[CBSE] Q 47, Q 48 solution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 47 and 48 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board

Q. 47. Sanjay drew a Trial Balance for the year ended 31st March, 2023, There was a difference which he closed through Suspense Account. On a scrutiny, through following errors were found:

(i) Purchase Book for the month of April 2022 was undercasted by ₹ 1,000.

(ii) Sales Book of October 2022 was overcasted by ₹ 10,000.

(iii) A furniture purchased for ₹ 8,100 was entered in the Furniture Account as ₹ 810.

(iv) Goods taken by the proprietor ₹ 2,000 for gift of his daughter were not recorded.

(v) Machinery purchased for ₹ 10,000 was entered in the Purchases Book.

Pass necessary Journal entries to rectify the same and ascertain the difference in the Trial Balance that was shown under Suspense Account in respect of the above items.

[Differnece in Trial Balance – ₹ 18,290.]

Solution:-

Q. 48. There was an error in the Trial Balance of Ram Gopal on 31st March, 2023 and the difference in books was carried to the Suspense Account. On going through the books, you find that:

(i) ₹ 540 received from Mayank was posted to the debit side of his account.

(ii) ₹ 100 being purchases return was posted to the debit of the Purchases Account.

(iii) Discount of ₹ 300 received was posted to the debit of the Discount Allowed Account.

(iv) ₹ 374 paid for motor car repairs was debited to the Motor Car Account as ₹ 174.

(v) ₹ 400 paid to Naman was debited to the account of Manan.

Pass the Journal entries to rectify the above errors and state what amount was carried to the Suspense Account.

[Suspense Account opened with a credit of ₹ 1,680.]

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