# T S GREWAL Solutions for Class 11-commerce Accountancy Chapter 17 - Rectification of Errors

TopperLearning's Incredible
Partnership Offer for Schools & Franchisee*

*Opportunities available across India

Page / Exercise

## Chapter 17 - Rectification of Errors Exercise 17.35

Question PQ 1

Q 1

Solution PQ 1

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Suspense A/c Dr. 10,000 ------To Purchases A/c 10,000 (Being purchase book was overcast byRs.10,000, now rectified) (ii) Purchases Return A/c Dr. 1,000 ------To Suspense A/c 1,000 (Being purchase return book was overcast byRs.1,000, now rectified) (iii) Purchases Return A/c Dr. 100 ------To Suspense A/c 100 (Being purchase return book's balance carried forward in excess ofRs.100, now rectified) (iv) Suspense A/c Dr. 1,000 ------To Purchases A/c 1,000 (Being purchase book's balance was carried forward in excess of Rs.1,000 now rectified)

Question PQ 2

Q 2

Solution PQ 2

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Suspense A/c Dr. 5,000 ------To Sales A/c 5,000 (Being sales book was short by Rs.5,000, now rectified) (ii) Sales Return A/c Dr. 500 ------To Suspense A/c 500 (Being sales return book was short by Rs.500, now rectified) (iii) Suspense A/c Dr. 1,000 ------To Sales A/c 1,000 (Being sales book' balance carried forward was short byRs.1,000, now rectified) (iv) Sales Return A/c Dr. 100 ------To Suspense A/c 100 (Being sales return book' balance carried forward was short by Rs.100, now rectified)

Question PQ 3

Q 3

Solution PQ 3

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Sales A/c Dr. 5,000 ------To Suspense A/c 5,000 (Being sales book was overcast by Rs.5,000, now rectified) (ii) Sales Return A/c Dr. 500 ------To Suspense A/c 500 (Being sales book was short by Rs.500, now rectified) (iii) Sales A/c Dr. 1,000 ------To Suspense A/c 1,000 (Being 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 (Being sales return book's balance was carried forward in excess by Rs.100, now rectified)

Question PQ 4

Q 4

Solution PQ 4
 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Sales A/c Dr. 180 ------To Mohan's A/c 180 (Being credit sale of 570 recorded as 750, now rectified) (ii) Sohan's A/c Dr. 850 ------To Mohan's A/c 850 (Being credit sale to Sohan recorded as sales to Mohan, now rectified) (iii) Meenu's A/c Dr. 850 To Sales A/c 270 ------To Meena's A/c 580 (Being credit sales of 850 to Meenu recorded as credit sales to Meena as 580, now rectified) (iv) Ram's A/c Dr. 1700 ------To Purchases A/c 850 To Sales A/c 850 (Being credit sales of 850 to Ram was recorded in Purchase Book, now rectified) (v) Sales A/c Dr. 7,100 ------To Sohan's A/c 5,400 To Machinery A/c 1,700 (Being credit sales of Machinery to Sohan for 1700 recorded in Sales Book as 7100, now rectified) (vi) Bills Receivable A/c Dr. 6,000 Bills Payable A/c Dr. 5,000 To Mahinder's A/c 11,000 (Being the bills receivable of 6,000 entered into bills payable book as 5,000, now rectified)

Question PQ 5

Q 5

Solution PQ 5
 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Kishan's A/c Dr. 850 ------To Krishan's A/c 850 (Being credit sale of Kishan posted to Krishan's account, now rectified) (ii) Meena's A/c Dr. 850 ------To Sales A/c 850 (Being cash sale posted to credit of Meena's account, now rectified) (iii) Drawings A/ Dr. 1,500 ------To Purchases A/c 1,500 (Being amount withdrawn from bank by proprietor for his personal use debited to Purchases account, now rectified) (iv) Furniture A/c Dr. 5,400 To Mohan's A/c 5,400 (Being sale of old furniture to Mohan for 1,700 posted as 7,100, now rectified) (v) Sales A/c Dr. 3,000 To Furniture A/c 3,000 (Being credit sales of furniture credited to Sales account, now rectified) (vi) Farid's A/c Dr. 1,280 To Sales Return A/c 1,280 (Being dishonor of Farid's cheque debited to Sales Return A/c, now rectified)

