T. S. Grewal Solutions for Class 11-commerce Accountancy CBSE Chapter 17: Rectification of Errors

Rectification of Errors Exercise 17.35

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)

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)

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)

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)

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)

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)

Rectification of Errors Exercise 17.36

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)

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)

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)

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)

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

Rectification of Errors Exercise 17.37

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.

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

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)

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)

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)

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)

Rectification of Errors Exercise 17.38

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)

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)

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)

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)

Rectification of Errors Exercise 17.39

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)

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)

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)

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)

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
	------To Bad Debt Recovered A/c				5,000
	(Being cash received from Rakesh was credited wrongly to Rakesh's account was previously written off as bad debt, now rectified)
(iv)	Repair A/c	Dr.		900
	------To Cash A/c				900
	(Being repair bill Rs.1,000 was recorded as Rs.100, now rectified)

Rectification of Errors Exercise 17.40

Solution PQ 27

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Suspense A/c	Dr.		1,000
	------To Sales A/c				1,000
	(Being sales book was under-cast, now rectified)
(ii)	Sales Return A/c	Dr.		1,500
	------To Green and Co A/c				1,500
	(Being goods returned by Green and Co was not recorded, now recorded)
(iii)	Suspense A/c	Dr.		2,500
	------To Gupta and Co A/c				2,500
	(Being goods purchased of Rs.2,500 from Gupta and Co was wrongly debited to his account, now rectified)
(iv)	Furniture A/c	Dr.		10,000
	------To Purchases A/c				10,000
	(Being purchase of goods Rs. 10,000 was debited wrongly to Purchases Book, now rectified)
(v)	Suspense A/c	Dr.		2,500
	------To A's A/c				2,500
	(Being cash received from a was not posted to his account, now rectified)

Solution PQ 28

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Purchases A/c	Dr.		150
	Sales A/c	Dr.		150
	------To David A/c				300
	(Being purchase of goods from David was wrongly passed through sales book, now rectified)
(ii)	Peter A/c	Dr.		240
	------To Sales A/c				120
	------To Purchases A/c				120
	(Being sale of goods to Peter was wrongly passed through purchases book, now rectified)
(iii)	Salaries A/c	Dr.		200
	------To B. Naidu A/c				200
	(Being salary paid to B. Naidu was passed wrongly to his account: now rectified)
(iv)	Krishan A/c	Dr.		4,230
	------To Sales A/c				4,230
	(Being credit sale to Kirshan)
	Kishan A/c	Dr.		4,320
	------To Purchase A/c				4,320
	(Being credit purchases to Kishan)
(v)	Ramesh A/c	Dr.		840
	------To Suspense A/c				840
	(Being amount credited twice to Ramesh's account, now rectified)

Solution PQ 29

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

(a) Incomplete posting of Journal Entry

(b) Posting in the wrong side of Account.

(c) Wrong totalling of Subsidiary Books

(d) Wrong balance of Account

(e) Omission of total of Subsidiary book into Account

(f) Wrong totalling of the Trial Balance

(ii)

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(a)	Krishna A/c	Dr.		5,000
	------To Sales A/c				2,500
	------To Purchases A/c				2,500
	(Being credit sale of goods to Krishna was posted wrongly to purchases book, now rectified)
(b)	Machinery A/c	Dr.		5,000
	------To Freight A/c				500
	------To Suspense A/c				4,500
	(Being 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
	(Being return inwards book was overcast, now rectified)
(d)	Ramesh A/c	Dr.		500
	------To Bad Debt Recovered A/c				500
	(Being received Rs.500 which previously written off as bad debt wrongly credited to Ramesh account, now rectified)
(e)	Sundry Debtors A/c	Dr.		460
	------To Hari A/c				460
	(Being Hari which was not in the List of sundry debtors, now recorded)

Solution PQ 30

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Building A/c	Dr.		5,000
	------To Wages A/c				5,000
	(Being wages paid for construction of office was debited wrongly to wages account, now rectified)
(ii)	Machinery A/c	Dr.		35,000
	------To Purchases A/c				35,000
	(Being purchase of machinery was recorded wrongly in invoice book, now rectified)
(iii)	Sales A/c	Dr.		1,000
	------To Furniture A/c				1,000
	(Being sale of old furniture was passed wrongly to sales book, now rectified)
(iv)	Bills Payable A/c	Dr.		2,000
	------To Malhotra Bros A/c				2,000
	(Being amount paid against acceptance to Mehta bros was wrongly debited to Malhotra bros, now rectified)
(v)	Shyam A/c	Dr.		198
	------To Ram A/c				198
	(Being sales to ram Rs. 204 was debited to his account as Rs.402 and purchase from Shyam Rs.1,012 was credited to his account as Rs.1,210, now rectified)

