Double Entry Book Keeping Ts Grewal 2018 Solutions for Class 11 Commerce ACCOUNTANCY Chapter 13

Question 1:

How will you rectify the following errors?
(i) Purchases Book is overcast by ₹ 10,000.
(ii) Purchases Return Book is overcast by ₹ 1,000.
(iii) Purchases Return Book’s balance is carried forward in excess by ₹ 100.
(iv) Purchases Book’s balance is carried forward in excess by ₹ 1,000.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Suspense A/c		Dr.		10,000
		To Purchases A/c				10,000
	(Purchase book was overcastted by Rs 10,000, now rectified)

(ii)	Purchases Return A/c		Dr.		1,000
		To Suspense A/c				1,000
	(Purchase return book was overcastted by Rs 1,000, now rectified)

(iii)	Purchases Return A/c		Dr.		100
		To Suspense A/c				100
	(Purchase return book’s balance was carried forward in excess of Rs 100, now rectified)

(iv)	Suspense A/c		Dr.		1,000
		To Purchases A/c				1,000
	(Purchase book’s balance was carried forward in excess of Rs 1,000, now rectified)

Question 2:

How will you rectify the following errors?
(i) Sales Book is short casted by ₹ 5,000.
(ii) Sales Return Book is short casted by ₹ 500.
(iii) Balance of Sales Book is carried forward short by ₹ 1,000.
(iv) Balance of Sales Return Book is carried forward short by ₹ 100.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Suspense A/c		Dr.		5,000
		To Sales A/c				5,000
	(Sales book was undercasted by Rs 5,000, now rectified)

(ii)	Sales Return A/c		Dr.		500
		To Suspense A/c				500
	(Sales return book was undercasted by Rs 500, now rectified)

(iii)	Suspense A/c		Dr.		1,000
		To Sales A/c				1,000
	(Sales book’ balance carried forward was short by Rs 1,000, now rectified)

(iv)	Sales Return A/c		Dr.		100
		To Suspense A/c				100
	(Sales return book’ balance carried forward was short by Rs 100, now rectified)

Question 3:

How will you rectify the following errors?
(i) Sales Book is overcast by ₹ 5,000.
(ii) Sales Return Book is short casted by ₹ 500.
(iii) Balance of Sales Book is carried forward in excess by ₹ 1,000.
(iv) Balance of Sales Return Book is carried forward in excess by ₹ 100.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Sales A/c		Dr.		5,000
		To Suspense A/c				5,000
	(Sales book was overcasted by Rs 5,000, now rectified)

(ii)	Sales Return A/c		Dr.		500
		To Suspense A/c				500
	(Sales book was undercasted by Rs 500, now rectified)

(iii)	Sales A/c		Dr.		1,000
		To Suspense A/c				1,000
	(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
	(Sales return book’s balance was carried forward in excess by Rs 100, now rectified)

Question 4:

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	Amount (Rs)	Particulars	Amount (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	Amount (Rs)	Particulars	Amount (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	Amount (Rs)	Particulars	Amount (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	Amount (Rs)	Particulars	Amount (Rs)
		Purchases A/c	90

Question 5:

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 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 6:

Rectify the following errors:
(i) The Sales Book of December was added short by ₹ 500.
(ii) A periodical total of the Purchases Book was cast short by ₹ 5,000.
(iii) The total of Purchases Return Book has been undercast by ₹ 1,500.
(iv) The Sales Return Book is added ₹ 200 short.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
	Suspense A/c	Dr.		500
	To Sales A/c				500
	(Sales Book was added short, now rectified)

	Purchases A/c	Dr.		5,000
	To Suspense A/c				5,000
	(Purchases Book was undercast, now rectified)

	Suspense A/c	Dr.		1,500
	To Purchases Return A/c				1,500
	(Purchases Return Book was cast short now rectified)

	Sales Return A/c	Dr.		200
	To Suspense A/c				200
	(Sales Return Book was undercast now rectified)

Question 7:

Rectify the following errors assuming that there is no Suspense Account:
(i) The Returns Inward Book has been overcast 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.	Amount Rs	Date	Particulars	L.F.	Amount Rs
					Over Casting of Return Inwards Book		200

(ii)

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

(iii)

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

(iv)

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

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

Question 8:

Following errors are discovered in the books of Sh. Ram Lal. Make the necessary entries to rectify them:
(i) Purchases Journal was undercast 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 Expense 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 Amount Rs	Credit Amount 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 9:

