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Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 6 - Trial Balance and Rectification of Errors

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NCERT Textbook Solutions are considered extremely helpful when preparing for your CBSE Class 11 Accountancy part 1 exams. TopperLearning study resources infuse profound knowledge, and our Textbook Solutions compiled by our subject experts are no different. Here you will find all the answers to the NCERT textbook questions of Chapter 6 - Trial Balance and Rectification of Errors.

All our solutions for Chapter 6 - Trial Balance and Rectification of Errors are prepared considering the latest CBSE syllabus, and they are amended from time to time. Our free NCERT Textbook Solutions for CBSE Class 11 Accountancy part 1 will strengthen your fundamentals in this chapter and can help you to score more marks in the examination. Refer to our Textbook Solutions any time, while doing your homework or while preparing for the exam.

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Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 6 - Trial Balance and Rectification of Errors Page/Excercise 218

Solution NUM 1

 

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Mohan's A/c

Dr.

 

7,000

 

 

To Sales A/c

 

 

 

7,000

 

(Being credit sales to Mohan not recorded, now recorded)

 

 

 

 

 ii.  

Purchases A/c

Dr.

 

9,000

 

 

 To Rohan's A/c

 

 

 

9,000

 

(Being credit purchases from Rohan not recorded, now recorded)

 

 

 

 

 iii.  

Rakesh's A/c

Dr.

 

4,000

 

 

To Purchases return A/c

 

 

 

4,000

 

(Being goods returned to Rakesh not recorded, now

recorded)

 

 

 

 

 iv.  

Sales return A/c

Dr.

 

1,000

 

 

To Mahesh's A/c

 

 

 

1,000

 

(Being goods returned from Mahesh not recorded, now recorded )

 

 

 

 

 

Solution NUM 2

 

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Mohan's A/c

Dr.

 

6,300

 

 

To Sales A/c

 

 

 

6,300

 

(Being credit sales to Mohan Rs.7,000 wrongly recorded as Rs.700, now rectified)

 

 

 

 

 ii.  

Purchases A/c

Dr.

 

8,100

 

 

To Rohan's A/c

 

 

 

8,100

 

(Being credit purchases from Rohan Rs.9,000 wrongly recorded as Rs.900, now rectified )

 

 

 

 

 iii.  

Rakesh's A/c

Dr.

 

3,600

 

 

To Purchases return A/c

 

 

 

3,600

 

(Being goods returned to Rakesh Rs.4,000 wrongly recorded as Rs.400, now rectified)

 

 

 

 

 iv.  

Sales Return A/c

Dr.

 

900

 

 

To Mahesh's A/c

 

 

 

900

 

(Being goods returned from Mahesh Rs.1,000 wrongly recorded as Rs.100, now rectified )

 

 

 

 

 

Solution NUM 3

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Sales A/c

Dr.

 

200

 

 

To Mohan's A/c

 

 

 

200

 

(Being sales to Mohan Rs.7,000 were recorded as Rs.7,200, now rectified)

 

 

 

 

 ii.  

Rohan's A/c

Dr.

 

900

 

 

To Purchases A/c

 

 

 

900

 

(Being goods purchased from Rohan Rs.9,000 were recorded as Rs.9,900, now rectified )

 

 

 

 

 iii.  

Purchases return A/c

Dr.

 

40

 

 

To Rakesh's A/c

 

 

 

40

 

(Being goods returned to Rakesh Rs.4,000 were recorded as Rs.4,040, now rectified)

 

 

 

 

 iv.  

Mahesh's A/c

Dr.

 

600

 

 

 To Sales return A/c

 

 

 

600

 

(Being goods returned from Mahesh Rs.1,000 were recorded as Rs.1,600,  now rectified )

 

 

 

 

 

Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 6 - Trial Balance and Rectification of Errors Page/Excercise 219

Solution NUM 4

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Salaries A/c

Dr.

 

5,000

 

 

 To Employee's A/c

 

 

 

5,000

 

(Being salaries paid Rs.5,000 wrongly debited to employee's personal account, now rectified )

 

 

 

 

 ii.  

Rent A/c

Dr.

 

4,000

 

 

 To Land Landlord's A/c

 

 

 

4,000

 

(Being rent paid Rs.4,000 was wrongly posted to landlord's account, now rectified )

 

 

 

 

 iii.  

Drawings A/c

Dr.

 

1,000

 

 

 To Sundry Expenses A/c

 

 

 

1,000

 

(Being goods drawn by proprietor for personal use wrongly debited to sundry expenses, now rectified)

 

 

 

 

 iv.  

Kapur's A/c

Dr.

 

2,000

 

 

 To Kohli's A/c

 

 

 

2,000

 

(Being cash received from Kohli was posted to Kapur's account, now rectified )

 

 

 

 

 v.  

