[CBSE] Q 19, Q 20 olution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 19 and 20 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board

Q. 19. Rectify the following errors assuming that there is no Suspense Account:

(i) Salary of ₹ 10,000 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.

Solution:-

(i) Salary of ₹ 10,000 paid to Rahul was not posted to Salaries Account. It will be rectified by giving a note on the debit side of Rahul A/c as under:

To Omission of Posting Salary to Rahul —– ₹ 10,000

(ii) Sales to Amrish of ₹ 1,430 posted to his account as ₹ 1,340. It will be rectified by giving a note on the debit side of Amrish A/c as under:

To Short Debit for Sales (Error Rectified) —– ₹ 90

(iii) Sales to Vijay of ₹ 2,470 posted to his account as ₹ 2,740. It will be rectified by giving a note at credit side of Vijay A/c as follows

By Excess debit on account of Sales —– ₹ 270

(iv) Purchases from Pal of ₹ 1,430 posted to his account as ₹ 1,340. It will be rectified by giving a note at the credit side of Pal’s A/c as follows:

By Less credit for purchases — ₹ 90.

Q. 20. Rectify the following errors assuming that there is no Suspense Account:

(i) The Returns Inward Book has been overcasted 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.

Solution:-

i) In the credit side of Return Inward A/c: “By overcasting of ₹ 200” to rectify the error.

ii) In the debit side of Purchase A/c: “To undercasting of ₹ 75” to rectify the error.

iii) In the debit side of Sales A/c: “To overcasting of ₹ 2” to rectify the error.

iv) In the debit side of Gurman’s A/c: “To undercasting of ₹ 36” to rectify the error.

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

S.N	Solutions
11	Question – 21, 22
12	Question – 23, 24
13	Question – 25, 26
14	Question – 27, 28
15	Question – 29, 30
16	Question – 31, 32
17	Question – 33, 34
18	Question – 35, 36
19	Question – 37, 38
20	Question – 39, 40

S.N	Solutions
21	Question – 41, 42
22	Question – 43, 44
23	Question – 45, 46
24	Question – 47, 48
25	Question – 49, 50
26	Question – 51, 52
27	Question 53