[CBSE] Q 45, Q 46 solution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 45 and 46 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board

Q. 45. There was a difference of ₹ 720 in the Trial Balance which has been transferred to the credit side of the Supense Account.

Pass the rectifying entries and prepare a Suspense Account to rectify the following errors:

(i) An amount of ₹ 375 now posted on the debit side of the Commission Account instead of ₹ 275.

(ii) Credit amount of ₹ 260 posted to the debit of the Personal Account as ₹ 360.

(iii) Goods sold to Surinder recorded in Purchases Book ₹ 300.

(iv) D’s bill for erection of godown at a cost of ₹ 1,200 has been charged to the Repairs Account.

[Total of Suspense Account – ₹ 720.]

Solution:-

Q. 46. The Trial Balance of M/s Gupta & Sons shows a difference of ₹ 52,200.

To prepare the Final Account on 31st March, 2003, this difference is placed in a Suspense Account. Afterwards the following errors were disclosed. Pass the necessary entries to rectify them and show the Suspense Account.

(i) Purchase Book total had been undercasted by ₹ 20,000.

(ii) A cheque received from Vasudev for ₹ 7,800 had been debited in the Cash Book but not posted in Vasudev’s Personal Account.

(iii) Returns Outward Book had been overcasted by ₹ 10,000.

(iv) Goods returned by Yash Pal worth ₹ 15,000 have been entered in Returns Outward Book. However, Yash Pal’s Account is correctly posted.

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