[CBSE] Q 45, Q 46 solution Rectification of Errors TS Grewal Class 11 (2025-26)
Solution to Question number 45 and 46 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board
Q. 45. There was a difference of ₹ 720 in the Trial Balance which has been transferred to the credit side of the Supense Account.
Pass the rectifying entries and prepare a Suspense Account to rectify the following errors:
(i) An amount of ₹ 375 now posted on the debit side of the Commission Account instead of ₹ 275.
(ii) Credit amount of ₹ 260 posted to the debit of the Personal Account as ₹ 360.
(iii) Goods sold to Surinder recorded in Purchases Book ₹ 300.
(iv) D’s bill for erection of godown at a cost of ₹ 1,200 has been charged to the Repairs Account.
[Total of Suspense Account – ₹ 720.]
Solution:-
Q. 46. The Trial Balance of M/s Gupta & Sons shows a difference of ₹ 52,200.
To prepare the Final Account on 31st March, 2003, this difference is placed in a Suspense Account. Afterwards the following errors were disclosed. Pass the necessary entries to rectify them and show the Suspense Account.
(i) Purchase Book total had been undercasted by ₹ 20,000.
(ii) A cheque received from Vasudev for ₹ 7,800 had been debited in the Cash Book but not posted in Vasudev’s Personal Account.
(iii) Returns Outward Book had been overcasted by ₹ 10,000.
(iv) Goods returned by Yash Pal worth ₹ 15,000 have been entered in Returns Outward Book. However, Yash Pal’s Account is correctly posted.
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 |