Pass the Journal entries rectifying the following errors:
(i) Purchases for ₹ 10,000 was omitted to be recorded.
(ii) Purchases of office furniture of ₹ 10,000 was recorded in Purchases Book.
(iii) Office Rent of ₹ 15,000 was debited to the Personal Account of the landlord.
(iv) Old machine was sold for ₹ 5,000 was credited to Sales Account.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Purchases A/c		Dr.		10,000
		To Suspense A/c				10,000
	(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
	(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
	(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
	(Sale of machinery costing Rs 5,000 was credited to Sales A/c, now rectified)

Question 10:

Following errors affecting the accounts of the year 2016–17 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 Amount (Rs)	Credit Amount (Rs)
(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:
(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.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Purchases A/c		Dr.		1,000
		To Suspense A/c				1,000
	(Purchases Book was undercasted by Rs 1,000, now rectified)

(ii)	Aru Prakash’s A/c		Dr.		14,000
		To Sales A/c				7,000
		To Purchases A/c				7,000
	(Sales to Aru Prakash was recorded in Purchases Book, now rectified)

(iii)	Rahul’s A/c		Dr.		6,300
		To Sales A/c				6,300
	(Sales to Rahul Rs 7,000 was recorded as Rs 700, now rectified)

Note: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’.

Question 12:

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

Answer:

Journal
Date	Particular		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Sales A/c	Dr.		198
	To Suspense A/c				198
	(Carry forwarding Rs 2,785 instead of Rs 2,587, now rectified)

(ii)	Mohan	Dr.		400
	To Allowance A/c				400
	(A Cheque received from Mohan was dishonoured but debited wrongly to Allowance’s Account, now rectified)

(iii)	Sale Return A/c	Dr.		5,000
	Purchases Return A/c	Dr.		5,000
	To Customer / Debtor				10,000
	(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				400
	(Amount owed by X was included in Sundry Creditors, now rectified)

(v)	Sales A/c	Dr.		340
	Suspense A/c	Dr.		90
	To Furniture A/c				430
	(Sale of Old furniture Rs 430 was wrongly debited to Sales Account for Rs 340, now rectified)

Question 13:

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

Answer:

Journal
Date	Particular		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		500
	To Purchases A/c				500
	(Purchase Book was over cast now rectified)

(ii)	Salaries A/c	Dr.		3,000
	To Mr. Ajay				3,000
	(Salary paid to Mr. Ajay was debited wrongly to Mr. Ajay’s Account)

(iii)	Shashi	Dr.		600
	To Sales A/c				300
	To Purchases A/c				300
	( Goods sold to Shashi was wrongly passed through Purchases Book, now rectified)

(iv)	Return Inwards A/c	Dr.		9
	To Suspense A/c				9
	(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
	(Purchase of Chair Rs 35 was recorded in the Purchases Book As Rs 53, now rectified)

Question 14:

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

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		5,000
	To Salaries A/c				5,000
	(Payment of Salaries Rs 5,000 was posted twice wrongly in Salaries Account, now rectified)

(ii)	Suspense A/c	Dr.		750
	To Rajesh				750
	(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
	(Sales was overcast, now rectified)

(iv)	Advertisement A/c	Dr.		2,000
	To Purchases A/c				2,000
	(Goods distributed as free sample were not recorded, now recorded)

Question 15:

Rectify the following errors:
(i) Sales to Vinod of ₹ 143 posted to his account as ₹ 134.
(ii) Sales to Vinod of ₹ 143 debited to his account as ₹ 134.
(iii) Sales to Vinod of ₹ 143 credited to his account as ₹ 134.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Vinod	Dr.		9
	To Suspense A/c				9
	(Rs 9 was posted less in Vinod’s Account, now rectified)

(ii)	Vinod	Dr.		9
	To Suspense A/c				9
	(Vinod’s Account was wrongly debited with Rs 9 less, now rectified)

(iii)	Vinod	Dr.		277
	To Suspense A/c				277
	(Sales to Vinod of Rs 143 was wrongly credited as Rs 134, now rectified)

Question 16:

Give the rectifying entries of the following:
(i) Sales of ₹ 20,000 to Manoj were recorded as ₹ 2,000 in the Sales Book.
(ii) An amount of ₹ 25,000 spent for the extension of machinery has been debited to the Wages Account.
(iii) Discount received from Ram & Co. ₹ 350, has not been entered in the discount column of the Cash Book.
(iv) Goods of ₹ 3,000 sold to Mahesh were recorded in the Purchases Book.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Monoj	Dr.		18,000
	To Sales A/c				18,000
	(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
	(Amount spent on Installation of machinery was debited wrongly to Wages Account, now rectified)

