{"id":4247,"date":"2023-11-28T06:47:48","date_gmt":"2023-11-28T01:17:48","guid":{"rendered":"http:\/\/ncertsolutions.guru\/?p=4247"},"modified":"2023-11-29T17:41:48","modified_gmt":"2023-11-29T12:11:48","slug":"ts-grewal-accountancy-class-11-solutions-chapter-13","status":"publish","type":"post","link":"https:\/\/ncertsolutions.guru\/ts-grewal-accountancy-class-11-solutions-chapter-13\/","title":{"rendered":"TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors"},"content":{"rendered":"

TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors are part of TS Grewal Accountancy Class 11 Solutions<\/a>. Here we have given TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Board<\/strong><\/td>\nCBSE<\/td>\n<\/tr>\n
Textbook<\/strong><\/td>\nNCERT<\/td>\n<\/tr>\n
Class<\/strong><\/td>\nClass 11<\/td>\n<\/tr>\n
Subject<\/strong><\/td>\nAccountancy<\/td>\n<\/tr>\n
Chapter<\/strong><\/td>\nChapter 13<\/td>\n<\/tr>\n
Chapter Name<\/strong><\/td>\nRectification of Errors<\/td>\n<\/tr>\n
Number of Questions Solved<\/strong><\/td>\n49<\/td>\n<\/tr>\n
Category<\/strong><\/td>\nTS Grewal Solutions<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors<\/h2>\n

Question 1.
\nHow will you rectify the following errors?
\n(i) Purchases Book is overcast by \u20b9 10,000.
\n(ii) Purchases Return Book is overcast by \u20b9 1,000.
\n(iii) Purchases Return Book’s balance is carried forward in excess by \u20b9 100.
\n(iv) Purchases Book’s balance is carried forward in excess by \u20b9 1,000.
\nSolution:
\n\"TS<\/p>\n

Question 2.
\nHow will you rectify the following errors?
\n(i) Sales Book is short casted by \u20b9 5,000.
\n(ii) Sales Return Book is short casted by \u20b9 500.
\n(iii) Balance of Sales Book is carried forward short by \u20b9 1,000.
\n(iv) Balance of Sales Return Book is carried forward short by \u20b9 100.
\nSolution:
\n\"TSb<\/p>\n

Question 3.
\nHow will you rectify the following errors?
\n(i) Sales Book is overcast by \u20b9 5,000.
\n(ii) Sales Return Book is short casted by \u20b9 500.
\n(iii) Balance of Sales Book is carried forward in excess by \u20b9 1,000.
\n(iv) Balance of Sales Return Book is carried forward in excess by \u20b9 100.
\nSolution:
\n\"TS<\/p>\n

Question 4.
\nRectify the following errors assuming that there is no Suspense Account:
\n(i) Salary of \u20b9 5,000 paid to Rahul was not posted to Salaries Account.
\n(ii) Sales to Amrish of \u20b9 1,430 posted to his account as \u20b9 1,340.
\n(iii) Sales to Vijay of \u20b9 2,470 posted to his account as \u20b9 2,740.
\n(iv) Purchases from Pal of \u20b9 1,430 posted to his account as \u20b9 1,340.
\nSolution:
\n\"TS<\/p>\n

Question 5.
\nWhich of the following errors will affect the Trial Balance?
\n(i) The total of the Sales Book has not been posted to the Sales Account.
\n(ii) \u20b9 1,000 paid as installation charges of a new machine has been debited to Repairs Account.
\n(iii) Goods costing \u20b9 4,000 taken by the proprietor for personal use have debited to Debtors Account.
\n(iv) \u20b9 1,000 paid for repairs to building have been debited to Building Account.
\nSolution:
\nThe correct answer is option (i).
\nTotal of Sales book has not been posted to Sales Account will affect the Trial Balance because due to undercast of Sales Accounts results in undercasting of credit side of the Trial Balance.<\/p>\n

Question 6.
\nRectify the following errors:
\n(i) The Sales Book of December was added short by \u20b9 500.
\n(ii) A periodical total of the Purchases Book was cast short by \u20b9 5,000.
\n(iii) The total of Purchases Return Book has been undercast by \u20b9 1,500.
\n(iv) The Sales Return Book is added \u20b9 200 short.
\nSolution:
\n\"TS<\/p>\n