Solution PQ 31

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Mohan A/c	Dr.		2,000
	------To Cash A/c				2,000
	(Being cash received from Mohan on April 01,2019 but was wrongly passed on March 31, 2019)
(ii)	Bad Debts A/c	Dr.		1,000
	------To Suspense A/c				1,000
	(Being bad debt of Rahim was not posted to bad debts account, now rectified)
(iii)	Return Inwards A/c	Dr.		100
	------To Suspense A/c				100
	(Being return inwards book was undercast, now rectified)
(iv)	Petty Cash A/c	Dr.		200
	------To Asif A/c				200
	(Being cheque drawn for petty cash was wrongly debited to Asif's account, now rectified)
(v)	Customer A/c	Dr.		20,000
	------To Bills Receivable A/c				20,000
	(Being bills received)
(vi)	Ramesh A/c	Dr.		840
	------To Suspense A/c				840
	(Being Ramesh's account was credited twice, now rectified)

Rectification of Errors Exercise 17.41

Solution PQ 32

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Sales A/c	Dr.		3,000
	------To Furniture A/c				3,000
	(Being sale of old furniture was wrongly treated as sales of goods, now rectified)
(ii)	Suspense A/c	Dr.		5,000
	------To Sales A/c				5,000
	(Being sales book was undercast, now rectified)
(iii)	Drawings A/c	Dr.		6,500
	------To Rent A/c				6,500
	(Being rent of proprietor's residence was wrongly debited to rent account, now rectified)
(iv)	Suspense A/c	Dr.		23,760
	------To Manav A/c				23,760
	(Being goods returned by Manav Rs.11,970 was wrongly posted to the debit of his account as Rs.11,790, now rectified)

Solution PQ 33

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Suspense A/c	Dr.		400
	------To Purchases Return A/c				400
	(Being purchase return book total was not posted to purchase return account, now rectified)
(ii)	Building A/c	Dr.		3,600
	------To Suspense A/c				3,600
	(Being legal expenses Rs.5,100 on acquiring a building was recorded as Rs.1,500 in building account, now rectified)
(iii)	Rajat A/c	Dr.		13,080
	------To Suspense A/c				13,080
	(Being sale of Rajat Rs.6,540 was posted wrongly to credit of his account now rectified)

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Purchases Return A/c	400		By Building A/c	3,600
	To Difference in the trial balance	16,280		By Rajat A/c	13,080
		16,680			16,680

Solution PQ 34

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Suspense A/c	Dr.		1,000
	------To Purchases A/c				1,000
	(Being purchases book was overcast, now rectified)
(ii)	Machinery A/c	Dr.		500
	------To Sundry Expense A/c				50
	------To Suspense A/c				450
	(Being installation charges of machinery Rs.1,500 was wrongly debited as Rs.50 in sundry expenses account, now rectified)
(iii)	Sales Return A/c	Dr.		500
	Purchases Return A/c	Dr.		500
	------To Radhey Shyam A/c				1,000
	(Being goods returned by Radhey Shyam was wrongly entered in purchases return book, now rectified)
(iv)	Drawings A/c	Dr.		5,000
	------To Purchases A/c				5,000
	(Being goods taken by proprietor was not recorded, now rectified)

Solution PQ 35

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Sales A/c	Dr.		54
	------To Suspense A/c				54
	(Being one page of sale book Rs.317 was wrongly forwarded as Rs.371, now rectified)
(ii)	Suspense A/c	Dr.		1,080
	------To Yatin A/c				1,080
	(Being received Rs.540 from Yatin posted wrongly to the debit side of his account, now rectified)
(iii)	Purchases Return A/c	Dr.		300
	------To Suspense A/c				300
	(Being purchases return book was overcast, by now rectified)
(iv)	Suspense A/c	Dr.		2,124
	------To Customer A/c				2,124
	(Being goods return by customer Rs.1,062 was posted wrongly to the debit of his account, now rectified)
(v)	Furniture A/c	Dr.		1,500
	------To Purchases A/c				1,500
	(Being amount paid for purchase of furniture wrongly debited to purchases account, now rectified)