Question PQ 6

Q 6

Solution PQ 6

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Vinod A/c Dr. 9 ------To Suspense A/c 9 (Being Rs.9 was posted less in Vinod's account, now rectified) (ii) Vinod A/c Dr. 9 ------To Suspense A/c 9 (Being Vinod's account was wrongly debited with Rs.9 less, now rectified) (iii) Vinod A/c (134 +143) Dr. 277 ------To Suspense A/c 277 (Being sales to Vinod of Rs.143 was wrongly credited asRs.134, now rectified)

## Chapter 17 - Rectification of Errors Exercise 17.36

Question PQ 7

Q 7

Solution PQ 7
 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Building A/c Dr. 15,000 ------To Salaries A/c 15,000 (Being wages paid for construction of building debited to Salaries A/c, now rectified) (ii) Building A/c Dr. 20,000 ------To Purchases A/c 20,000 (Being purchase of material for construction of building debited to purchases account, now rectified) (iii) Building A/c Dr. 50,000 ------To Building Repairs A/c 50,000 (Being amount spent on extension of building debited to Building Repairs A/c, now rectified) (iv) Building A/c Dr. 25,000 ------To Building Repairs A/c 25,000 (Being amount spent on whitewash of new building debited to Building Repairs A/c, now rectified) (v) Machinery A/c Dr. 1,000 To Cartage A/c 1,000 (Being installation charges on newly purchased second hand machine posted to Cartage Account, now rectified) (vi) Machinery A/c Dr. 10,000 To General Expenses A/c 10,000 (Being repairing charges on reconditioning of newly purchased second hand machinery debited to General Expenses Account, now rectified) (vii) Repairs A/c Dr. 5,000 To Machinery A/c 5,000 (Being repairing charges of an existing machine in use charged to Machinery Account, now rectified) (viii) Printer A/c Dr. 10,000 To Office Expenses A/c 10,000 (Being amount paid for printer charged to Office Expenses Account, now rectified)

Question PQ 8

Q 8

Solution PQ 8
 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Returns Inward A/c Dr. 1,500 ------To Mohan's A/c 1,500 (Being goods returned by Mohan not recorded, now recorded) (ii) Advertisement A/c Dr. 5,000 ------To Purchases A/c 5,000 (Bring goods distributed as free samples not recorded in the books, now recorded ) (iii) Depreciation A/c Dr. 10,000 ------To Machinery A/c 10,000 (Being depreciation on machinery charged) (iv) Charity/Donation A/c Dr. 780 ------To Purchases A/c 780 (Being goods given as charity)

Question PQ 9

Q 9

Solution PQ 9
 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Kunal's A/c Dr. 1,000 ------To Kapil's A/c 1,000 (Being goods purchased from Kunal 8,000 and Kapil 9,000 recorded as Kunal 9,000 and Kapil 8,000, now rectified) (ii) Suraj's A/c Dr. 500 ------To Anil's A/c 500 (Bring excess debit to Anil against Suraj for 500 rectified ) (iii) Manisha's A/c Dr. 700 ------To Parkar's A/c 700 (Being Manisha's Account given an excess credit against Parker with a short credit, now rectified) (iv) Sagar's A/c Dr. 800 ------To Roopak's A/c 800 (Being goods sold to Roopak and Sagar correctly entered in Sales Book but incorrectly recorded in individual accounts, now rectifed)

Question PQ 11

Q 11

Solution PQ 11

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

 Salaries Account Dr. Cr. Particulars Rs. Particulars Rs. To 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. To 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. By Sales A/c 270

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

 Pal's Account Dr. Cr. Particulars Rs. Particulars Rs. By Purchase A/c 90

Question PQ 10

Q 10

Solution PQ 10

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Nature - Error of Principle Sales A/c Dr. 5,000 ------To Furniture A/c 5,000 (Being sale of old furniture treated as sale of goods, now rectified) (ii) Nature - Error of Principle Drawings A/c Dr. 6,000 ------To Rent A/c 6,000 (Being rent paid for proprietor's residence treated as rent paid, now rectified) (iii) Nature - Error of Commission Brajesh's A/c Dr. 2,150 ------To Rajesh's A/c 2,150 (Being cash received from Rajesh, credited to Brajesh's, now rectified)

## Chapter 17 - Rectification of Errors Exercise 17.37

Question PQ 12

Q 12

Solution PQ 12

The correct answer is option (i).

