[DK Goel] Q. 27, Q. 28 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 27 and 28 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 27. A Trial Balance showed excess credit of ₹ 2,728, which were placed in a suspense account. Later on the following errors were located. Pass rectifying entries and prepare Suspense A/c.
(1) ₹ 825, the total of purchase return book has been posted to the debit of sales return account.
(2) Goods purchased from Suresh ₹ 1,800 recorded in Sales Book as ₹ 180.
(3) An item of ₹ 328 written off as a bad debt from Ajay Sharma has not been debited to Bad Debts Account.
(4) Goods purchased from X ₹ 3,500 and from Y ₹ 4,000, but were recorded in the purchase book as X ₹ 4,000 and Y ₹ 3,500k.
(5) Goods returned to Ramesh for ₹ 2,600 was correctly recorded in the return outward book but was wrongly posted to his account as ₹ 260.
(6) A sum of ₹ 2,210 stolen by an ex-employee stand debited to Suspense A/c.
(7) A sim of ₹ 500 written off as depreciation on Machinery, were not posted to Machinery account.
[Ans. Suspense A/c tallies, Total of Both sides of Suspense A/c ₹ 4,878. Item No. 2 & 4 do not affect Suspense A/c]
Solution:-
Q. 28. A Book-Keeper finds the difference in the Trial Balance amounting to ₹ 210 and puts it in the suspense account. Later on he detects the following errors. Rectify these and prepare the Suspense Account:-
(1) Goods purchased from Ram ₹ 700 was passed through sales book.
(2) Returned goods to Shyam ₹ 1,500 was passed through returns inward book.
(3) An Item of ₹ 450 relating to prepaid rent account was omitted to be brought forward.
(4). An item of ₹ 120 in respect of purchase returns, instead of being recorded in Returns outward Book has been wrongly entered in the purchase book and posted therefrom to the debit of Personal A/c.
(5) Amount payable to Subhash for repairs done to radio ₹ 180 and a new radio supplied for ₹ 1,920, were entered in the Purchase book as ₹ 2,000.
Give full narrations for rectifying journal entries. Which of the above errors affected the agreement of Trial Balance?
[Ans. Opening debit balance of Suspense A/c ₹ 210. Total of Suspense A/c ₹ 450. Item No. 3 & 4 affected the agreement of Trial Balance.]
Solution:-
Hint:- In item (4), ₹ 240 will be debited to Suspense A/c; ₹ 120 will be credited to Purchase Return A/c and ₹ 120 will also be credited to Purchase A/c.
