[CBSE] Q 13, Q 14 solution Rectification of Errors TS Grewal Class 11 (2025-26)
Solution to Question number 13 and 14 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board?
Q. 13. Which of the following errors will affect and which will not affect the Trial Balance:
(i) Total of the Sales Book has not been posted to the Sales Account.
(ii) ₹ 5,000 paid for installation charges of a new machine is debited to Repair Account.
(iii) Goods costing ₹ 10,000 taken by the proprietor for personal use are debited to Debtors Account.
(iv) ₹ 7,000 paid for repair to building is debited to Building Account.
(v) Sales Book is undercasted by ₹ 20,000.
(vi) Wages paid ₹ 20,000 recorded in the Wages Account as ₹ 2,000.
Solution:-
Q. 14. Following errors affecting the accounts for the year 2022-23 were detected in the books of Das & Co., Meerut:
(i) Sale of old furniture for ₹ 8,000 was treated as sales of goods.
(ii) Rent of proprietor’s residence ₹ 6,000 was debited to Rent Account.
(iii) Cash received from Rajesh ₹ 7,150 was credited to Brajesh.
Pass the rectifying Journal entries. State the nature of each of these mistakes.
[(i) Error of Principle; (ii) Error of Principle, (iii) Error of Commission.]
Solution:-
i) Error of Principle
ii) Error of Principle
iii) Error of Commission
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 |
