[DK Goel] Q. 11, Q. 12 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 11 and 12 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 11. Rectify the following errors:-
(1) ₹ 4,500 spent on the extension of Buildings were debited to Repairs A/c.
(2) Wages paid to the firm’s own workmen ₹ 3,600 for the installation of a new machinery were posted to Wages Account.
(3) Contractor’s bill for the construction of a godown at a cost of ₹ 10,000 has been charged to ‘Repair’s A/c.
(4) ₹ 1,500 paid as Wages to a Worker ‘Bahadur Singh’, has been debited to his personal account.
(5) Old Furniture sold for ₹ 500 has been credited to Sales Account.
(6) A cheque of ₹ 620 received from Ram, has been wrongly credited to Shyam.
Solution:-
Q. 12. Pass rectifying entries:-
(i) ₹ 5,000, being the cost of a Radio purchased for the personal use of the proprietor has been debited to Radio account in the ledger.
(ii) Goods taken by the proprietor for ₹ 1,000 has not been entered in the books at all.
(iii) A cheque of ₹ 500 received from X was credited to the account of Y and debited to Cash instead of Bank A/c
(iv) A cheque of ₹ 1,300 received from Ram Lal was dishonoured and debited to ‘General Expenses’ A/c.
(v) A sum of ₹ 3,000 drawn by the proprietor for his private travel was debited to ‘Travelling Expenses A/c’.
(vi) Credit purchase of ₹ 500 from Ajay were posted to the credit of Vijay A/c
(vii) An amount of ₹ 1,600 due from Chandan Lal was written off as ‘Bad-debt’ in previous year, was unexpectedly received this year, and has been credited to the account of Chandan Lal.
Solution:-