(iii)	Ram & Co. A/c	Dr.		4,750
	To Discount Received A/c				4,750
	(Discount received from Ram & Co. not been entered in Cash Book, now rectified)

(iv)	Mahesh	Dr.		6,000
	To Sales A/c				3,000
	To Purchases A/c				3,000
	(Goods sold to Mahesh was recorded wrongly in Purchases Book now rectified)

Question 17:

Correct the following errors in Mohan Lal’s Book:
(i) A sum of ₹ 1,500 written off as depreciation on furniture has not been debited to the Depreciation Account.
(ii) Returns Outward Journal has been overcast by ₹ 85.
(iii) Basudev returned goods worth ₹ 500; his account was debited by this amount.
(iv) Purchase from Krishna Mohan of ₹ 2,250 has been debited to his account.

Answer:

Books of Mohan Lal Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Depreciation A/c	Dr.		1,500
	To Suspense A/c				1,500
	(Amount of depreciation was not debited in Depreciation Account ,now recorded)

(ii)	Return Outwards A/c	Dr.		85
	To Suspense A/c				85
	(Return Outwards Book was overcast, now rectified)

(iii)	Suspense A/c	Dr.		1,000
	To Basu Dev				1,000
	(Goods returned by Basu Dev was wrongly debited to his account, now rectified)

(iv)	Suspense A/c	Dr.		4,500
	To Krishna Mohan				4,500
	(Krishna Mohan’s Account was wrongly debited, now rectified)

Question 18:

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

Answer:

Books of Hari Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		180
	To R. Krishan				180
	(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
	(Credit side of Ramesh's Account overcast, now rectified)

(iii)	Purchases A/c	Dr.		45
	To Suspense A/c				45
	(Total of Purchases Book was posted less by 45, now rectified)

(iv)	Typewriter A/c	Dr.		4,000
	To Purchases A/c				4,000
	(Purchase of type writer was wrongly posted to Purchases Account, now rectified)

(v)	Suspense A/c Dr.			4,000
	To Pandey's A/c				4,000
	(Amount wrongly debited to Pandey's Account for Goods returned by him, now rectified)

Question 19:

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

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Purchases A/c	Dr.		5,000
	To Ram				5,000
	(Purchases from Ram was omitted to be recorded , now recorded)

(ii)	Sales A/c	Dr.		18
	To M/s Good luck & Co				18
	( Sale of Goods Rs 257 to M/s Goodluck & Co was wrongly recorded as Rs 275, now rectified)

(iii)	Office Furniture A/c	Dr.		500
	To Purchase A/c				500
	(Purchases of Office furniture was wrongly recorded to Purchases Account, now rectified)

(iv)	Rent A/c	Dr.		500
	To Landlord				500
	(Rent paid was debited wrongly to Landlord Account, now rectified)

(v)	Drawing Account Rs 2,000 will be shown in the debit column of Trial Balance

Question 20:

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

Answer:

Journal Entries
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)

(i)	Suspense A/c	Dr.		200
	To Sales A/c				200
	(Sales book balance wrongly carried forward by less amount, now rectified)

	Sales A/c	Dr.		600
	To Suspense A/c				600
	(Sales book balance wrongly carried forward by more amount, now rectified)

(ii)	Sales A/c	Dr.		10,000
	To Purchase Returns A/c				10,000
	(Goods returned wrongly recorded in sales book, now rectified)

(iii)	Riya A/c	Dr.		800
	To Allowances A/c				800
	(Bill dishonoured wrongly posted to the debit of Allowances A/c, now rectified)

Question 21:

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

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Madan	Dr.		5,400
	To Sales A/c				5,400
	(Sale of Goods to Madan Rs 6,000 was wrongly recorded as Rs 600)

(ii)	Sales A/c	Dr.		2,000
	Purchases A/c	Dr.		2,000
	To Mohan				4,000
	(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
	(Sales Return was entered wrongly in Purchases Return Book, now rectified)

(iv)	Rajan	Dr.		400
	To Discount A/c				400
	(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 Ramesh A/c				100
	(Repair of Machinery Rs 820 was recorded wrongly to Purchases Book now rectified)

Question 22:

Give rectifying Journal entries for the following errors:
(i) Sales of goods to Madan ₹ 6,000 were entered in the Sales Book as ₹ 600.
(ii) Credit purchase of ₹ 1,500 from Ajay has been wrongly passed through the Sales Book.
(iii) Repairs to building ₹ 300 were debited to Building Account.
(iv) ₹ 2,050 paid to Rohit is posted to the debit of Mohit’s Account as ₹ 5,020.
(v) Purchases Return Book is overcast by ₹ 400.

