[CBSE] Q 53 solution Rectification of Errors TS Grewal Class 11 (2025-26)

Solution to Question number 53 of the Rectification of Errors of TS Grewal Book class 11, 2025-26 CBSE Board

An accountant 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 Vijay 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 Rajesh 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 Vishnu against debt previously written off was credited to his account.

(vi) Purchase of office furniture worth ₹ 750 on credit from Raj Furnitures 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.

(ix) Repairs bill of ₹ 410 for the proprietor’s personal car, has been paid by the firm and debited to the Repairs Account.

(x) A sale of ₹ 700 to Shri Arihant has been entered in the Purchases Book.

Give Journal entries to rectify the errors and prepare Suspense Account.

[Ans.: Suspense Account Credit Balance – ₹ 10.]

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