[DK Goel] Q. 21, Q. 22 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 21 and 22 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 21. A book-keeper finds that the debit side of the trial balance is short of ₹ 308 and so far the time being, he balances the side by putting the difference to suspense account. Subsequently, the following errors were disclosed:
(a) An entry for sale of goods for ₹ 102 to Madhav was posted to his account as ₹ 120.
(b) ₹ 100 being the discount allowed to customers were credited to discount received account in the ledger.
(c) ₹ 275 paid by Madhav were credited to Jadav’s account.
(d) ₹ 26 appearing in the cash book as paid for the purchase of stationery for office use have not been posted to ledger.
(e) The debit side of purchases account was under-cast by ₹ 100.
You are required to make the necessary journal entries and the suspense account.
[Ans. Suspense A/c tallies, total of Suspense A/c ₹ 326.]
Solution:-
Q. 22. The accountant of X prepared the Trial Balance at the end of the year on 31st March, 2024. But there was a difference and the accountant put the difference in a Suspense Account. Rectify the following errors found and prepare the Suspense Account:
(a) The total of the returns outward book ₹ 420 has not been posted in the ledger.
(b) A purchase of ₹ 350 from Y has been entered in the sales book. However, Y’s Account has been correctly entered.
(c) A sale of ₹ 390 to X has been credited to his account ₹ 290.
(d) old furniture sold for ₹ 5,400 had been posted as ₹ 4,500 in Sales Account.
(e) Goods taken by the proprietor ₹ 500 have not been entered in the book as all.
[Ans. Opening Dr. Balance of Suspense A/c ₹ 60; Total of Suspense A/c ₹ 1,380.]
Solution:-
Hint: In item (d), ₹ 4,500 will be debited to Sales A/c; ₹ 900 will be debited to Suspense A/c and ₹ 5,400 will be credited to Furniture A/c
