[CBSE] Q 47 solution Rectification of Errors TS Grewal Class 11 (2022-23)

Are you looking for the solution to Question number 47 of the Rectification of Errors of TS Grewal Book class 11, 2022-23 CBSE Board?

The bookkeeper of a firm found that his Trial Balance was out (excess credit) by ₹ 742. He placed the amount in a Suspense Account and subsequently found the following errors:

(i) A discount of ₹ 178 was allowed to Ramesh, but in his account only ₹ 100 is recorded.

(ii) The total of the Purchases Book was ₹ 1,000 short.

(iii) A sale of ₹ 375 to Kohli was entered in the Sales Book as ₹ 735.

(iv) From the Purchases Book, Bose’s Account was debited with ₹ 175.

(v) Cash ₹ 250 received from Maitra against debt previously written off was credited to his account.

(vi) Purchase of office furniture worth ₹ 750 on credit from Delhi Furniture was entered in the Purchases Book.

(vii) While carrying forward the total of the Sales Book from one page to another, the amount of ₹ 11,358 was written as ₹ 11,538.

(viii) The proprietor took goods of the value of ₹ 150 for his domestic consumption. No record of it has been made in the books.

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