[CBSE] Q 35, Q 36 olution Rectification of Errors TS Grewal Class 11 (2025-26)
Solution to Question number 35 and 36 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board
Q. 35. Pass Journal entries to rectify the errors in the following cases:
(i) A purchase of goods from David amounting to ₹ 150 has been wrongly passsed through the Sales Book.
(ii) A credit sale of goods of ₹ 120 to Peter has been wrongly passed through the Purchases Book.
(iii) ₹ 200, salary paid to Cashier, Bimal, stands wrongly debited to his personal Account.
(iv) A credit sale of ₹ 4,230 to Krishan entered as purchase from Kishan ₹ 4,320.
(v) Ramesh’s Account was credited with ₹ 840 twice instead of once.
Solution:-
Q. 36. (i) What are the different causes that make a Trial Balance incorrect?
(ii) Pass the rectifying Journal entries:
(a) A credit sale of good for ₹ 2,500 to Krishan has been wrongly passed through the Purchases Book.
(b) ₹ 5,000 paid for freight on machinery purchased was debited to the Frieight Account as ₹ 500.
(c) The Returns Inward Book has been wrongly overcasted by ₹ 100.
(d) An amount of ₹ 500 due from Ramesh which had been written off as bad debt in previous year was recovered and had been posted to the Personal Account of Ramesh.
(e) A sum of ₹ 460 owed by Hari had not been included in the list of debtors.
Solution:-
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 |
