[CBSE] Q 39, Q 40 olution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 39 and 40 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board

Q. 39. Rectify the following errors by passing Journal entries:

(i) A sum of ₹ 470 received from Ganga was posted to her debit as ₹ 740.

(ii) A debit balance of ₹ 550 in the personal account of Mr. John was undercast.

(iii) Cheque from Brown for ₹ 3,000 posted to the credit of Expenses Payable Account and credited to Brown’s Account.

(iv) Goods returned by Mridul ₹ 225 have been entered in the Returns Outward Book.

Solution:-

Q. 40. 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) Cheque of ₹ 1,600 from Noor was dishonoured and posted to credit of Furniture Account.

Rectify the above errors.

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

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