Question 7.
\nRectify the following errors assuming that there is no Suspense Account:
\n(i) The Returns Inward Book has been overcast by \u20b9 200.
\n(ii) Purchases Book carried forward \u20b9 75 less.
\n(iii) Sales Book carried forward \u20b9 41 less on Page 10 and \u20b9 43 more on Page 12.
\n(iv) Goods sold to Gautam were posted as \u20b9 215 instead of \u20b9 251.
\nSolution:
\n\"TS<\/p>\n

Question 8.
\nFollowing errors are discovered in the books of Sh. Ram Lal. Make the necessary entries to rectify them:
\n(i) Purchases Journal was undercast by \u20b9 2,150.
\n(ii) \u20b9 500 received from K. Krishna was debited to his account.
\n(iii) An amount of \u20b9 3,000 withdrawn by the proprietor of the firm for his personal use was posted to the Travelling Expense Account.
\n(iv) An amount of \u20b9 175 for a credit sale to R. Gopalan correctly entered in the Sales Book, has been debited to his account as \u20b9 157.
\nSolution:
\n\"TS<\/p>\n

Question 9.
\nPass the Journal entries rectifying the following errors:
\n(i) Purchases for \u20b9 10,000 was omitted to be recorded.
\n(ii) Purchases of office furniture of \u20b9 10,000 was recorded in Purchases Book.
\n(iii) Office Rent of \u20b9 15,000 was debited to the Personal Account of the landlord.
\n(iv) Old machine was sold for \u20b9 5,000 was credited to Sales Account.
\nSolution:
\n\"TS<\/p>\n

Question 10.
\nFollowing errors affecting the accounts of the year 2016-17 were detected in the books of Das & Co., Meerut:
\n(i) Sale of old furniture for \u20b9 5,000 was treated as sales of goods.
\n(ii) Rent of proprietor’s residence \u20b9 6,000 was debited to Rent Account.
\n(iii) Cash received from Rajesh \u20b9 2,150 was credited to Brajesh.
\nPass the rectifying Journal entries. State the nature of each of these mistakes.
\nSolution:
\n\"TS<\/p>\n

Question 11.
\nRectify the following errors:
\n(i) Purchases Book has been undercast by \u20b9 1,000.
\n(ii) Credit sale to Anu Prakash \u20b9 7,000 was recorded in Purchases Book.
\n(iii) Credit sale to Rahul \u20b9 7,000 was recorded as \u20b9 700.
\nSolution:
\n\"TS
\nNote: In the book, this transaction is incomplete, thus it has been assumed that Credit sales to Rahul was recorded as Rs.700 instead of Rs.7,000<\/p>\n

Question 12.
\nRectify the following errors:
\n(i) Total of one page of the Sales Book was carried forward to the next page as \u20b9 2,785 instead of \u20b9 2,587.
\n(ii) A cheque of \u20b9 400 received from Mohan was dishonoured and had been posted to the debit side of the ‘Allowance Account’.
\n(iii) Return of goods worth \u20b9 5,000 by a customer was entered in the Purchases Return Book.
\n(iv) Sum of \u20b9 200 owed by ‘X’ has been included in the list of Sundry Creditors.
\n(v) Sale of old furniture worth \u20b9 430 was credited to the Sales Account as \u20b9 340.
\nSolution:
\n\"TS<\/p>\n

Question 13.
\nRectify the following errors:
\n(i) Purchases Book is overcast by \u20b9 500.
\n(ii) Salary paid to an employee, Mr. Ajay, is debited to his Personal account \u20b9 3,000.
\n(iii) Goods sold to Shashi on credit \u20b9 300 have been wrongly passed through the Purchases Book.
\n(iv) Total of returns inward has been added \u20b9 9 short.
\n(v) Purchase of chair from Happy Traders for \u20b9 35 has been entered in the Purchases Books as \u20b9 53.
\nSolution:
\n\"TS<\/p>\n

Question 14.
\nCorrect the following errors in Mohan Lal’s Book:
\n(i) A payment of \u20b9 5,000 for salaries (to Mr. Ram) has been posted twice to the Salaries Account.
\n(ii) \u20b9 750 received from Rajesh are entered on the debit side of the Cash Book. No posting was done in Rajesh’s Account.
\n(iii) Sales Book was overcast by \u20b9 3,000.
\n(iv) Goods (Cost \u20b9 2,000, Sales Price \u20b9 2,500) distributed as free simples among prospective customers were not recorded anywhere.
\nSolution:
\n\"TS<\/p>\n

