[CBSE] Q 43, Q 44 olution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 43 and 44 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board

Q. 43. There was a difference in the Trial Balance of M/s Jain & Sons, prepared for the year ended 31st March, 2009. The accountant put the difference in Suspense Account.

The following errors were found:

(i) Purchases Return Book total ₹ 400 has not been posted to Ledger Account.

(ii) ₹ 5,100 spent on legal expense for the newly acquired Building was debited to the Building Account as ₹ 1,500.

(iii) A sale of ₹ 6,540 to Rajat has been credited to his account.

Rectify the errors and show the Suspense Account with Nil Closing Balance.

Solution;-

Q. 44. A Trial Balance disclosed a difference of ₹ 417 placed on the credit side of the Suspense Account. Later on the following errors were located:

(i) Goods worth ₹ 200 purchased from Sohan had been posted to his account as ₹ 250.

(ii) A purchase of furniture for ₹ 500 was recorded in the Purchases Book.

(iii) Instead of crediting Gian’s Account with ₹ 512, it was debited with ₹ 215.

(iv) Goods worth ₹ 130 returned by Gian were entered in the Sales Book and posted therefrom to the credit of Gian’s Personal Account.

Pass the rectifying entries and prepare a Suspense Account.

Solution:-

Particulars	₹	Particulars	₹
To Gian’s A/c	727	By Balance B/d By Sohan A/c By Sales Return A/c By Sales A/c	417 50 130 130
	727		727

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