[CBSE] Q 36 solution Rectification of Errors TS Grewal Class 11 (2022-23)

Are you looking for the solution to Question number 36 of the Rectification of Errors of TS Grewal Book class 11, 2022-23 CBSE Board?

While trying to close his books for the year ended 31st March, 2014, Mahesh found that the Trial Balance did not agree. He traced the following errors:

(i) In the Sales Book for the month of January total of Page No. 2 was carried forward to Page No. 3 as ₹ 1,000 instead of ₹ 1,200 and total of Page No. 6 was carried forward to Page No. 7 as 5,600 instead of ₹ 5,000.

(ii) Goods returned to Ram ₹ 1,000 were recorded in the Sales Book.

(iii) Bill Receivable for ₹ 1,600 from Noor was dishonoured and posted to debit of Allowances Account.

Rectify the above errors.

Solution:-