[DK Goel] Q. 7, Q. 8 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 7 and 8 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 7. Give Journal Entries to rectify the following errors:-

(1) Goods purchased from Meena for ₹ 13,000 were recorded in Sales Book by mistake.

(2) Goods for ₹ 22,000 sold to Kapil was passed through Purchase Book.

(3) A customer returned goods worth ₹ 5,000. It was recorded in ‘Purchase Return Book’.

(4) A credit sale of ₹ 3,600 to Rajesh was entered in the books as ₹ 6,300.

(5) Sale of old chairs and Table for ₹ 15,000 was treated as sale of goods.

(6) Rent of proprietor’s residence, ₹ 12,000, debited to Rent A/c.

Solution:-

Q. 8. Rectify the following errors:-

(1) A sale of goods to Ramakant for ₹ 10,000 was passed through the Purchases Book.

(2) Salary of ₹ 3,200 paid to Sudha was wrongly debited to her personal account.

(3) Furniture purchased on credit from Khushwant for ₹ 4,000 was entered in the Purchases Book.

(4) ₹ 20,000 spent on the extension of buildings was debited to Buildings Repairs Account.

(5) Goods returned by Ratan ₹ 4,800 were entered in the Returns Outwards Book.

Solution:-