[DK Goel] Q. 17, Q. 18 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 17 and 18 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 17. There was a difference of ₹ 430 in a Trial Balance. It was placed on the Debit side of a Suspense A/c. Later on the following errors were discovered. Pass rectifying entries and prepare Suspense A/c

(1) Purchases book was overcast by ₹ 100.

(2) Sales book was overcast by ₹ 1,000.

(3) Goods for ₹ 800 purchased from Umakant, though entered in the purchase book, has not been posted to his account.

(4) An amount of ₹ 500 has been posted to the credit side of commission account instead of ₹ 570.

(5) Goods sold to Bharti for ₹ 4,400 has been posted to her account as ₹ 4,000.

(6) Goods sold to X for ₹ 750 were recorded in purchase book.

[Ans. Suspense account tallies. Total of both sides of Suspense A/c ₹ 1,400.]

Solution:-

Q. 18. In taking out the Trial Balance, book-keeper finds that he is out ₹ 3,809 excess debit. Being desirous of closing his books he places the difference to a newly opened Suspense A/c which is carried forward. In the next period he discovered that:-

(1) ₹ 17,715 received from X has not been posted to his account.

(2) A sum of ₹ 9,500 written off as depreciation on fixtures has not been posted to the Depreciation A/c.

(3) ₹ 1,50,000 paid for furniture purchased has been charged to Ordinary Purchases A/c.

(4) A discount of ₹ 3,742 allowed to a customer has been credited to him as ₹ 3,648.

(5) The total of the Inwards return has been added ₹ 900 short.

(6) An item of Sale for ₹ 5,900 was posted as ₹ 9,500 in the Sales Account

Give the rectifying entries and prepare the Suspense Account.

[Ans. Total of Suspense A/c ₹ 17,809.]

Solution:-

Below is the list of all solutions

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