[DK Goel] Q. 25, Q. 26 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 25 and 26 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 25. There was an error in the Trial Balance of Mr. Steel on 31st March, 2024, and the difference in Books was carried to a Suspense Account. On going through the Books you find that:
(i) ₹ 5,400 received from Mr. A was posted to the debit of his account.
(ii) ₹ 1,000 being purchases return were posted to the debit of Purchases Account.
(iii) Discount received ₹ 2,000 was posted to the debit of Discount Account.
(iv) ₹ 2,740 paid for Repairs to Motor Car was debited to Motor Car Account as ₹ 1,740.
(v) ₹ 4,000 paid to B was debited to A’s Account.
Give Journal Entries to rectify the above errors and ascertain the amount transferred to Suspense Account on 31st March, 2024 by showing the Suspense Account, assuming that the Suspense Account is balanced after the above corrections.
[Ans. Opening Cr. Balance of Suspense A/c ₹ 15,800; Total of Suspense A/c ₹ 16,800.]
Solution:-
Q. 26. Rajesh Kumar was unable to reconcile his Trial Balance as on 31st March 2024 and has opened a suspense account from the difference. Later on the following errors were discovered:-
(1) There were three compensating errors:-
(a) The total of Sales Return Book was overcast by ₹ 100.
(b) The total of one page of the Purchase Book was carried forward as ₹ 1,286 instead of ₹ 1,826.
(c) Goods purchased from C for ₹ 400 was debited to his account as ₹ 40.
(2) ₹ 425 paid for wages to workmen for making office table were debited to wages account.
(3) Rent paid ₹ 1,500 were posted to the credit of Rent account as ₹ 150.
(4) Cash received from Ghanshaym ₹ 500 were correctly recorded in cash book but were posted to his account as ₹ 50.
(5) ₹ 720 paid to Kamal has been debited to Kamlesh A/c as ₹ 520.
(6) The total of Purchase Return Book ₹ 2,500 was left unposted.
Pass rectifying entries and prepare Suspense A/c.
[Ans. Opening Cr. balance of Suspense A/c ₹ 1,100. Total of Suspense A/c ₹ 2,950.]
Solution:-
