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11th | Rectification of Errors | Question No. 9 To 12 | Ts Grewal Solution 2022-2023

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 11:


Rectify the following errors assuming that there is no Suspense Account:
 (i) Salary of
` 5,000 paid to Rahul was not posted to Salaries Account.
(ii) Sales to Amrish of
` 1,430 posted to his account as ` 1,340.
(iii) Sales to Vijay of
` 2,470 posted to his account as ` 2,740.
(iv) Purchases from Pal of
` 1,430 posted to his account as ` 1,340.

Answer:


(i) Salary of Rs.5, 000 paid to Rahul was not posted to Salary A/c

Salaries Account

Dr.

 

Cr.

Particulars

 (Rs)

Particulars

 (Rs)

Cash A/c

5,000

 

 

 

 

 

 

 

 

 

 

(ii) Sales to Amrish of Rs 1,430 posted to his account as Rs 1,340

Amrish’s Account

Dr.

 

Cr.

Particulars

 (Rs)

Particulars

 (Rs)

Sales A/c

90

 

 

 

 

 

 

 

 

 

 

(iii) Sales to Vijay of Rs 2,470 posted to his account as Rs 2,740

Vijay’s Account

Dr.

 

Cr.

Particulars

 (Rs)

Particulars

 (Rs)

 

 

Sales A/c

270

 

 

 

 

 

 

 

 

 (iv) Purchases from Pal of Rs1,430 posted to his account as Rs 1,340

Pal’s Account

Dr.

 

Cr.

Particulars

 (Rs)

Particulars

 (Rs)

 

 

Purchases A/c

90

 

 

 

 

 

 

 

 

 

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)

 

 

 

 

 

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Ts Grewal Solution 2022-2023

Class 11th

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