Solution PQ 36

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Sales A/c	Dr.		500
	------To Furniture A/c				500
	(Being sale of old furniture was wrongly treated as sales of goods, now rectified)
(ii)	Machinery A/c	Dr.		2,000
	Raman A/c	Dr.		14,000
	------To Purchases Ac				16,000
	(Being machinery purchased on credit of Rs. 2,000 was wrongly recorded in the purchase book as Rs.16,000, now rectified)
(iii)	Suspense A/c	Dr.		11,000
	------To Rajat A/c				5,000
	------To Bhagat A/c				6,000
	(Being cash received from Rajat Rs.5,000 was wrongly posted to the debit of Bhagat as Rs.6,000, now rectified)
(iv)	Suspense A/c	Dr.		2,700
	------To Machinery A/c				2,700
	(Being depreciation provided on machinery Rs.3,000 was posted to machinery A/c as Rs.300, now rectified)

Rectification of Errors Exercise 17.42

Solution PQ 37

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Suspense A/c (740+ 470)	Dr.		1,210
	------To Ganga's A/c				1,210
	(Being Rs. 470 received from Ganga was posted to her debit as Rs.740, now rectified)
(ii)	Mr. John's A/c	Dr.		550
	------To Suspense A/c				550
	(Being debit balance of Mr. john's personal account was undercasted by Rs.550, now rectified)
(iii)	Bills Receivable A/c	Dr.		3,000
	Bills Payable A/c	Dr.		3,000
	------To Suspense A/c				6,000
	(Being bills receivable from brown, posted to credit of bills payable and credited to brown's account, now rectified)
(iv)	Sales Return A/c	Dr.		225
	Purchases Return A/c	Dr.		225
	------To Mridul's A/c				450
	(Being goods returned by Mridul was entered in the return outward book, now rectified)

Solution PQ 38

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Sales A/c	Dr.		400
	------To Suspense A/c				400
	(Being sale book was under-casted by Rs. 200 and over-casted by Rs. 600, now rectified)
(ii)	Sales A/c	Dr.		1,000
	------To Purchases Return A/c				1,000
	(Being goods returned to ram recorded in sales book, now rectified)
(iii)	Noor's A/c	Dr.		1,600
	------To Allowances A/c				1,600
	(Being bills receivable from Noor dishonoured and recorded to allowances account, now rectified)

Solution PQ 39

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

(i)	Repairs A/c	Dr.		2,000
	------To Plant and Machinery A/c				2,000
	(Repairs made to Plant and Machinery debited to Plant and Machinery A/c, now rectified)

(ii)	Machinery A/c	Dr.		1,340
	------To Wages A/c				1,340
	(Additions to machinery debited to Wages A/c, now rectified)

(iii)	Ramesh's A/c	Dr.		7,500
	------To Sandesh's A/c				7,500
	(Cheque of 7500 received from Sandesh and credited to Ramesh, now rectified)

(iv)	Sales Return A/c	Dr.		7,000
	------To X's A/c				7,000
	(Goods returned by X omitted from records, now rectified)

(v)	Salaries A/c	Dr.		5,000
	------To Purchases A/c				5,000
	(Goods distributed as salaries included in purchases, now rectified)

(vi)	Mohan's A/c	Dr.		7,10,000
	Machinery A/c	Dr,		2,00,000
	------To Sohan's A/c				1,70,000
	------To Purchases A/c				7,10,000
	------To General Expenses A/c				30,000
	(Credit purchase of machinery from Sohan recorded as purchases from Mohan and repair charges on new machinery debited to General Expenses A/c, now rectified)

(vii)	Discount Allowed A/c	Dr.		400
	------To Suspense A/c				400
	(Omission of posting of discount allowed, now rectified)

	Suspense A/c	Dr.		370
	-----To Discount Received A/c				370
	(Omission of posting of discount received, now rectified)

Rectification of Errors Exercise 17.43

Solution PQ 40

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Sohan A/c	Dr.		50
	------To Suspense A/c				500
	(Being goods purchased from Sohan Rs.200 was posted to his account as Rs.250, now rectified)
(ii)	Furniture A/c	Dr.		500
	------To Purchases A/c				500
	(Being purchase of furniture was entered in purchases book, now rectified)
(iii)	Suspense A/c	Dr.		727
	------To Gian A/c				727
	(Being Gian's account was debited by Rs.215 instead of crediting Rs.512, now rectified)
(iv)	Sales Return A/c	Dr.		130
	Sales A/c	Dr.		130
	------To Suspense A/c				260
	(Being sale retuned by Gian was wrongly entered in the sales book, now rectified)

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Gian A/c	727		By Balance b/d	417
				By Sohan A/c	50
				By Sales Return A/c	130
				By Sales A/c	130
		727			727