Total of Sales book has not been posted to Sales Account will affect the Trial Balance because under-casting of Sales Account results in under-casting of credit side of the Trial Balance.

Question PQ 13

Q 13

Solution PQ 13

(i)The Returns Inward Book has been overcast by Rs.200

 Return Inwards Book Dr. Cr. Date Particulars L.F. Rs. Date Particulars L.F. Rs. Over Casting of Return Inwards Book 200

(ii) Purchases Book carried forward Rs.75 less.

 Purchases Account Dr. Cr. Date Particulars L.F. Rs. Date Particulars L.F. Rs. Carry forwarding of Purchases Book Less 75

(iii) Sales Book carried forward Rs.41 less on Page 10 and Rs.43 more on Page 12

 Sales Account Dr. Cr. Date Particulars L.F. Rs. Date Particulars L.F. Rs. Net Carry forwarding of Sales Book excess 2

(iv) Goods sold to Gautam were posted as Rs.215 instead of Rs.251

 Sales Account Dr. Cr. Date Particulars L.F. Rs. Date Particulars L.F. Rs. Difference in the amount posted 36

 Gautam Account Dr. Cr. Date Particulars L.F. Rs. Date Particulars L.F. Rs. Difference in the amount posted 36

Question PQ 14

Q 14

Solution PQ 14

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Purchases A/c Dr. 2,150 ------To Suspense A/c 2,150 (Being purchases book was under cast now rectified) (ii) Suspense A/c Dr. 1,000 ------To K. Krishna A/c 1,000 (Bring received from K. Krishna was wrongly debited, now rectified ) (iii) Drawings A/c Dr. 3,000 ------To Travelling Expense A/c 3,000 (Being amount withdrawn by proprietor for personal use wrongly posted to travelling expenses account, now rectified) (iv) R. Gopalan Dr. 18 ------To Suspense A/c 18 (Being R. Gopalan's account was debited by Rs.157 instead of Rs.175, now rectified)

Question PQ 15

Q 15

Solution PQ 15

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Purchase A/c Dr. 10,000 ------To Suspense A/c 10,000 (Being purchase of goods worth Rs.10,000 were omitted to be recorded now rectified) (ii) Furniture A/c Dr. 10,000 ------To Purchases A/c 10,000 (Being purchase of office furniture was recorded in purchase book, now rectified) (iii) Rent A/c Dr. 15,000 ------To Landlord's A/c 15,000 (Being office rent of Rs.15,000 was debited to landlord's personal account, now rectified) (iv) Sales A/c Dr. 5,000 ------To Machinery A/c 5,000 (Being sale of machinery costing Rs.5,000 was credited to sales A/c, now rectified) (v) Repairs to Machinery A/c Dr. 800 ------To Purchases A/c 700 ------To Suspense A/c 100 (Being repairs to machinery passed through Purchase Book, now rectified)

Question PQ 16

Q 16

Solution PQ 16

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Purchases A/c Dr. 1,000 ------To Suspense A/c 1,000 (Being purchases book was undercast by Rs.1,000, now rectified) (ii) Anu Prakash A/c Dr. 14,000 ------To Purchases A/c 7,000 ------To Sales A/c 7,000 (Being sales to AnuPrakash was recorded in purchases book, now rectified) (iii) Rahul's A/c Dr. 6,300 ------To Sales A/c 6,300 (Being sales to Rahul Rs.7,000 was recorded asRs.700, now rectified)