Babu's A/c

 

 

1,500

 

 

 To Sabu's A/c

 

 

 

1,500

 

(Being cash paid to Babu was posted wrongly to Sabu's account, now rectified )

 

 

 

 

 

Solution NUM 5

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Mohan A/c

Dr.

 

14,000

 

 

 To Sales A/c

 

 

 

7,000

 

 To Purchases A/c

 

 

 

7,000

 

(Being credit sales to Mohan recorded in purchase Book, now rectified)

 

 

 

 

 ii.  

Sales A/c

Dr.

 

900

 

 

Purchases A/c

Dr.

 

900

 

 

 To Rohan A/c

 

 

 

1,800

 

(Being credit purchases from Rohan recorded in sales book, now rectified )

 

 

 

 

 iii.  

Rakesh A/c

Dr.

 

8,000

 

 

 To Purchases Return A/c

 

 

 

4,000

 

 To Sales Return A/c

 

 

 

4,000

 

(Being goods returned to Rakesh were recorded in sales return book, now rectified

 

 

 

 

 iv.  

Sales Return A/c

Dr.

 

1,000

 

 

Purchases Return A/c

Dr.

 

1,000

 

 

 To Mahesh A/c

 

 

 

2,000

 

(Being goods returned from Mahesh were recorded in purchases return book, now rectified)

 

 

 

 

 v.  

Sale Return A/c

Dr.

 

2,000

 

 

 To Purchases A/c

 

 

 

2,000

 

 (Being goods returned from Mahesh were recorded in purchases book, now rectified )

 

 

 

 

 

Solution NUM 6

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Sales A/c

Dr.

 

700

 

 

 To Suspense A/c

 

 

 

700

 

(Being sales book overcast by Rs.700, now rectified )

 

 

 

 

 ii.  

Suspense A/c

Dr.

 

500

 

 

 To Purchases A/c

 

 

 

500

 

(Being purchases book overcast by Rs.500, now rectified )

 

 

 

 

 iii.  

Suspense A/c

Dr.

 

300

 

 

 To Sales return A/c

 

 

 

300

 

(Being sales returned book overcast by Rs.300, now rectified)

 

 

 

 

 iv.  

Purchase return A/c

Dr.

 

200

 

 

 To Suspense A/c

 

 

 

200

 

(Being purchases return book overcast by Rs.200, now rectified)

 

 

 

 

 

 

 

 

 

 

Note:

It is assumed that the suspense account is opened to rectify the errors in the trial balance.

Solution NUM 7

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Suspense A/c

Dr.

 

300

 

 

 To Sales A/c

 

 

 

300

 

(Being the sales book undercast by Rs.300, now rectified)

 

 

 

 

 ii.  

Purchases A/c

Dr.

 

400

 

 

 To Suspense A/c

 

 

 

400

 

(Being the sales book overcast by Rs.400, now rectified)

 

 

 

 

 iii.  

Return inwards A/c

Dr.

 

200

 

 

 To Suspense A/c

 

 

 

200

 

(Being the return inward undercast by Rs.200, now rectified)

 

 

 

 

 iv.  

Suspense A/c

Dr.

 

100

 

 

 To Return outwards A/c

 

 

 

100

 

(Being the return outwards book undercast by Rs.100, now rectified)

 

 

 

 

 

Note:

It is assumed that the suspense account is opened to rectify the errors in the trial balance.

Solution NUM 8

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Mohan's A/c

Dr.

 

7,000

 

 

 To Suspense A/c

 

 

 

7,000

 

(Being the goods sold on credit to Mohan were not, now rectified )

 

 

 

 

 ii.  

Suspense A/c

Dr.

 

9,000

 

 

 To Rohan's A/c

 

 

 

9,000

 

(Being the goods purchased from Rohan were not posted in Rohan's account, now rectified )

 

 

 

 

 iii.  

Rakesh's A/c

Dr.

 

4,000

 

 

 To Suspense A/c

 

 

 

4,000

 

(Being the sales returned book overcast by Rs.300, now rectified)

 

 

 

 

 iv.  

Suspense A/c

Dr.

 

1,000

 

 

 To Mahesh's A/c

 

 

 

1,000

 

(Being the goods return from Mahesh were not omitted to be recorded in Mahesh's account, now rectified)

 

 

 

 

 v.  

Ganesh's A/c

Dr.

 

3,000

 

 

 To Suspense A/c

 

 

 

3,000

 

(Being the cash paid to Ganesh were not posted to Ganesh's account, now recorded)

 

 

 

 

 vi.  

Suspense A/c

Dr.

