[DK Goel] Q. 9, Q. 10 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 9 and 10 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 9. Rectify the following errors:
(a) Furniture purchased for ₹ 10,000 wrongly debited to Purchases Account.
(b) Machinery purchased on credit from Raman for ₹ 20,000 was recorded through Purchases Book.
(c) Repairs on machinery ₹ 1,400 debited to Machinery Account.
(d) Repairs on overhauling of second hand machinery purchased ₹ 2,000 was debited to Repairs Account.
(e) Sale of old machinery at book value of ₹ 3,000 was credited to Sales Account.
Solution:-

Q. 10. Pass Journal Entries to rectify the following errors:
(1) Machinery purchased for ₹ 5,000 has been debited to Purchases A/c.
(2) ₹ 700 paid to Sh. Mohan Kapoor as Legal Charges were debited to his personal account.
(3) ₹ 10,000 paid to Escorts company for Machinery purchased stand debited to Escorts Company account.
(4) Typewriter purchased for ₹ 6,000 was wrongly passed through purchase book.
(5) ₹ 20,000 paid for the purchase of a Motor Cycle for proprietor has been charged to ‘General Expenses’ A/c
(6) ₹ 15,000 paid for the purchase of ‘Gas Engine’ were debited to ‘Purchases’ A/c
(7) Cash paid to Ram ₹ 400 was debited to the account of Shyam.
Solution:-