Question PQ 17

Q 17

Solution PQ 17

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Sales A/c Dr. 198 ------To Suspense A/c 198 (Being carry forwarding Rs.2,785 instead of Rs.2,587, now rectified) (ii) Mohan A/c Dr. 400 ------To Allowance A/c 400 (Being a cheque received from Mohan was dishonoured but debited wrongly to allowance's account, now rectified) (iii) Sales Return A/c Dr. 5,000 Purchases Return A/c Dr. 5,000 ------To Customer A/c 10,000 (Being goods return by a customer was recorded wrongly to purchase return book, now rectified) (iv) Sundry Creditors Dr. 200 Sundry Debtors Dr. 200 ------To X's A/c 400 (Being amount owed by X's was included in sundry creditors, now rectified) (v) Sales A/c Dr. 340 Suspense A/c Dr. 90 ------To Furniture A/c 430 (Being sale of old furniture Rs.430 was wrongly debited to sales account for Rs.340, now rectified)

## Chapter 17 - Rectification of Errors Exercise 17.38

Question PQ 18

Q 18

Solution PQ 18

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Suspense A/c Dr. 500 ------To Purchases A/c 500 (Being purchase book was over cast now rectified) (ii) Salaries A/c Dr. 3,000 ------To Mr. Ajay A/c 3,000 (Being salary paid to Mr. Ajay was debited wrongly to Mr. Ajay's account) (iii) Shashi A/c Dr. 600 ------To Sales A/c 300 ------To Purchases A/c 300 (Being goods sold to Shashi was wrongly passed through purchases book, now rectified) (iv) Return Inwards A/c Dr. 9 ------To Suspense A/c 9 (Being return inwards book was added short by Rs.9, now rectified) (v) Furniture A/c Dr. 35 Happy Traders A/c Dr. 18 ------To Purchases A/c 53 (Being purchase of chair Rs.35 was recorded in the purchases book asRs.53, now rectified)

Question PQ 19

Q 19

Solution PQ 19

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Suspense A/c Dr. 5,000 ------To Salaries A/c 5,000 (Being payment of salaries Rs.5,000 was posted twice wrongly in salaries account, now rectified) (ii) Suspense A/c Dr. 750 ------To Rajesh A/c 750 (Being received Rs.750 from Rajesh was omitted to be posted his account, now rectified) (iii) Sales A/c Dr. 3,000 ------To Suspense A/c 3,000 (Being sales was overcast, now rectified) (iv) Advertisement A/c Dr. 2,000 ------To Purchases A/c 2,000 (Being goods distributed as free sample were not recorded, now recorded) (v) Depreciation A/c Dr. 1,500 ------To Suspense A/c 1,500 (Being amount of depreciation was not debited in depreciation account ,now recorded)

Question PQ 20

Q 20

Solution PQ 20

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Manoj A/c Dr. 18,000 ------To Sales A/c 18,000 (Being sales Rs.20,000 was recorded wrongly as Rs.2,000, now rectified) (ii) Machinery A/c Dr. 25,000 ------To Wages A/c 25,000 (Being amount spent on installation of machinery was debited wrongly to wages account, now rectified) (iii) Ram and Co. A/c Dr. 4,750 ------To Discount Received A/c 4,750 (Being discount received from Ram and Co. not been entered in the cash book, now rectified) (iv) Mahesh A/c Dr. 6,000 ------To Sales A/c 3,000 ------To Purchases A/c 3,000 (Being goods sold to Mahesh was recorded wrongly in purchases book now rectified)

Question PQ 21

Q 21

Solution PQ 21

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Suspense A/c Dr. 180 ------To R. Krishan 180 (Being goods sold to R. Krishan of Rs.132 was posted as Rs.312 in his account, now rectified) (ii) Ramesh A/c Dr. 2,000 ------To Suspense A/c 2,000 (Being credit side of Ramesh's account overcast, now rectified) (iii) Purchases A/c Dr. 45 ------To Suspense A/c 45 (Being total of purchases book was posted less by Rs.45, now rectified) (iv) Printer A/c Dr. 4,000 ------To Purchases A/c 4,000 (Being purchase of printer was wrongly posted to purchases account, now rectified) (v) Suspense A/c Dr. 4,000 ------To Pandey's A/c 4,000 (Being amount wrongly debited to Pandey's account for goods returned by him. now rectified)