Question 15.
\nRectify the following errors:
\n(i) Sales to Vinod of \u20b9 143 posted to his account as \u20b9 134.
\n(ii) Sales to Vinod of \u20b9 143 debited to his account as \u20b9 134.
\n(iii) Sales to Vinod of \u20b9 143 credited to his account as \u20b9 134.
\nSolution:
\n\"TS<\/p>\n

Question 16.
\nGive the rectifying entries of the following:
\n(i) Sales of \u20b9 20,000 to Manoj were recorded as \u20b9 2,000 in the Sales Book.
\n(ii) An amount of \u20b9 25,000 spent for the extension of machinery has been debited to the Wages Account.
\n(iii) Discount received from Ram & Co. \u20b9 350, has not been entered in the discount column of the Cash Book.
\n(iv) Goods of \u20b9 3,000 sold to Mahesh were recorded in the Purchases Book.
\nSolution:
\n\"TS<\/p>\n

Question 17.
\nCorrect the following errors in Mohan Lal’s Book:
\n(i) A sum of \u20b9 1,500 written off as depreciation on furniture has not been debited to the Depreciation Account.
\n(ii) Returns Outward Journal has been overcast by \u20b9 85.
\n(iii) Basudev returned goods worth \u20b9 500; his account was debited by this amount.
\n(iv) Purchase from Krishna Mohan of \u20b9 2,250 has been debited to his account.
\nSolution:
\n\"TS<\/p>\n

Question 18.
\nCorrect the following errors in Hari’s Books:
\n(i) Credit sale of \u20b9 132 to R. Krishan correctly entered in Sales Journal but posted to his account as \u20b9 312.
\n(ii) The total of the credit side of Ramesh’s Account was overcast by \u20b9 2,000.
\n(iii) Total of the Purchases Journal of \u20b9 5,250 has been posted to Purchases Account as \u20b9 5,205.
\n(iv) Printer purchased from R. Ltd. for \u20b9 4,000 on credit was entered in the Purchases Book.
\n(v) An item of \u20b9 2,000 entered in the Sales Return Book was posted to the debit of Pandey who had returned the goods.
\nSolution:
\n\"TS<\/p>\n

Question 19.
\nRectify the following errors:
\n(i) A purchase of \u20b9 5,000 from Ram was omitted to be entered in the Purchases Book.
\n(ii) A credit sale of \u20b9 257 to Messrs Goodluck & Co. was recorded as \u20b9 275.
\n(iii) A purchase of office furniture for \u20b9 500 from Salwan Furnitures was entered through the Purchases Book.
\n(iv) Rent paid to Landlord \u20b9 500 was debited to his Personal Account.
\n(v) A debt balance of \u20b9 2,000 on the Personal Account of Mr. John (correctly shown in the Ledger) has been omitted when extracting a Trial Balance.
\nSolution:
\n\"TS<\/p>\n

Question 20.
\nMukesh found that the Trial Balance did not agree. He found the following errors:
\n(i) In the Sales Book for the month of January, total of Page No. 3 was carried forward to Page No. 4 as \u20b9 1,000 instead of \u20b9 1,200 and total of Page No. 7 was carried forward to Page No. 8 as \u20b9 5,600 instead of \u20b9 5,000.
\n(ii) Goods returned to Anshuka \u20b9 10,000 were recorded in the Sales Book.
\n(iii) Bill Receivable for \u20b9 800 from Riya was dishonoured and posted to the debit of Allowances Account.
\nSolution:
\n\"TS<\/p>\n

Question 21.
\nPass the rectifying entries for the following:
\n(i) Sales of goods \u20b9 6,000 to Madan were recorded as \u20b9 600 in the Sales Book.
\n(ii) Credit purchase of goods from Mohan amounting to \u20b9 2,000 has been wrongly passed through the Sales Book.
\n(iii) Return of goods worth \u20b9 500 by a customer was entered in ‘Purchases Return Book’.
\n(iv) Cheque of \u20b9 400 received from Ranjan was dishonoured and debited to the Discount Account.
\n(v) Bill for \u20b9 820 received from Ramesh for repair of machinery was entered in the Purchases Book as \u20b9 720.
\nSolution:
\n\"TS<\/p>\n

