Class 11commerce T S GREWAL Solutions Accountancy 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 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 






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) 
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 undercasting of Sales Account results in undercasting 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 