Solution PQ 41

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Suspense A/c	Dr.		100
	------To Commission A/c				100
	(Being commission Rs.275 was debited as Rs.375, now rectified)
(ii)	Suspense A/c	Dr.		620
	------To Personal A/c (260+360)				620
	(Being credit amount Rs.260 was wrongly posted to the debit Rs.360 in personal account, now rectified)
(iii)	Surinder A/c	Dr.		600
	------To Sales A/c				300
	------To Purchases A/c				300
	(Being goods sold to Surinder was wrongly recorded in the purchases book, now rectified)
(iv)	Building A/c	Dr.		1,200
	------To Repair A/c				1,200
	(Being cost of erection of godown Rs.1,200 was debited to repair account. now rectified)

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Commission A/c	100		By Balance b/d	720
	To Personal A/c	620
		720			720

Solution PQ 42

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Suspense A/c	Dr.		1,080
	------To Mayank's				1,080
	(Being cash received from Mayank was wrongly posted to the debit of his account, now rectified)
(ii)	Suspense A/c	Dr.		200
	------To Purchases A/c				100
	------To Purchases Return A/c				100
	(Being purchases return Rs.100 was wrongly debited to purchases account now rectified)
(iii)	Suspense A/c	Dr.		600
	------To Discount A/c (300+300)				600
	(Being discount received Rs.300 was wrongly posted to the debit of discount account, now rectified)
(iv)	Motor Car Repair A/c	Dr.		347
	------To Motor Car A/c				174
	------To Suspense A/c				200
	(Being paid Rs.374 for motor car repair was wrongly debited to motor car account as Rs.174, now rectified)
(v)	Naman's A/c	Dr.		400
	------To Manan's A/c				400
	(Being amount paid to Naman was wrongly debited to Manan, now rectified)

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Mayank's A/c	1,080		By Motor Car Repair A/c	200
	To Purchases A/c	100		By Balance c/d	1,680
	To Purchases Return A/c	100
	To Discount A/c	600
		1,880			1,880

Solution PQ 43

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Suspense A/c	Dr.		788
	------To Personal A/c				788
	(Being credit item was wrongly debited to a personal account, now rectified)
(ii)	Depreciation A/c	Dr.		625
	------To Suspense A/c				625
	(Being depreciation on Fixtures was not posted to depreciation account, now rectified)
(iii)	Furniture A/c	Dr.		9,000
	------To Purchases A/c				9,000
	(Being purchase of furniture was wrongly charged to purchases account, now rectified)
(iv)	Suspense A/c	Dr.		9
	------To Customer A/c				9
	(Discount allowed to Customer Rs.154 was Credited wrongly as Rs.145, now rectified)
(v)	Suspense A/c	Dr.		99
	------To Sales A/c				99
	(Being sale of Rs.594 was wrongly posted as Rs.495, now rectified)
(vi)	Return Inwards A/c	Dr.		10
	------To Suspense A/c				10
	(Being return inwards book was undercasted, now rectified)

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Personal A/c	788		By Balance b/d	261
	To Customer A/c	9		By Depreciation A/c	625
	To Sale A/c	99		By Return Inwards A/c	10
		896			896

Rectification of Errors Exercise 17.44

Solution PQ 44

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Amar Nath's A/c	Dr.		75
	Amar Singh's A/c	Dr.		57
	------To Suspense A/c				132
	(Being cash paid to Amar Nath Rs.75 was wrongly credited to Amar Singh as Rs.57, now rectified)
(ii)	Suspense A/c	Dr.		5
	------To Discount Received A/c				5
	(Being discount received by Brijesh was omitted to be recorded in discount column but was recorded in Brijesh's account, now rectified)
(iii)	Drawings A/c	Dr.		40
	------To Purchases A/c				40
	(Being goods drawn by proprietor was not recorded, now recorded)
(iv)	Suspense A/c	Dr.		500
	------To Interest on Advance A/c				500
	(Being interest on advances received from Jhaveri bros was not posted into ledger, now rectified)
(v)	Suspense A/c	Dr.		100
	------To Return Outwards A/c				100
	(Being return outwards book undercasted now rectified)

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Discount Received A/c	5		By Balanced b/d	283
	To Interest on Advances A/c	500		By Amar Nath's A/c	75
	To Return Outwards A/c	100		By Amar Singh's A/c	57
				By Balance c/d	190
		605			599

As the Suspense account has not tallied, there are errors still to be rectified.

