[DK Goel] Q. 43, Q. 44 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 43 and 44 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 43. Rectify the following errors found in the books of Mr. Aryan by passing entries:
(i) The purchase of ₹ 610 from Kabir was entered into sales book but Kabir’s personal account was rightly credited.
(ii) Sale of old furniture of ₹ 2,500 was credited to sales account as ₹ 250.
(iii) An item of ₹ 500 relating to prepaid insurance account was omitted to be brought forward from the previous year’s books.
(iv) ₹ 220 discount received from a creditor had been duly entered in his account but not posted to discount received account.
Solution:-
Q. 44. Pass journal entries to rectify the following errors in the books of Manish which were located after preparation of Trial Balance:
(a) Goods of the value ₹ 5,000 returned by Aanchal were entered in the Sales Book and posted therefrom to the credit of her account.
(b) Payment of ₹ 1,000 to Ramesh and ₹ 1,200 to Suresh was made but Ramesh was debited with ₹ 1,200 and Suresh with ₹ 1,000.
(c) A sum of ₹ 375 owed by Ajay has been included in the list of sundry creditors.
(d) Credit sales to Mohan ₹ 14,000 were posted to the credit of his account.
Solution:-