Answer:

Journal
Date	Particular		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Madan	Dr.		5,400
	To Sales A/c				5,400
	(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				3,000
	(Purchase of Goods from Ajay was wrongly passed through Sales Book)

(iii)	Repair A/c	Dr.		300
	To Building A/c				300
	(Repair of Building Rs 300 was wrongly debited to Building Account,now rectified)

(iv)	Rohit	Dr.		2,050
	Suspense A/c	Dr.		2,970
	To Mohit				5,020
	(Payment to Rohit Rs 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
	(Purchase Return Book was overcast now rectified)

Question 23:

Give rectifying entries for the following:
(i) ₹ 5,400 received from Mr. A was posted to the debit of his account.
(ii) The total of Sales Return Book overcast by ₹ 800.
(iii) ₹ 2,740 paid for repairs to motor car was debited to Motor Car Account as ₹ 1,740.
(iv) Returned goods to Shyam ₹ 1,500 were passed through Returns Inward Book.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		10,800
	To Mr.A				10,800
	(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
	(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
	(Repairs of Motor Cars Rs 2,740 was wrongly debited to Motor Car Account as Rs 1,740, now rectified)

(iv)	Shyam	Dr.		3,000
	To Return Inwards A/c				1,500
	To Return Outwards A/c				1,500
	(Return Outward to Shyam was wrongly recorded in the Return Inwards Book, now rectified)

Question 24:

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

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Discount Received A/c	Dr.		200
	To Discount Allowed A/c				200
	(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
	(Wages paid for Installation of Machinery was debited wrongly to Wages Account, now rectified)

(iii)	Rakesh A/c	Dr.		5,000
	To Bad Debt Recovered A/c				5,000
	(Cash received from Rakesh was Credited wrongly to Rakesh’s Account was previously written
	off as Bad Debt, now rectified)

(iv)	Since error is made at time of recording so correct entry would be
	Repair A/c	Dr.		900
	To Cash A/c				900
	(Repair bill Rs 1,000 was recorded as Rs 100, now rectified)

Question 25:

Rectifying the following errors:
(i) Sales Book has been totalled ₹ 1,000 short.
(ii) Goods worth ₹ 1,500 returned by Green & Co. have not been recorded anywhere.
(iii) Goods purchased worth ₹ 2,500 have been posted to the debit of the supplier, Gupta & Co.
(iv) Furniture purchased from Gulab & Co. worth ₹ 10,000 has been entered in Purchases Book.
(v) Cash received from A ₹ 2,500 has not been posted in his account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		1,000
	To Sales A/c				1,000
	(Sales Book was undercast, now rectified)

(ii)	Sales Return A/c	Dr.		1,500
	To Green & Co				1,500
	(Goods returned by Green & Co was not recorded, now recorded)

(iii)	Suspense A/c	Dr.		5,000
	To Gupta & Co				5,000
	(Goods purchased of Rs 2,500 from Gupta & Co was wrongly debited to his account, now rectified)

(iv)	Furniture A/c	Dr.		10,000
	To Purchases A/c				10,000
	(Purchase of goods Rs 10,000 was debited wrongly to Purchases Book, now rectified)

(v)	Suspense A/c	Dr.		2,500
	To A				2,500
	(Cash received from A was not posted to his account, now rectified)

Question 26:

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

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Repair A/c	Dr.		500
	To Building A/c				500
	(Repair of building was debited wrongly to Building Account, now rectified)

(ii)	Furniture A/c	Dr.		5,000
	To X				5,000
	(Furniture purchased from X was omitted to be recorded, now recorded)

(iii)	Returns Inward A/c	Dr.		50
	To Suspense A/c				50
	(Returns Inward Book was added short, now rectified)

(iv)	Purchases A/c	Dr.		5,000
	To Returns Inward A/c				5,000
	(Goods purchased from Mohan wrongly passed through Returns Inward Book, now rectified)