Solution PQ 45

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Return Inwards A/c	Dr.		1,000
	------To Suspense A/c				1,000
	(Being return inwards was undercast, now rectified)
(ii)	Furniture A/c	Dr.		3,000
	------To Purchases A/c				3,000
	(Being purchase of office furniture was wrongly entered in purchases book now rectified)
(iii)	Furniture A/c	Dr.		3,750
	------To Wages A/c				3,750
	(Being wages paid for making showcases was wrongly charged to wages account, now rectified)
(iv)	Suspense A/c	Dr.		70
	------To Creditors A/c				70
	(Being purchase of Rs.670 was credited to creditors as Rs.600, now rectified)
(v)	Mr. Nakul A/c	Dr.		2,000
	------To Allowances A/c				2,000
	(Being Nakul's cheque was dishonoured and was wrongly debited to allowances account, now rectified)
(vi)	Prasad A/c	Dr.		15,720
	------To Bad Debts Recovered A/c				15,720
	(Being bad debts recovered )

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Balance b/d	930		By Return Inwards A/c	1,000
	To Creditors A/c	70
		1,000			1,000

Solution PQ 46

Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Purchases A/c	Dr.		20,000
	------To Suspense A/c				20,000
	(Being purchases was undercast, now rectified)
(ii)	Suspense A/c	Dr.		7,800
	------To Vasudev A/c				7,800
	(Being cheque received from Vasudev was not recorded in his account now recorded)
(iii)	Return Outwards A/c	Dr.		10,000
	------To Suspense A/c				10,000
	(Being return outwards book was overcast, now rectified)
(iv)	Return Inward A/c	Dr.		15,000
	Return Outwards A/c	Dr.		15,000
	------To Suspense A/c				30,000
	(Being goods returned by Yash Pal was wrongly entered in the return outwards book but correctly posted to his account, now rectified)

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Difference in Trial Balance A/c	52,200		By Purchases A/c	20,000
	To Vasudev A/c	7,800		By Return Outwards A/c	10,000
				By Return Inwards A/c	15,000
				By Return Outwards A/c	15,000
		60,000			60,000

Rectification of Errors Exercise 17.45

Solution PQ 47

In the books of S. Sen Journal
Sr. No.	Particulars		L.F.	Dr. Rs.	Cr. Rs.
(i)	Suspense A/c	Dr.		2,000
	------To Sales A/c				1,000
	------To Purchases A/c				1,000
	(Being goods sold to B Basu was entered in Purchases book and debited to his account, now rectified)
(ii)	Suspense A/c	Dr.		6,600
	------To Ram Lal A/c				6,600
	(Being goods bought from Ram Lal Rs.1,500 was wrongly debited to his account as Rs.5,100, now rectified)
(iii)	Suspense A/c	Dr.		50
	------To Commission A/c				50
	(Being commission Rs.275 was wrongly debited a Rs.325, now rectified)
(iv)	Suspense A/c	Dr.		100
	------To Sales A/c				100
	(Being Sale Book undercast, now rectified)
(v)	Building Repair A/c	Dr.		460
	Suspense A/c	Dr.		180
	------To Building A/c				640
	(Being building repair Rs.460 was debited to Building Account as Rs.640, now rectified)

Suspense Account
Dr						Cr
Date	Particulars	Rs.	Date	Particulars	Rs.
	To Sale A/c	1,000		By Balance c/d	8,930
	To Purchases A/c	1,000
	To Ram Lal A/c	6,600
	To Commission A/c	50
	To Sales A/c	100
	To Building A/c	180
		8,930			8,930

Solution PQ 48

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

(i)	Suspense A/c	Dr.		78
	------To Ramesh's A/c				78
	(Ramesh's A/c credited less, now rectified)

(ii)	Purchases A/c	Dr.		1,000
	------To Suspense A/c				1,000
	(Total of Purchases Book casted short, now rectified)

(iii)	Sales A/c	Dr.		360
	------To Suspense A/c				360
	(Sales Book wrongly overcasted, now rectified)

(iv)	Suspense A/c	Dr.		350
	------To Bose's A/c				350
	(Bose, a creditor, wrongly debited, now rectified)

(v)	Maitra's A/c	Dr.		250
	------To Bad Debts Recovered A/c				250
	(Bad debts written off previously now recovered credited to Debtor's A/c, now rectified)

(vi)	Furniture A/c	Dr.		750
	------To Purchases A/c				750
	(Office furniture purchased passed through Purchases Book, now rectified)

(vii)	Sales A/c	Dr.		180
	------To Suspense A/c				180
	(Sales Book overcasted, now rectified)

(viii)	Drawings A/c	Dr.		150
	------To Purchases A/c				150
	(Goods withdrawn by proprietor omitted, now rectified)

(ix)	Drawings A/c	Dr.		410
	------To Repairs A/c				410
	(Repair charges of personal car debited to Repairs A/c, now rectified)

(x)	Kassim A/c	Dr.		1,400
	------To Sales A/c				700
	------To Purchases A/c				700
	(Sale to Kassim passed through Purchases Book, now rectified)

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