## Chapter 17 - Rectification of Errors Exercise 17.39

Question PQ 22

Q 22

Solution PQ 22

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Suspense A/c Dr. 200 ------To Sales A/c 200 (Being sales book balance wrongly carried forward by less amount, now rectified) Sales A/c Dr. 600 ------To Suspense A/c 600 (Being sales book balance wrongly carried forward by more amount, now rectified) (ii) Sales A/c Dr. 10,000 ------To Purchases Return A/c 10,000 (Being goods return wrongly recorded in sales book, now rectified) (iii) Riya A/c Dr. 10,000 ------To Allowances A/c 10,000 (Being discounted wrongly posted to the debit of allowances account, now rectified)

Question PQ 23

Q 23

Solution PQ 23

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Madan A/c Dr. 5,400 ------To Sales A/c 5,400 (Being sale of goods to Madan Rs.6,000 was wrongly recorded asRs.600) (ii) Sales A/c Dr. 2,000 Purchases A/c Dr. 2,000 ------To Mohan A/c 4,000 (Being purchases of goods from Mohan was wrongly recorded in the sales book, now rectified) (iii) Sales Return A/c Dr. 500 Purchases Return A/c Dr. 500 ------To Customer A/c 1,000 (Being sales return was entered wrongly in purchases return book now rectified) (iv) Rajan A/c Dr. 400 ------To Discount A/c 400 (Being discount account was debited wrongly on dishonour of Rajan's cheque, now rectified) (v) Repair A/c Dr. 820 ------To Purchases A/c 720 ------To Suspense A/c 100 (Being repair of machinery Rs.820 was recorded wrongly to purchases book now rectified)

Question PQ 24

Q 24

Solution PQ 24

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Madan A/c Dr. 5,400 ------To Sales A/c 5,400 (Being sale of goods Rs.6,000 to Madan was wrongly recorded as Rs.600) (ii) Purchases A/c Dr. 1,500 Sales A/c Dr. 1,500 ------To Ajay A/c 3,000 (Being purchase of goods from Ajay was wrongly passed through sales book) (iii) Repair A/c Dr. 300 ------To Building A/c 300 (Being repair of building Rs.300 was wrongly debited to building account, now rectified) (iv) Rohit A/c Dr. 2,050 Suspense A/c Dr. 2,970 ------To Mohit A/c 5,020 (Being payment to RohitRs.2,050 was wrongly debited Mohit's account as Rs.5,020, now rectified) (v) Purchases Return A/c Dr. 400 ------To Suspense A/c 400 (Being purchase return book was overcast now rectified)

Question PQ 25

Q 25

Solution PQ 25

 Journal Date Particulars L.F. Dr. Rs. Cr. Rs. (i) Suspense A/c Dr. 10,800 ------To Mr. A A/c 10,800 (Being received Rs.5,400 from Mr A was wrongly debited to his account, now rectified) (ii) Suspense A/c Dr. 800 ------To Sales Return A/c 800 (Being sales return book was overcast, now rectified) (iii) Repair A/c Dr. 2,740 ------To Motor Car A/c 1,740 ------To Suspense A/c 1,000 (Being repairs of motor cars Rs.2,740 was wrongly debited to motor car account as Rs.1,740, now rectified) (iv) Shyam A/c Dr. 3,000 ------To Return Inwards A/c 1,500 ------To Return Outwards A/c 1,500 (Being return outward to Shyam was wrongly recorded in the return inwards book, now rectified)

Question PQ 26

Q 26

Solution PQ 26

 Journal Sr. No. Particulars L.F. Dr. Rs. Cr. Rs. (i) Discount Received A/c Dr. 200 ------To Discount Allowed A/c 200 (Being on dishonour of Ranjan's cheque, instead of crediting discount allowed account, discount received account was wrongly credited, now rectified) (ii) Machinery A/c Dr. 2,000 ------To Wages A/c 2,000 (Being wages paid for installation of machinery was debited wrongly to wages account, now rectified) (iii) Rakesh A/c Dr. 5,000