[DK Goel] Q. 15, Q. 16 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 15 and 16 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 15. Rectify the following errors assuming:-

(A) that no suspense account has been opened with difference in the trial balance.

(B) that such a suspense account has been opened.

(1) Goods costing ₹ 800 purchased from Sachin on credit were omitted to be credited to his account.

(2) Goods costing ₹ 800 purchased from Sachin on credit were credited to his account as ₹ 80.

(3) Goods costing ₹ 800 purchased from Sachin on credit were credited to his account as ₹ 880.

(4) Goods costing ₹ 800 purchased from Sachin on credit were posted to the debit of his account.

(5) Goods costing ₹ 800 purchased from Sachin on credit were posted to the debit of his account as ₹ 80.

Solution:-

(A) In all the above cases, rectification will be made by writing:

(1) On the credit side of Sachin’s A/c:

“By Omission of posting————-₹ 800.”

(2) On the credit side of Sachin’s A/c:

“By lesser amount posted to the Cr. side——— ₹ 720”

(3) On the debit side of Sachin’s A/c:

“To excess amount posted on the Cr. side——- ₹ 80.”

(4) On the credit side of Sachin’s A/c:

“By error in posting to wrong side——– ₹ 1,600.”

(5) On the credit side of Sachin’s A/c:

“By error in posting to wrong side with wrong amount——– ₹ 880.”

(B)

Q. 16. Rectify the following errors assuming that Suspense Account was opened. Ascertain the difference in Trial Balance.

(a) Credit sales to Mohan ₹ 7,000 were recorded in Purchase Book. However, Mohan’s Account was correctly debited.

(b) Credit purchases from Rohan ₹ 9,000 were recorded in Sales Book. However, Rohan’s Account was correctly credited.

(c) Goods returned to Rakesh ₹ 4,000 were recorded in Sale Returns Book. However, Rakesh’s Account was correctly debited.

(d) Goods returned from Mahesh ₹ 1,000 were recorded through Purchase Returns Book. However, Mahesh’s Account was correctly credited.

(e) Goods returned to Naresh ₹ 2,000 were recorded through Purchase Book. However, Naresh’s Account was correctly debited.

[Ans. Opening Cr. Balance of Suspense Account ₹ 6,000; Total of Suspense Account ₹ 26,000]

Solution:-