Question 22.
\nGive rectifying Journal entries for the following errors:
\n(i) Sales of goods to Madan \u20b9 6,000 were entered in the Sales Book as \u20b9 600.
\n(ii) Credit purchase of \u20b9 1,500 from Ajay has been wrongly passed through the Sales Book.
\n(iii) Repairs to building \u20b9 300 were debited to Building Account.
\n(iv) \u20b9 2,050 paid to Rohit is posted to the debit of Mohit\u2019s Account as \u20b9 5,020.
\n(v) Purchases Return Book is overcast by \u20b9 400
\nSolution:
\n\"TS<\/p>\n

Question 23.
\nGive rectifying entries for the following:
\n(i) \u20b9 5,400 received from Mr. A was posted to the debit of his account.
\n(ii) The total of Sales Return Book overcast by \u20b9 800.
\n(iii) \u20b9 2,740 paid for repairs to motor car was debited to Motor Car Account as \u20b9 1,740.
\n(iv) Returned goods to Shyam \u20b9 1,500 were passed through Returns Inward Book.
\nSolution:
\n\"TS<\/p>\n

Question 24.
\nPass Journal entries rectifying the following errors:
\n(i) A cheque for \u20b9 10,000 was received from Ranjan on which \u20b9 200 Cash Discount was allowed. The cheque was not honoured on due date and the amount of discount was credited to Discount Received Account.
\n(ii) \u20b9 2,000 paid as wages for machinery installation was debited to Wages Account.
\n(iii) \u20b9 5,000 received from Rakesh were credited to his Personal Account. The amount had been written off as bad debt earlier.
\n(iv) Repair bill of machinery was recorded as \u20b9 100 against the bill amount of \u20b9 1,000.
\nSolution:
\n\"TS<\/p>\n

Question 25.
\nRectifying the following errors:
\n(i) Sales Book has been totalled \u20b9 1,000 short.
\n(ii) Goods worth \u20b9 1,500 returned by Green & Co. have not been recorded anywhere.
\n(iii) Goods purchased worth \u20b9 2,500 have been posted to the debit of the supplier, Gupta & Co.
\n(iv) Furniture purchased from Gulab & Co. worth \u20b9 10,000 has been entered in Purchases Book.
\n(v) Cash received from A \u20b9 2,500 has not been posted in his account.
\nSolution:
\n\"TS<\/p>\n

Question 26.
\nHow will you rectify the following errors?
\n(i) \u20b9 500 spent on building repairs has been debited to the Building Account.
\n(ii) Furniture worth \u20b9 5,000 purchased from X on credit omitted from being recorded in the books.
\n(iii) Total of Returns Inward Book was added by \u20b9 200 instead of \u20b9 250.
\n(iv) Goods purchased from Mohan for \u20b9 5,000 was passed through Returns Inward Book.
\n(v) Goods returned to Ram was passed through Sales Book.
\n(vi) Bills payable of \u20b9 5,000 accepted in favour of Murari, was passed through bills receivable book with \u20b9 500 but Murari’s account was correctly debited.
\nSolution:
\n\"TS<\/p>\n

Question 27.
\nPass Journal entries to rectify the errors in the following cases:
\n(i) A purchase of goods from David amounting to \u20b9 150 has been wrongly passed through the Sales Book.
\n(ii) A credit sale of goods of \u20b9 120 to Peter has been wrongly passed through the Purchases Book.
\n(iii) \u20b9 200, salary paid to Cashier, B. Naidu, stands wrongly debited to his Personal Account.
\n(iv) A credit sales of \u20b9 4,230 to Krishan entered as purchase from Kishan \u20b9 4,320.
\n(v) Ramesh’s Account was credited with \u20b9 840 twice instead of once.
\nSolution:
\n\"TS<\/p>\n

Question 28.
\n(i) What are the different causes that make a Trial Balance incorrect?
\n(ii) Pass the rectifying Journal entries:
\n(a) A credit sale of goods for \u20b9 2,500 to Krishna has been wrongly passed through the Purchases Book.
\n(b) \u20b9 5,000 paid for freight on machinery purchased was debited to the Freight Account as \u20b9 500.
\n(c) The Returns Inward Book has been wrongly overcast by \u20b9 100.
\n(d) An amount of \u20b9 500 due from Ramesh which had been written off as bad debt in previous year was recovered and had been posted to the Personal Account of Ramesh.
\n(e) A sum of \u20b9 460 owed by Hari had not been included in the list of debtors.
\nSolution:
\n(i) The following are the causes that make a Trial Balance incorrect.
\n(a) Incomplete posting of Journal Entry
\n(b) Posting in the wrong side of Account.
\n(c) Wrong totalling of Subsidiary Books
\n(d) Wrong balance of Account
\n(e) Omission of total of Subsidiary book into Account
\n(f) Wrong totalling of the Trial Balance
\n\"TS<\/p>\n

