[CBSE] Q 13 solution Rectification of Errors TS Grewal Class 11 (2022-23)

Are you looking for the solution to Question number 13 of the Rectification of Errors of TS Grewal Book class 11, 2022-23 CBSE Board?

Which of hte following errors will affect the Trial Balance?

(i) The total of the Sales Book has not been posted to the Sales Account.

(ii) ₹ 10,00 paid as intallation charges of a new machine has been debited to Repairs Account.

(iii) Goods costing ₹ 4,000 taken by the proprietor for personal use have been debited to Debtor’s Account.

(iv) ₹ 1,000 paid for repairs to building have been debited to Building Account.

Solution:-

i) It affects the trial Balance as it is one side error that will decrease the Cr. side of the trial balance.

ii) It will not affect the trial balance as it is an error of Principles.

iii) l will not affect the trial balance, as it is an error of Principles.

iv) It will not affect the trial balance, as it is an error of principles.