[CBSE] Q 51, Q 52 solution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 51 and 52 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board

Q. 51. A proprietor of a firm while balancing his books finds difference in the Trial Balance.

To avoid delay in the preparation of financial statements, he places the differences to ‘Suspense Account’ which he carries forward to the next year. In the next year, following errors were identified:

(i) Sales Book was undercast by ₹ 160.

(ii) Purchases Book total was carried forward as ₹ 400 instead of ₹ 720.

(iii) Credit sales to Gaurav ₹ 640 posted as ₹ 6,400.

(iv) Sales to Kabir ₹ 640 recorded in the Sales Book as ₹ 6,400.

(v) Purchase of a furniture of ₹ 16,000 passed through the invoice book.

(vi) Sale of a furniture of ₹ 1,600 to Shiv not entered enywhere.

You are required to:

(a) Find the difference in the Trial Balance.

(b) Rectify the errors

(c) Prepare Suspense Account.

[Ans.: (a) ₹ 5,600; (b) ₹ 10,080 transferred to Capital Account from Profit & Loss Adjustment Account; (c) Total of Suspenses Account – ₹ 5,920.]

Solution:-

Q. 52. The Trial Balance of Shri Ramdass did not agree and the difference in books was carried to a Suspense Account.

Pass the entries required to rectify the following errors which accounted for the difference. Also, prepare the Suspense Account:

(i) A Sales Invoice for ₹ 1,000 for goods sold on credit to Mr. Robert was entered in the Purchases Book but in the Ledger, the amount was correctly debited to the account of Mr. Robert.

(ii) Goods purchased on credit from Babu Ram for ₹ 1,500 were wrongly debited to his account as ₹ 5,100.

(iii) An amount of ₹ 275 was posted as ₹ 325 to the debit side of the Commission Account.

(iv) Sales Book for the month of April was undercasted by ₹ 100.

(v) ₹ 460 paid for building repairs was debited to the Building Account as ₹ 640.

[Suspense Account opened with a credit of ₹ 8,930.]

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