Question 29.
\nRectify the following errors:
\n(i) Wages paid for the construction of office debited to the Wages Account, \u20b9 5,000
\n(ii) Machinery purchased for \u20b9 35,000 was passed through the Purchases Book.
\n(iii) Old furniture sold for \u20b9 1,000, passed through the Sales Book.
\n(iv) \u20b9 2,000 paid to Mehta Bros. against acceptance were debited to Malhotra Bros. Account.
\n(v) Sales of \u20b9 204 to Ram debited to his account as \u20b9 402 and purchases of \u20b9 1,012 from Shyam credited to his account as \u20b9 1,210.
\nSolution:
\n\"TS<\/p>\n

Question 30.
\nThere was an error in the Trial Balance of Ram Gopal on 31st March, 2018 and the difference in books was carried to the Suspense Account. On going through the books, you find that:
\n(i) \u20b9 540 received from M. Mehta was posted to the debit side of his account.
\n(ii) \u20b9 100 being purchases return was posted to the debit of the Purchases Account.
\n(iii) Discount of \u20b9 300 received was posted to the debit of the Discount Account.
\n(iv) \u20b9 374 paid for motor car repairs was debited to the Motor Car Account as \u20b9174.
\n(v) \u20b9 400 paid to C. Das was debited to the account of G. Dass.
\nPass the Journal entries to rectify the above errors and state what amount was carried to the Suspense Account.
\nSolution:
\n\"TS<\/p>\n

Question 31.
\nTrial Balance of a bookkeeper shows an excess of debits over credits by \u20b9 261. This difference is placed in a Suspense Account to facilitate books closure. Later on the following errors were discovered:
\n(i) A credit item of \u20b9 349 has been debited to a Personal Account as \u20b9 439.
\n(ii) A sum of \u20b9 625 written off from fixtures as depreciation has not been posted to the Depreciation Account.
\n(iii) \u20b9 9,000 paid for furniture bought have been charged to the Purchases Account.
\n(iv) A discount allowed to a customer has been credited to him as \u20b9 145 in place of \u20b9 154.
\n(v) A sale of \u20b9 594 was posted as \u20b9 495 in the Sales Account.
\n(vi) The total of Returns Inward Book has been added \u20b9 10 short.
\nPass the Journal entries to correct these errors and prepare the Suspense Account.
\nSolution:
\n\"TS<\/p>\n

Question 32.
\nThe accountant of a firm finds that the Trial Balance as on 31st December, 2017 is out by as excess debit of \u20b9 283. He placed the amount in the Suspense Account. In the first week of January, 2018, he discovered the following errors. Pass the Journal entries necessary to rectify these errors and show the Suspense Account as it would appear at the end of the week. Have you any comment to make?
\n(i) Cash paid to Amar Nath, \u20b9 75, was posted to the credit of Amar Singh’s Account as \u20b9 57.
\n(ii) Discount allowed by Brijesh of \u20b9 5 was not entered in the Cash Book but Brijesh stands debited correctly.
\n(iii) No entry was made of goods worth \u20b9 40 taken away by proprietor for personal use.
\n(iv) \u20b9 500 received from Jhaveri Bros. for interest on loan advanced to them were recorded in the Cash Book. But the entry was not posted in the Ledger.
\n(v) The total of Returns Outward Book was short by \u20b9 100.
\nSolution:
\n\"TS
\nAs the Suspense account has not tallied, there are errors still to be rectified.<\/p>\n

Question 33.
\nYou are presented with a Trial Balance showing a difference which has been carried to the Suspense Account and the following errors are revealed:
\n(i) \u20b9 1,700 paid in cash for an office equipment was charged to Office Expenses Account.
\n(ii) A cash sale of \u20b9 5,000 to Black, correctly entered in the Cash Book, was posted to the credit of Black’s Account in the Ledger.
\n(iii) Goods amounting to \u20b9 800, returned by Blue, were entered in the Sales Book and posted therefrom to the credit of Blue’s Account.
\n(iv) Furniture purchased for \u20b9 8,100 was posted to Furniture Account as \u20b9 810.
\n(v) Goods amounting to \u20b9 10,000 sold to Red were correctly entered in Sales Book but posted to Red’s Account for \u20b9 18,000.
\n(vi) Sales Return Book was overcast by \u20b9 100.
\nYou are required to pass the necessary rectification entries in respect of the above.
\nSolution:
\n\"TS<\/p>\n

