Being recording depreciation charged on machinery not recorded earlier)
iv)	Charity A/c	Dr.		780
	To Purchases A/c				780
	(Being recording goods given away as charity not recorded earlier)

 

Question 9:

Rectify the following errors:
(i) Goods purchased from Kunal for ` 8,000 and from Kapil of ` 9,000 recorded correctly in the Purchases   Book. However, ` 9,000 was posted to Kunal and ` 8,000 to Kapil.
(ii) Anil's Account was excess debited by ` 500 while Suraj's Account was short debited by ` 500.
(iii) Parkar's Account was short credited by ` 700 while Manisha's Account was excess credited by ` 700.
(iv) Goods sold to Roopak for ` 1,000 and to Sagar for ` 1,800 recorded correctly in the Sales Book. However, ` 1,800 was posted to Roopak and ` 1,000 to Sagar.

Answer:

Journal
Date	Particulars		L.F.	Debit (`)	Credit (`)
i)	Kunal’s A/c	Dr.		1,000
	To Kapil’s A/c				1,000
	(Being correcting goods purchased from Kunal and Kapil posted with wrong amounts)
ii)	Suraj’s A/c	Dr.		500
	To Anil’s A/c				500
	(Being rectifying wrong debit and credit to the accounts)
iii)	Manisha’s A/c	Dr.		700
	To Parkar’s A/c				700
	(Being rectifying excess and short credits in the accounts)
iv)	Roopak’s A/c	Dr.		800
	To Sagar’s A/c				800
	(Being correcting goods sold to Roopak and Sagar posted with wrong amounts)

Question 10:

Following errors affecting the accounts of the year 2020–21 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.

Answer:

Journal
Date	Particulars			L.F.	Debit  (`)	Credit  (`)
2020-21
(i)	Sales A/c		Dr.		5,000
		To Furniture A/c				5,000
	(Sale of old furniture treated as sale of goods, now rectified)
	Nature: Error of Principle
(ii)	Drawings A/c		Dr.		6,000
		To Rent A/c				6,000
	(Rent paid for proprietor’s residence treated as rent paid, now rectified)
	Nature: Error of Principle
(iii)	Brajesh’s A/c		Dr.		2,150
		To Rajesh’s A/c				2,150
	(Cash received from Rajesh, credited to Brajesh, now rectified)
	Nature: Error of Commission

 

 

Question 12:

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. (Delhi)

 

Answer:

Journal
Date	Particulars		L.F.	Debit (`)	Credit (`)
(i)	Purchases A/c	Dr.		1,000
	To Suspense A/c				1,000
	(Being Purchases Book has been undercasted, now rectified)
(ii)	Anu Prakash A/c	Dr.		14,000
	To Purchases A/c				7,000
	To Sales A/c				7,000
	(Being Credit sale to Anu Prakash was recorded in Purchases Book, Now rectified)
(iii)	Rahul A/c	Dr.		6,300
	To Sales A/c				6,300
	(Being Credit sale to Rahul ` 7,000 was recorded as ` 700, Now rectified)

Question 13:

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.

Answer:

'Total of Sales book has not been posted to Sales Account' will affect the Trial Balance because due to this Sales Account undercasts, which results in undercasting of credit side of Trial Balance.

Hence, the correct answer is option (i).

Question 15:

Following errors are discovered in the books of Sh. Ram Lal. Make the necessary entries to rectify them:
(i) Purchases Journal was undercasted 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 account as ` 157.

Answer:

Journal
Date	Particulars		L.F.	Debit Rs	Credit Rs
	Purchases A/c	Dr.		2,150
	To Suspense A/c				2,150
	(Purchases Book was under cast now rectified)
	Suspense A/c	Dr.		1,000
	To K. Krishna				1,000
	(Received from K. Krishna was wrongly debited, now rectified )
	Drawings A/c	Dr.		3,000
	To Travelling Expense A/c				3,000
	(Amount withdrawn by proprietor for personal use wrongly posted to
	Travelling Expenses Account, now rectified)
	R.Gopalan	Dr.		18
	To Suspense A/c				18
	(R. Gopalan’s Account was debited by Rs 157 instead of Rs 175, now rectified

Question 16:

Pass Journal entries to rectify the following errors which were located after preparing the Trial Balance:

(i) The Sales Book was overcast by ` 500.

(ii) Credit purchases from Aradhya ` 6,000 were posted to the debit of her account of ` 9,000.

(iii) Goods returned from Ayan ` 8,000 were recorded in Purchases Return Book.

(iv) Wages paid ` 3,980 were recorded in the Cash Book as ` 3,890. (Delhi)

 

Answer:

Journal
Date	Particulars		L.F.	Debit  (`)	Credit  (`)
(i)	Sales A/c	Dr.		500
	To Suspense A/c				500
	(Being The Sales Book was overcasted)
(ii)	Suspense A/c	Dr.		15,000
	To Aradhya				15,000
	(Being Credit purchases from Aradhya ` 6,000 were posted to the debit of her account of ` 9,000, Now rectified)
(iii)	Sales return A/c	Dr.		8,000
	Purchases return A/c	Dr.		8,000
	To Anay				16,000
	(Being Goods returned from Ayan were recorded in Purchases Return Book, Now rectified)
(iv)	Suspense A/c	Dr.		90
	To Cash A/c				90
	(Being Wages paid ` 3,980 were recorded in the Cash Book as ` 3,890, Now rectified)