 

2,000

 

 

 To Sales A/c

 

 

 

2,000

 

(Being the cash receipts from sales, were not posted to Sales Account, now rectified )

 

 

 

 

 

 

 

Suspense Account

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Amount

Rs. 

Date

Particulars

J.F.

Amount

Rs. 

 

To Rohan A/c

 

9,000

 

By Mohan A/c

 

7,000

 

To Mahesh A/c

 

1,000

 

By Rakesh A/c

 

4,000

 

To Sales A/c

 

2,000

 

By Ganesh A/c

 

3,000

 

To Balance c/d

 

2,000

 

 

 

 

 

 

 

14,000

 

 

 

14,000

 

 

 

Solution NUM 9

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

 Suspense A/c

Dr.

 

2,000

 

 

To Mohan's A/c

 

 

 

2,000

 

(Being credit sales to Mohan were not posted in Mohan's account, now rectified)

 

 

 

 

 ii.  

Suspense A/c

Dr.

 

3,000

 

 

To Rohan's A/c

 

 

 

3,000

 

(Being purchases from Rohan Rs.9,000 wrongly posted as Rs.6,000, now rectified )

 

 

 

 

 iii.  

Suspense A/c

Dr.

 

1,000

 

 

To Rakesh's A/c

 

 

 

1,000

 

(Being goods returned to Rakesh Rs.4,000 wrongly posted as Rs.5,000, now rectified)

 

 

 

 

 iv.  

Mahesh's A/c

Dr.

 

2,000

 

 

To Suspense A/c

 

 

 

2,000

 

(Being goods returned from Mahesh Rs.1,000 wrongly posted as Rs.3,000 )

 

 

 

 

 v.  

Suspense A/c

Dr.

 

1,800

 

 

To Sales A/c

 

 

 

1,800

 

(Being cash sales of Rs.2,000 wrongly posted as Rs.200, now rectified)

 

 

 

 

 

 

Suspense Account

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Amount

Rs. 

Date

Particulars

J.F.

Amount

Rs. 

 

To Mohan A/c

 

2,000

 

By Mahesh A/c

 

2,000

 

To Rohan A/c

 

3,000

 

By Balance c/d

 

5,800

 

To Rakesh A/c

 

1,000

 

 

 

 

 

To Sales A/c

 

1,800

 

 

 

 

 

 

 

7,800

 

 

 

7,800

 

Accountancy Solution for Class 11 Commerce Accountancy Part I Chapter 6 - Trial Balance and Rectification of Errors Page/Excercise 220

Solution NUM 10

 

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

 Rs. 

 i.  

Mohan's A/c

Dr.

 

7,000

 

 

 To Karan's A/c

 

 

 

7,000

 

(Being goods sold on credit to Mohan were posted to Karan account, now rectified )

 

 

 

 

 ii.  

Gobind's A/c

Dr.

 

9,000

 

 

 To Rohan A/c

 

 

 

9,000

 

(Being goods purchased from Rohan were posted to Gobind's account, now rectified)

 

 

 

 

 iii.  

Rakesh's A/c

Dr.

 

4,000

 

 

 To Naresh's A/c

 

 

 

4,000

 

(Being goods returned to Rakesh were posted to Naresh account, now rectified)

 

 

 

 

 iv.  

Manish's A/c

Dr.

 

1,000

 

 

 To Mahesh's A/c

 

 

 

1,000

 

(Being goods returned from Mahesh were posted to Manish's account, now rectified )

 

 

 

 

 v.  

Commission A/c

Dr.

 

2,000

 

 

 To Sales A/c

 

 

 

2,000

 

(Being cash sales were posted to commission account, now rectified)

 

 

 

 

 

Solution NUM 11

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

Rs. 

 i.  

Mohan A/c

Dr.

 

14,000

 

 

 

To Suspense A/c

 

 

 

14,000

 

(Being goods sold to Mohan wrongly credited to his account, now rectified)

 

 

 

 

 ii.  

Suspense A/c

Dr.

 

15,000

 

 

 

To Rohan A/c

 

 

 

15,000

 

(Being credit purchases from RohanRs.9,000 were posted to the debit of his account as Rs.6,000, now rectified )

 

 

 

 

 iii.  

Rakesh A/c

Dr.

 

8,000

 

 

 

To Suspense A/c

 

 

 

8,000

 

(Being goods returned to Rakesh wrongly credited to his account, now rectified)

 

 

 

 

 iv.  

Suspense A/c

Dr.

 

3,000

 

 

 

To Mahesh A/c

 

 

 

3,000

 

(Being goods returned from Mahesh Rs.1,000 wrongly debited to his account as Rs.2,000, now rectified)

 

 

 

 

 v.  

Suspense A/c

Dr.

