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11th | Rectification of Errors | Question No. 13 To 16 | Ts Grewal Solution 2022-2023

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 14:


Rectify the following errors assuming that there is no Suspense Account:
(i) The Returns Inward Book has been overcasted 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.

Answer:


(i)

Return Inwards Book

Dr.

 

Cr.

Date

Particulars

L.F.

 (`)

Date

Particulars

L.F.

 (`)

 

 

 

 

 

Over Casting of Return Inwards Book

 

200

 

 

 

 

 

 

 

 

(ii)

Purchases Account

Dr..

 

Cr.

Date

Particulars

L.F.

 (`)

Date

Particulars

L.F.

 (`)

 

Carry forwarding of Purchases Book Less

 

75

 

 

 

 

 

 

 

 

 

 

 

 

(iii)

Sales Account

Dr.

 

Cr.

Date

Particulars

L.F.

 (`)

Date

Particulars

L.F.

 (`)

 

Net Carry forwarding of Sales Book excess

 

2

 

 

 

 

 

 

 

 

 

 

 

 

(iv)

Sales Account

Dr.

 

Cr.

Date

Particulars

L.F.

 (`)

Date

Particulars

L.F.

 (`)

 

 

 

 

 

Difference in the amount posted

 

36

 

 

 

 

 

 

 

 

 

Gautam Account

Dr.

 

Cr.

Date

Particulars

L.F.

 (`)

Date

Particulars

L.F.

 (`)

 

Difference in the amount posted

 

36

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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` 3,000 withdrawn by the proprietor of the firm for his personal use was posted to the Travelling Expenses Account.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)

 

 

 

 

 

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Ts Grewal Solution 2022-2023

Class 11th

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