TS Grewal Solutions for Class 11 Accountancy Chapter 13

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Class 11 Accountancy Chapter 13 – Rectification of Errors

Question 1

Rectify the below-mentioned errors.

1. Book purchase overcast by ₹5,000

2. Return purchased book overcast by ₹2,000

3. Return purchased book’s balance was taken forward by ₹100 as excess

4. Purchase book balance is taken forward by ₹1,000 as excess

Solution:

Journal
Sr. No. Particulars L.F Dr. (₹) Cr. (₹)
i. Suspense A/c Dr.
To Purchase A/c
(Being book purchased was overcast by ₹10,000, now revised)
5,000 5,000
ii. Purchase Return A/c Dr.
To Suspense A/c
(Being return purchased book was overcast by ₹10,00, now revised
2,000 2,000
iii. Purchase Return A/c Dr.
To Suspense A/c
(Being return purchased book’s balance was taken forward by ₹100 as excess, now revised)
100 100
iv. Suspense A/c Dr.
To Purchase A/c
(Being purchase book balance is taken forward by ₹1,000 as excess, now revised)
1,000 1,000

 

Question 2:

Rectify the following errors.

1. Sales Book was short by 5,000

2. Sales Return Book is short by ₹500

3. Sales book balance was short and taken forward by 1,000

4. Sales Return Book balance is taken forward and short by ₹100

Solution:

Journal
Sr. No. Particulars L.F Dr. (₹) Cr. (₹)
i. Suspense A/c Dr.
To Sales A/c
(Being sales book short by 5,000, now revised)
5,000 5,000
ii. Sales Return A/c Dr.
To Suspense A/c
(Being return sales book was short by ₹500
, now revised
500 500
iii. Suspense A/c Dr.
To Sales A/c
(Being sales book balance was short and taken forward by 1,000, now revised)
1,000 1,000
iv. Sales Return A/c Dr.
To Suspense A/c
(Being sales return book balance is taken forward and short by ₹100, now revised)
100 100

 

Question 3:

Rectify the following errors found in the book of Radha.

1. Purchase journal overcast by 2,150

2. ₹500 received from Sudha was debited to her account

3. ₹3,000 was withdrawn by the owner of the company for his personal use and was posted to traveling expense account

4. In the sales book, an amount ₹175 entered for a credit sale to Geeta is debited to his account as ₹157.

Solution:

Journal
Sr. No. Particulars L.F Dr. (₹) Cr. (₹)
i. Purchase A/c Dr.
To Suspense A/c
(Being purchase journal overcast by 2,150, now revised)
2,150 2,150
ii. Susense A/c Dr.
To Sudha A/c
(Being received from Sudha was wrongly debited, now revised
1,000 1,000
iii. Drawing A/c Dr.
To Traveling Expense A/c
(Being withdrawn by the owner of the company for his personal use and was wrongly posted to traveling expense account, now revised)
3,000 3,000
iv. Geeta A/c Dr.
To Suspense A/c
(Being Geeta account debited by₹157 instead of ₹175, now revised)
18 18

 

Question 4:

Rectify the following errors.

1. The December sales book was added short by ₹500

2. The total periodic table of purchases book was short by ₹5,000

3. The purchases return book total was under cast by ₹1,500

4. The sales return book was added short by ₹200

Solution:

Journal
Sr. No. Particulars L.F Dr. (₹) Cr. (₹)
i. Suspense A/c Dr.
To Sales A/c
(Being sales book was added short, now revised)
500 500
ii. Purchases A/c Dr.
To Suspense A/c
(Being total periodic table of purchases book was short, now revised
5,000 5,000
iii. Suspense A/c Dr.
To Purchase Return A/c
(Being purchases return book total was under cast, now revised)
1,500 1,500
iv. Sales Return A/c Dr.
To Suspense A/c
(Being sales return book was added short, now revised)
200 200

 

Question 5:

Rectify the following errors and make the necessary entries.

1. ₹10,000 for purchase was not recorded

2. Office furniture purchased for ₹10,000 was recorded in purchases book

3. ₹15,000 office rent was debited to the landlord’s personal account

4. Sold old machine for ₹5,00 was credited to sales account

Solution:

Journal
Sr. No. Particulars L.F Dr. (₹) Cr. (₹)
i. Purchase A/c Dr.
To Suspense A/c
(Being ₹10,000 for purchase was not recorded, now revised)
10,000 10,000
ii. Furniture A/c Dr.
To Purchase A/c
(Being office furniture purchased for ₹10,000 was recorded in purchases book, now revised
10,000 10,000
iii. Rent A/c Dr.
To personal A/c
(Being ₹15,000 office rent was debited to the landlord’s personal account, now revised)
15,000 15,000
iv. Sales A/c Dr.
To Machinery A/c
(Being Sold old machine for ₹5,00 was credited to sales account, now revised)
5,000 5,000

 

Question 6:

Rectify the following errors and make the necessary entries.

1. Purchase book under cast for ₹1,000

2. Sale credit ₹7,000 to Anil was recorded in purchase book

3. Sale credit of ₹7,000 to Radha was recorded as ₹700

Solution:

Journal
Sr. No. Particulars L.F Dr. (₹) Cr. (₹)
i. Purchase A/c Dr.
To Suspense A/c
(Being purchase book under cast for ₹1,000,
now revised)
1,000 1,000
ii. Anil A/c Dr.
To Purchase A/c
To Sales A/c
(Being sale credit ₹7,000 to Anil was recorded in purchase book, now revised
14,000 7,000
7,000
iii. Radha’s A/c Dr.
To Sales A/c
(Being Sale credit of ₹7,000 to Radha was recorded as ₹700, now revised)
6,300 6,300

 

Question 7:

Rectify the following errors.

1. ₹ 20,000 of sales to Manu was recorded as ₹2,000 in the sales book

2. Total ₹25,000 spent for the machinery extension was debited to the wages account.

3. Laxman & Co. gave ₹350 discount which was not recorded in the discount column of cash book

Solution:

Journal
Sr. No. Particulars L.F Dr. (₹) Cr. (₹)
i. Manu A/c Dr.
To Sales A/c
(Being ₹ 20,000 of sales to Manu was recorded wrongly as ₹2,000 in the sales book, now revised)
18,000 18,000
ii. Machinery A/c Dr.
To Wages A/c
(Being ₹25,000 spent for the machinery extension was debited to the wages account, now revised
25,000 25,000
iii. Laxman & Co. A/c Dr.
To Discount Received A/c
(Being ₹350 discount which was not recorded in the discount column of cash book, now revised)
350 350

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