[CBSE] Q 11, Q 12 solution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 11and 12 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board?

Q. 11. Rectify the following errors:

(i) Anil’s Account was excess debited by ₹ 500 while Suraj’s Account was short debited by ₹ 500.

(ii) Goods purchased from Kunal for ₹ 8,000 and from Kapil of ₹ 9,000 recorded correctly in the Purchases Book. However, ₹ 9,000 was posted to Kunal and ₹ 8,000 to Kapil.

(iii) Parkar’s Account was short credited by ₹ 700 while Manisha’s Account was excess credited by ₹ 700.

(iv) Goods sold to Roopak for ₹ 1,000 and to Sagar for ₹ 1,800 recorded correctly in the Sales Book. However, ₹ 1,800 was posted to Roopak and ₹ 1,000 to Sagar.

Solution:-

Q. 12. Identify the types of error from the following:

(i) Sale to Ram not recorded.

(ii) Purchase of office furniture accounted as purchases.

(iii) Purchase Book and Sales Book overcast by ₹ 10,000.

(iv) Undercasting of Salaries Account by ₹ 5,000 while overcasting of Stationery Account by ₹ 5,000.

(v) Wages paid for installation of machinery accounted as wages.

[Ans.: (i) Errors of Omission, (ii) Errors of Principle, (iii) Compensating Error, (iv) Compensating Error, (v) Erros of Principle.]

Solution:-

(i) Errors of Omission as ‘sales to Ram’ not recorded in the books.

(ii) It is an error of principle as the purchase of Assets is recorded as the purchase of goods.

(iii) It is the compensating error, as an error in one account is compensated by an error in another account of opposite nature.

(iv) It is the compensating error as an error in one account is compensated by an error in another account of opposite nature.

(v) It is the Error of Principle as wages paid for the installation of new machinery is the capital expenditure are recorded as wages (Revenue) expenditure.

Following is the list of all unsolved Practical questions of Rectification of Errors chapter TS Grewal

S.N	Solutions
1	Question – 1, 2
2	Question – 3, 4
3	Question – 5, 6
4	Question – 7, 8
5	Question – 9, 10
6	Question – 11, 12
7	Question – 13, 14
8	Question – 15, 16
9	Question – 17, 18
10	Question – 19, 20

S.N	Solutions
11	Question – 21, 22
12	Question – 23, 24
13	Question – 25, 26
14	Question – 27, 28
15	Question – 29, 30
16	Question – 31, 32
17	Question – 33, 34
18	Question – 35, 36
19	Question – 37, 38
20	Question – 39, 40

S.N	Solutions
21	Question – 41, 42
22	Question – 43, 44
23	Question – 45, 46
24	Question – 47, 48
25	Question – 49, 50
26	Question – 51, 52
27	Question 53