Question 34.
\nRectify the following errors found in the books of Mr. B. Trial Balance had \u20b9 930 excess credit. The difference has been posted to a Suspense Account:
\n(i) The total of Returns Inward Book has been cast \u20b9 1,000 short.
\n(ii) The purchase of an office table costing \u20b9 3,000 has been passed through Purchases Book.
\n(iii) \u20b9 3,750 paid for wages to workmen for making showcases had been charged to the Wages Account.
\n(iv) A purchases of \u20b9 670 had been posted to the Creditors Account as \u20b9 600.
\n(v) A cheque for \u20b9 2,000 received from Mr. P.C. Joshi had been dishonoured and was passed to the debit of the Allowances Account.
\n(vi) An amount of \u20b9 15,720 due from Prasad written off as had in a previous year, was recovered and credited to the Personal Account of Prasad.
\nAfter rectification reflect the transactions in the Suspense Account.
\nSolution:
\n\"TS<\/p>\n

Question 35.
\nPass the rectification entries for the following transactions:
\n(i) An amount of \u20b9 2,000 received from Mohan on 1st April, 2017 had been entered in the Cash Book as having been received on 31st March, 2017.
\n(ii) The balance in the account of Mr. Rahim \u20b9 1,000 had been written off as bad but no other account has been debited.
\n(iii) An addition in the Returns Inward Book had been cast \u20b9 100 short.
\n(iv) A cheque for \u20b9 200 drawn for the Petty Cash Account has been posted in the account of Asif.
\n(v) A discounted Bill of Exchange for \u20b9 20,000 returned by the firm’s bank had been credited to the Bank Account and debited to Bills Receivable Account. A cheque was received later from the customer for \u20b9 20,000 and duly paid.
\n(vi) Ramesh’s Account was credited with \u20b9 840 twice instead of once.
\nSolution:
\n\"TS<\/p>\n

Question 36.
\nThe Trial Balance of M\/s. Gupta & Sons shows a difference of \u20b9 52,200. To prepare the Final Account on 31st March, 2009, this difference is placed in a Suspense Account. Afterwards the following errors were disclosed. Pass the necessary entries to rectify them and show the Suspense Account.
\n(i) Purchases Book total had been undercasted by \u20b9 20,000.
\n(ii) A cheque received from Vasudev for \u20b9 7,800 had been debited in the Cash Book but not posted in Vasudev’s Personal Account.
\n(iii) Returns Outward Book had been overcasted by \u20b9 10,000.
\n(iv) Goods returned by Yash Pal worth \u20b9 15,000 have been entered in Returns Outward Book. However, Yash Pal’s Account is correctly posted.
\nSolution:
\n\"TS<\/p>\n

Question 37.
\nA Trial Balance disclosed a difference of \u20b9 417 placed on the credit side of the Suspense Account. Later on the following errors were located:
\n(i) Goods worth \u20b9 200 purchased from Sohan had been posted to his account as \u20b9 250.
\n(ii) A purchase of furniture for \u20b9 500 was recorded in the Purchases Book.
\n(iii) Instead of crediting Gian’s Account with \u20b9 512, it was debited with \u20b9 215.
\n(iv) Goods worth \u20b9 130 returned by Gian were entered in the Sales Book and posted therefrom to the credit of Gian’s Personal Account.
\nPass the rectifying entries and prepare a Suspense Account.
\nSolution:
\n\"TS<\/p>\n

Question 38.
\nThere was a difference of \u20b9 720 in the Trial Balance which has been transferred to the credit side of the Suspense Account. Pass the rectifying entries and prepare a Suspense Account to rectify the following errors:
\n(i) An amount of \u20b9 375 now posted on the debit side of the Commission Account instead of \u20b9 275.
\n(ii) Credit amount of \u20b9 260 posted to the debit of the Personal Account as \u20b9 360.
\n(iii) Goods sold to Surinder recorded in Purchases Book \u20b9 300.
\n(iv) D’s bill for erection of godown at a cost of \u20b9 1,200 has been charged to the Repairs Account.
\nSolution:
\n\"TS<\/p>\n

