[DK Goel] Q. 23, Q. 24 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 23 and 24 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 23. Trial Balance of Anuj did not agree. It showed an excess credit of ₹ 6,000. He put the difference to Suspense Account. He discovered the following errors.
(a) Cash received from Ravish ₹ 8,000 posted to his account as ₹ 6,000.
(b) Returns Inwards book overcast by ₹ 1,000.
(c) Total of Sales Book ₹ 10,000 was not posted to Sales Account.
(d) Credit purchases from Nanak ₹ 7,000 were recorded in Sales Book. However, Nanak’s Account was correctly credited.
(e) Machinery purchased for ₹ 10,000 was posted to Purchases Account as ₹ 5,000. Rectify the errors and prepare Suspense Account.
[Ans. Total of Suspense Account ₹ 19,000]
Solution:-
Q. 24. Trial Balance of Madan did not agree and he put the difference to Suspense Account. He discovered the following errors:
(a) Sales Returns book overcast by ₹ 800.
(b) Purchases returns to Sahu ₹ 2,000 were not posted to his account.
(c) Goods purchased on credit from Narula ₹ 4,000 though taken into stock, but no entry was passed in the books.
(d) Installation charges on new machinery purchased ₹ 500 were debited to sundry expenses account as ₹ 50.
(e) Rent paid for residential accommodation of Madan (the proprietor) ₹ 1,400 was debited to Rent A/c as ₹ 1,000.
Rectify the errors and prepare Suspense Account to ascertain the difference in Trial Balance.
[Ans. Opening Dr. Balance of Suspense Account ₹ 2,050; Total of Suspense Account ₹ 2,850.]
Solution:-
