[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:-