Question 39.
\nRectify the following errors by means of Journal entries:
\n(i) A cheque of \u20b9 5,000 received from Ashish was dishonoured and was debited to Discount Account.
\n(ii) Purchases of \u20b9 540 from Ramneek was written in Sales Book but was correctly posted to correct side to Ramneek’s Account.
\n(iii) Salary paid to Miss Yugakshi \u20b9 1,000 was debited to her Personal Account as \u20b9 900.
\n(iv) Furniture costing \u20b9 500, purchased from Jyoti, was wrongly entered in Purchases Book as \u20b9 450.
\nSolution:
\n\"TS<\/p>\n

Question 40.
\nThe Trial Balance of S. Sen did not agree and the difference in books as carried to a Suspense Account. Pass the entries required to rectify the following errors which accounted for the difference. Also, prepare the Suspense Account:
\n(i) A Sales Invoice for \u20b9 1,000 for goods sold on credit to B. Basu was entered in the Purchases Book but in the Ledge, the amount was correctly debited to the account of B. Basu.
\n(ii) Goods bought on credit from Ram Lal for \u20b9 1,500 were wrongly debited to his account as \u20b9 5,100.
\n(iii) An amount of \u20b9 275 was posted as \u20b9 325 to the debit side of the Commission Account.
\n(iv) The Sales Book for the month of April was undercast by \u20b9 100.
\n(v) \u20b9 460 paid for building repairs was debited to the Building Account as \u20b9 640.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

Question 41.
\nRectify the following errors:
\n(i) Sale of old furniture worth \u20b9 3,000 treated as sales of goods.
\n(ii) Sales Book added \u20b9 5,000 short.
\n(iii) Rent of proprietor’s residence, \u20b9 6,500 debited to Rent Account.
\n(iv) Goods worth \u20b9 11,970 returned by Manav posted to his debit as \u20b9 11,790.
\nSolution:
\n\"TS<\/p>\n

Question 42.
\nThere was a difference in the Trial Balance of M\/s. Jain & Sons, prepared for the year ended 31st March, 2009. The accountant put the difference in Suspense Account.
\nThe following errors were found:
\n(i) Purchases Return Book total \u20b9 400 has not been posted to Ledger Account.
\n(ii) \u20b9 5,100 spent on legal expense for the newly acquired Building was debited to the Building Account as \u20b9 1,500.
\n(iii) A sale of \u20b9 6,540 to Rajat has been credited to his account.
\nRectify the errors and show the Suspense Account with Nil closing balance.
\nSolution:
\n\"TS<\/p>\n

Question 43.
\nGive the Journal entries to rectify the following errors:
\n(i) Purchases Book was overcast by \u20b9 1,000.
\n(ii) Installation charges on new machinery purchased \u20b9 500 were debited to Sundry Expenses Account as \u20b9 50.
\n(iii) Radhey Shyam returned goods worth \u20b9 500 which was entered in the Purchases Return Book.
\n(iv) Goods taken by the proprietor for \u20b9 5,000 have not been entered in the books at all.
\nSolution:
\n\"TS<\/p>\n

Question 44.
\nRectify the following errors:
\n(i) The total of one page of Sales Book was carried forward as \u20b9 371 instead of \u20b9 317.
\n(ii) \u20b9 540 received from Yatin was posted to the debit of his Account.
\n(iii) Purchases Returns Book was overcast by \u20b9 300.
\n(iv) An item of \u20b9 1,062 entered in Sales Return Book had been posted to the debit of customer who returned the goods.
\n(v) \u20b9 1,500 paid for furniture purchased had been charged to ordinary Purchase Account.
\nSolution:
\n\"TS<\/p>\n

Question 45.
\nRectify the following errors by passing Journal entries:
\n(i) Old furniture sold for \u20b9 500 has been credited to Sales Account.
\n(ii) Machinery purchased on credit from Raman for \u20b9 2,000 recorded through Purchases Book as \u20b9 16,000.
\n(iii) Cash received from Rajat \u20b9 5,000 was posted to the debit of Bhagat as \u20b9 6,000.
\n(iv) Depreciation provided on machinery \u20b9 3,000 was posted to Machinery Account as \u20b9 300.
\nSolution:
\n\"TS<\/p>\n

Question 46.
\nRectify the following errors by passing Journal entries:
\n(i) A sum of \u20b9 470 received from Ganga was posted to her debit as \u20b9 740.
\n(ii) A debit balance of \u20b9 550 in the personal account of Mr. John was undercast.
\n(iii) Bills Receivable from Brown for \u20b9 3,000 posted to the credit of Bills Payable Account and credited to Brown’s Account.
\n(iv) Goods returned by Mridul \u20b9 225 have been entered in the Returns Outward Book.
\nSolution:
\n\"TS<\/p>\n