(v)	Sales A/c	Dr.		-----
	To Purchases Return A/c				----
	(Goods returned to Ram wrongly passed through Sales Book, now rectified)
(vi)	Suspense A/c Dr. To Bills Receivable A/c To Bills Payable A/c (Bills Payable accepted in favour of Murari, wrongly debited to Bills Receivable as Rs.500, now rectified)			5,500	500 5,000

Question 27:

Pass Journal entries to rectify the errors in the following cases:
(i) A purchase of goods from David amounting to ₹ 150 has been wrongly passed through the Sales Book.
(ii) A credit sale of goods of ₹ 120 to Peter has been wrongly passed through the Purchases Book.
(iii) ₹ 200, salary paid to Cashier, B. Naidu, stands wrongly debited to his Personal Account.
(iv) A credit sales of ₹ 4,230 to Krishan entered as purchase from Kishan ₹ 4,320.
(v) Ramesh's Account was credited with ₹ 840 twice instead of once.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Purchases A/c	Dr.		150
	Sales A/c	Dr.		150
	To David				300
	(Purchase of Goods from David was wrongly passed through Sales Book, now rectified)

(ii)	Peter	Dr.		240
	To Sales A/c				120
	To Purchases A/c				120
	(Sale of goods to Peter was wrongly passed through Purchases Book, now rectified)

(iii)	Salaries A/c	Dr.		200
	To B. Naidu				200
	(Salary paid to B. Naidu was passed wrongly to his account, now rectified)

(iv)	Krishan Kishan	Dr. Dr.		4,230 4,320
	To Sales A/c To Purchases A/c				4,230 4,320
	(Sales to Krishan recorded wrongly as purchases from Kishan with a wrong amount, now rectified)

(v)	Ramesh	Dr.		840
	To Suspense A/c				840
	(Amount twice Credit to Ramesh’s Account, now rectified)

Question 28:

(i) What are the different causes that make a Trial Balance incorrect?
(ii) Pass the rectifying Journal entries:

(a) A credit sale of goods for ₹ 2,500 to Krishna has been wrongly passed through the Purchases Book.
(b) ₹ 5,000 paid for freight on machinery purchased was debited to the Freight Account as ₹ 500.
(c) The Returns Inward Book has been wrongly overcast by ₹ 100.
(d) An amount of ₹ 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.
(e) A sum of ₹ 460 owed by Hari had not been included in the list of debtors.

Answer:

(i) The following are the causes that make a Trial Balance incorrect.

1) Incomplete posting of Journal Entry

2) Posting in the wrong side of Account.

3) Wrong totalling of Subsidiary Books

4) Wrong balance of Account

5) Omission of total of Subsidiary book into Account

6) Wrong totalling of the Trial Balance

(ii)

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(a)	Krishna	Dr.		5,000
	To Sales A/c				2,500
	To Purchases A/c				2,500
	(Credit Sale of goods to Krishna was posted wrongly to Purchases Book, now rectified)

(b)	Machinery A/c	Dr.		5,000
	To Freight				500
	To Suspense A/c				4,500
	(Freight Rs 5,000 paid on machinery was wrongly recorded in Freight Account as Rs 500)

(c)	Suspense A/c	Dr.		100
	To Return Inwards A/c				100
	(Return Inwards Book was overcast, now rectified)

(d)	Ramesh	Dr.		500
	To Bad Debt Recovered A/c				500
	(Received Rs 500 which previously written off as Bad debt wrongly credited to Ramesh Account, now rectified)

(v)	Sundry Debtors A/c	Dr.		460
	To Hari				460
	(Hari which was not in the List of Sundry Debtors, now recorded)

Question 29:

Rectify the following errors:
(i) Wages paid for the construction of office debited to the Wages Account, ₹ 5,000
(ii) Machinery purchased for ₹ 35,000 was passed through the Purchases Book.
(iii) Old furniture sold for ₹ 1,000, passed through the Sales Book.
(iv) ₹ 2,000 paid to Mehta Bros. against acceptance were debited to Malhotra Bros. Account.
(v) Sales of ₹ 204 to Ram debited to his account as ₹ 402 and purchases of ₹ 1,012 from Shyam credited to his account as ₹ 1,210.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Building A/c	Dr.		5,000
	To Wages A/c				5,000
	(Wages paid for construction of office was debited wrongly to Wages Account, now rectified)

Double Entry Book Keeping Ts Grewal 2018 Solutions for Class 11 Commerce Accountancy Chapter 13 - Rectification Of Errors

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