[DK Goel] Q. 13, Q. 14 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 13 and 14 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 13. Rectify the following errors which were detected before preparing the Trial Balance:

(i) Purchase book has been overcast by ₹ 1,000.

(ii) Purchase from Ram ₹ 20,000 has been omitted to be posted to his account.

(iii) Purchase from Shyam ₹ 15,000 has been posted to the debit side of his account.

(iv) Purchase from Ghanshyam ₹ 10,000 has been posted to his account as ₹ 1,000.

(v) Purchase from Sita Ram ₹ 5,000 has been posted to his account as ₹ 50,000.

Solution:-

(i) The rectification will be made by writing the following words on the credit side of Purchase Account.

“By Overcasting of Purchase Book ———- ₹ 1,000”

(ii) The rectification will be made by writing the following words on the credit side of Ram’s Account:

“By Omission in posting ———– ₹ 20,000”

(iii) The rectification will be made by writing the following words on the credit side of Shyam’s Account:

“By Error in posting to the wrong side ——- ₹ 30,000”

(iv) The rectification will be made by writing the following words on the credit side of Ghanshyam’s Account:

“By lesser amount on the credit side——– ₹ 9,000”

(v) The rectification will be made by writing the following words on the debit side of Sita Ram’s Account:

“To excess amount on the credit side———- ₹ 45,000”

Q. 14. Rectify the following errors which were detected before preparing the Trial Balance:

(i) The total of Sales Book carried forward ₹ 5,000 less.

(ii) A credit sale of Sita ₹ 6,300 posted as ₹ 3,600.

(iii) A credit sale to Radha ₹ 2,400 posted as ₹ 4,200.

(iv) A credit sale to Parbati ₹ 3,000 credited to her account.

(v) A credit sale to Laxmi ₹ 5,600 credited as ₹ 6,500.

Solution:-

(i) The rectification will be made by writing the following words on the credit side of Sales Account:

“By undercasting of Sales Book——₹ 5,000.”

(ii) The rectification will be made by writing the following words on the debit side of Sita’s Account:

“To lesser amount on the debit side ———– ₹ 2,700.”

(iii) The rectification will be made by writing the following words on the credit side of Radha’s Account:

“By excess amount on the debit side——— ₹ 1,800.”

(iv) the rectification will be made by writing the following words on the debit sid of Prabati’s Account:

“To error in posting to the wrong side——– ₹ 6,000.”

(v) The rectification will be made by writing the following words on the debit side of Laxmi’s Account:

“To error in posting with wrong amount on wrong side——– ₹ 12,100.”