[CBSE] Q 49, Q 50 olution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 49 and 50 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board

Q. 49. Trial Balance of a bookkeeper shows an excess of debits over credits by ₹ 261.

This difference is placed in a Suspense Account to facilitate books closure. Later on the following errors were discovered:

(i) A credit item of ₹ 340 has been debited to a Personal Account as ₹ 439.

(ii) A sum of ₹ 625 written off from fixtures as depreciation has not been posted to the depreciation Account.

(iii) ₹ 9,000 paid for furniture bought have been charged to the Purchases Account.

(iv) A discount allowed to a customer has been credited to his as ₹ 145 in place of ₹ 154.

(v) A sale of ₹ 594 was posted as ₹ 495 in the Sales Account.

(vi) The total of Returns Inward Book has been added ₹ 10 Short.

Pass the Journal entries to correct these errors and prepare the Suspense Account.

[Total of Suspense Account – ₹ 896.]

Solution:-

Q. 50. Rectify the following errors found in the books of Bheem. Trial Balance had ₹ 930 excess credit. The difference has been posted to a Suspense Account:

(i) The total of Returns Inward Book has been cast ₹ 1,000 short.

(ii) The purchase of an office table costing ₹ 3,000 has been passed through the Purchases Book.

(iii) Cartage paid for the newly purchased machinery ₹ 3,750, posted to Cartage Account.

(iv) A purchase of ₹ 670 had been posted to the Creditor’s Account as ₹ 600.

(v) A cheque for ₹ 2,000 received from Nakul had been dishonoured and was passed to the debit of the Allowances Account.

(vi) An amount of ₹ 15,720 due from Prasad written off as bad in previous year, was recovered and credited to the Personal Account of Prasad.

After rectification reflect the transactions in the Suspense Account.

[Hint: (vi) Dr. Prasad and Cr. Bad Debts Recovered A/c by ₹ 15,720.]

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

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