Question 47.
\nWhile trying to close his books for the year ended 31st March, 2014, Mahesh found that the Trial Balance did not agree. He traced the following errors:
\n(i) In the Sales Book for the month of January total of Page No. 2 was carried forward to Page No. 3 as \u20b9 1,000 instead of \u20b9 1,200 and total of Page No. 6 was carried forward to Page No. 7 as \u20b9 5,600 instead of \u20b9 5,000.
\n(ii) Goods returned to Ram \u20b9 1,000 were recorded in the Sales Book.
\n(iii) Bills Receivable for \u20b9 1,600 from Noor was dishonoured and posted to debit of Allowances Account.
\nRectify the above errors.
\nSolution:
\n\"TS<\/p>\n

Question 48.
\nPass the rectification entries for the following transactions:
\n(i) Repairs to plant amounting to \u20b9 2,000 had been charged to Plant and Machinery Account.
\n(ii) Wages paid to the firm’s workmen for making certain additions to machinery amounting to \u20b9 1,340 were debited to Wages Account.
\n(iii) A cheque for \u20b9 7,500 received from S. Desai was credited to the account of R. Gupta.
\n(iv) Goods to the value of \u20b9 7,000 returned by X were included in closing stock, but no entry was made in the books.
\n(v) Goods costing \u20b9 5,000 were purchased for various members of the staff and the cost was included in Purchases. A similar amount was deducted from the salaries of the staff members concerned and the net payments to them debited to Salaries Account.
\n(vi) Credit purchase of old machinery from Sohan for \u20b9 1,70,000 was entered in the Purchase Book as purchase from Mohan for \u20b9 7,10,000. \u20b9 30,000 paid as repairing charges on the reconditioning of a newly purchased second had machinery were debited to General Expenses Account.
\n(vii) Debit and Credit totals of discount columns in the Cash Book which come to \u20b9 400 and \u20b9 370 respectively have not been posted to Discount Accounts.
\nSolution:
\n\"TS<\/p>\n

Question 49.
\nThe bookkeeper of a firm found that his Trial Balance was out (excess credit) by \u20b9 742. He placed the amount in a Suspense Account and subsequently found the following errors:
\n(i) A discount of \u20b9 178 was allowed to Ramesh but in his account only \u20b9 100 is recorded.
\n(ii) The total of the Purchases Book was \u20b9 1,000 short.
\n(iii) A sale of \u20b9 375 to Kohli was entered in the Sales Book as \u20b9 735.
\n(iv) From the Purchases Book, Bose’s Account was debited with \u20b9 175.
\n(v) Cash \u20b9 250 received from Maitra against debt previously written off was credited to his account.
\n(vi) Purchase of office furniture worth \u20b9 750 on credit from Delhi Furnitures was entered in the Purchases Book.
\n(vii) While carrying forward the total of the Sales Book from one page to another the amount of \u20b9 11, 358 was written as \u20b9 11,538.
\n(viii) The proprietor took goods of the value of \u20b9 150 for his domestic consumption. No record of it has been made in the books.
\n(ix) Repairs bill for the proprietor’s personal car, \u20b9 410, has been paid by the firm and debited to the Repairs Account.
\n(x) A sale to Kassim of \u20b9 700 has been entered in the Purchases Book.
\nRectify the errors by means of suitable Journal entries and show the Suspense Account.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

We hope the TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors help you. If you have any query regarding TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors, drop a comment below and we will get back to you at the earliest.<\/p>\n","protected":false},"excerpt":{"rendered":"

TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors are part of TS Grewal Accountancy Class 11 Solutions. Here we have given TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors. Board CBSE Textbook NCERT Class Class 11 Subject Accountancy Chapter Chapter 13 Chapter Name Rectification of Errors Number of Questions …<\/p>\n

TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors<\/span> Read More »<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[4],"tags":[],"yoast_head":"\nTS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors - NCERT Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ncertsolutions.guru\/ts-grewal-accountancy-class-11-solutions-chapter-13\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors - NCERT Solutions\" \/>\n<meta property=\"og:description\" content=\"TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors are part of TS Grewal Accountancy Class 11 Solutions. 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Here we have given TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors. 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