 

7,000

 

 

 

To Sales A/c

 

 

 

7,000

 

(Being cash sales Rs.2,000 were posted to the debit of sales account as Rs.5,000, now rectified)

 

 

 

 

 

Suspense Account

Dr.

 

 

 

 

 

 

Cr. 

Date

Particulars

J.F.

Amount

Rs. 

Date

Particulars

J.F.

Amount

Rs. 

 

To Rohan A/c

 

15,000

 

By Mohan A/c

 

14,000

 

To Mahesh A/c

 

3,000

 

By Rakesh A/c

 

8,000

 

To Sales A/c

 

7,000

 

By Balance c/d

 

3,000

 

 

 

25,000

 

 

 

25,000

 

 

 

 

 

 

Solution NUM 12

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

Rs. 

 i.  

Mohan's A/c

Dr.

 

7,000

 

 

--------To Karan's A/c

 

 

 

5,000

 

--------To Suspense A/c

 

 

 

2,000

 

(Being goods sold to Mohan Rs.7,000 wrongly posted to Karan's accountRs.5,000, now rectified)

 

 

 

 

 ii.  

Suspense A/c

Dr.

 

19,000

 

 

--------To Rohan's A/c

 

 

 

9,000

 

--------To Gobind's A/c

 

 

 

10,000

 

(Being goods purchased from RohanRs.9,000 posted wrongly to the debit of Gobind's account as Rs.10,000, now rectified)

 

 

 

 

 iii.  

Rakesh's A/c

Dr.

 

4,000

 

 

Naresh's A/c

Dr.

 

3,000

 

 

--------To Suspense A/c

 

 

 

7,000

 

(Being goods returned to RakeshRs.4,000 posted wrongly to the credit of Rs.3,000, now rectified)

 

 

 

 

 iv.  

Suspense A/c

Dr.

 

3,000

 

 

--------To Mahesh's A/c

 

 

 

1,000

 

--------To Manish's A/c

 

 

 

2,000

 

(Being goods returned from Mahesh Rs.1,000 posted wrongly to the debit of Manish's account as Rs.2,000, now rectified)

 

 

 

 

 v.  

Commission A/c

Dr.

 

200

 

 

Suspense A/c

Dr.

 

1,800

 

 

--------To Sales A/c

 

 

 

2,000

 

(Being cash sales Rs.2,000 posted wrongly to the Commission Account as Rs.200, now rectified)

 

 

 

 

 

Suspense Account

Dr.

 

 

 

 

 

 

Cr. 

Date

Particulars

J.F.

Amount

Rs. 

Date

Particulars

J.F.

Amount

Rs. 

 

To Rohan A/c

 

9,000

 

By Mohan A/c

 

2,000

 

To Gobind A/c

 

10,000

 

By Rakesh A/c

 

4,000

 

To Mahesh A/c

 

1,000

 

By Naresh A/c

 

3,000

 

To Manish A/c

 

2,000

 

By Balance c/d

 

14,800

 

To Sales A/c

 

1,800

 

 

 

 

 

 

 

23,800

 

 

 

23,800

 

 

 

 

 

 

 

Solution NUM 13

Rectification Journal Entries

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

Rs. 

 i.  

 Suspense A/c

Dr.

 

14,000

 

 

--------To Sales A/c

 

 

 

7,000

 

--------To Purchases A/c

 

 

 

7,000

 

(Being the goods sold to Mohan wrongly recorded in purchases book; however, Mohan's account was correctly debited, now rectified)

 

 

 

 

 ii.  

Purchases A/c

Dr.

 

9,000

 

 

Sales A/c

 

 

9,000

 

 

--------To Suspense A/c

 

 

 

18,000

 

(Being the purchased goods from Rohan wrongly recorded in sales book; however, Rohan's account was correctly credited, now rectified)

 

 

 

 

 iii.  

Suspense A/c

Dr.

 

8,000

 

 

--------To Purchases Return A/c

 

 

 

4,000

 

--------To Sales Return A/c

 

 

 

4,000

 

(Being goods returned to Rakesh Rs.4,000 wrongly entered in Sales Return Book; however, Rakesh's account was correctly  debited, now rectified)

 

 

 

 

 iv.  

Sales Return A/c

Dr.

 

1,000

 

 

Purchases Return A/c

 

 

1,000

 

 

--------To Suspense A/c

 

 

 

2,000

 

(Being goods returned from Mahesh wrongly entered in purchases return book; however, Mahesh's account was correctly credited, now rectified)

 

 

 

 

 

 

 

 

 

 

 v.  

Suspense A/c

Dr.

 

4,000

 

 

--------To Purchases Return A/c

 

 

 

2,000

 

--------To Purchases A/c

 

 

 

2,000

 

(Being goods returned to Naresh wrongly entered in purchases book; however, correctly debited to Naresh's Account, now rectified)