[DK Goel] Q. 45, Q. 46 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 45 and 46 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 45. Pass Journal Entries to rectify the following errors:
These errors are located after the preparation of Trial Balance.
(1) ₹ 17,000 paid in cash for purchase of a Typewriter was charged to office expenses account.
(2) Credit sale to Aman ₹ 5,000 were posted to the Credit of his account.
(3) Cash sales ₹ 20,000 were posted to commission received Account ₹ 200.
(4) Wages Paid for the construction of office ₹ 9,090 were debited to building Account.
(5) Salary payable to Amar ₹ 12,000 was not recorded in the books.
Solution:-
Q. 46. Pass necessary journal entries to rectify the following errors:
(a) Sales Return book overcast ₹ 1,000.
(b) Machinery purchased ₹ 9,600 from Kunal, wrongly entered in Purchase Book as ₹ 6,900.
(c) Goods purchased from Rahul ₹ 5,000 wrongly entered in purchase return book. Although, Rahul’s account correctly credited.
(d) Rent paid to Landlord ₹ 12,000, wrongly debited to his personal account.
(e) ₹ 3,000 received from a customer, whose account was already written off as bad debt. No entry has been passed in this regard.
Solution:-
