[DK Goel] Q. 19, Q. 20 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 19 and 20 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 19. A Book-keeper failed to balance his trial balance, the credit side exceeding the debit side by ₹ 175. This amount was entered in a Suspense Account. Later on the under mentioned errors were discovered:-
(1) Goods amounting to ₹ 620 sold to D & Co. were correctly entered in the Sales book, but posted to the Company’s A/c as ₹ 260.
(2) A credit balance of ₹ 755 of Rent Received account was shown as ₹ 570.
(3) The total of Returns Outwards Book amounting to ₹ 200 was not posted to the Ledger.
(4) Goods worth ₹ 100 were purchased from Prakash but the amount was entered in the Sales Book. The account of Prakash was correctly credited.
(5) Sales Book was undercast by ₹ 100.
(6) The total of the credit side of Sohan’s account was overcast by ₹ 100.
Give journal entries to rectify these errors and prepare the Suspense Account.
[Ans. Total of Suspense A/c ₹ 660.]
Solution:-
Q. 20. The Trial Balance prepared by a Book-Keeper showed a difference of ₹ 1,006 which was placed in a newly opened Suspense Account and carried forward to the next year, when the following errors were discovered:-
(1) Goods purchased for ₹ 99 had been posted to the credit of the supplier as ₹ 990.
(ii) ₹ 75 received as discount from a creditor was duly entered in his account but it was omitted to be posted to discount account.
(iii) Sale of Furniture for ₹ 1,400 had been entered in sales book.
(iv) ₹ 900 due from a customer were omitted to be taken to the Schedule of sundry debtors.
(v) Goods of the value of ₹ 3,000 returned by a customer were taken into the stock but no entry was made in the books.
(vi) ₹ 355 entered in the Sales Returns book had been posted to the debit of the customer who returned the goods.
Give necessary Journal entries to rectify the above errors and prepare suspense account.
[Ans. Opening Dr. balance of Suspense A/c ₹ 1,006. Total of Suspense A/c ₹ 1,791. Item No. (i), (ii), (iv) & (vi) affected the agreement of Trial Balance.]
Solution:-
