[CBSE] Q ,3 Q 4 solution Rectification of Errors TS Grewal Class 11 (2025-26)
solution to Question number 3 and 4 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board?
Q. 3. The following errors are identified in the books of Sanjay, pass the necessary entries to rectify them:
(i) Purchase Journal was undercast by ₹ 5,150.
(ii) ₹ 3,000 received from Rohan was debited to his account.
(iii) Total of Sales Book of ₹ 40,000 omitted to be posted.
(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.
(v) Discount allowed by a supplier ₹ 100, was credited to his account though correctly posted to Discount Received Account.
[Ans.: Entry (v): Dr. Supplier’s A/c and Cr. Suspense A/c by ₹ 200.]
Solution:-
Q. 4. Rectify the following errors:
(i) Total of one page of the Sale 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) A return of goods of ₹ 5,000 by a customer was entered in the Purchases Return Book.
(iv) ₹ 200 owed by Vinay has been included in the list of Sundry Creditors.
(v) Discount allowed of ₹ 200 to Anil was posted to his account as ₹ 2,000.
(vi) ₹ 500 being Prepaid Insurance Account was omitted to be brought forward from the Previous Year’s books.
[Ans.: Entry (vi): Dr. Prepaid Insurance A/c and Cr. Suspense A/c by ₹ 500.]
Solution:-
Following is the list of all unsolved Practical questions of Rectification of Errors chapter TS Grewal
| S.N | Solutions |
| 1 | Question – 1, 2 |
| 2 | Question – 3, 4 |
| 3 | Question – 5, 6 |
| 4 | Question – 7, 8 |
| 5 | Question – 9, 10 |
| 6 | Question – 11, 12 |
| 7 | Question – 13, 14 |
| 8 | Question – 15, 16 |
| 9 | Question – 17, 18 |
| 10 | Question – 19, 20 |
