[DK Goel] Q. 29, Q. 30 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 29 and 30 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 29. In taking out a Trial Balance, an Accountant finds an excess debit of ₹ 1,098. Being desirous of closing his books, he places the difference to Suspense A/c. Later on he detects the following errors:-
(1) Goods purchased from Surinder for ₹ 350 has been credited to his account as ₹ 530.
(2) Goods sold to Dinesh for ₹ 800 have been debited to his account as ₹ 880.
(3) A cheque of ₹ 1,250 received from a debtor had been correctly entered in the cash book but posted to his Personal A/c as ₹ 1,200.
(4) ₹ 780, paid for freight on machinery purchased was debited to Frieght Account as ₹ 708.
(5) Goods to the value of ₹ 130 returned by a customer Navin Kumar had been posted to the debit of his account.
(6) ₹ 1,440 paid for repairs to Motor Car were debited to Motor Car A/c as ₹ 1,400.
(7) Total of purchase return book ₹ 500 was posted to the debit of Purchase A/c
Give necessary rectifying entries and prepare suspense account.
[Ans. Suspense A/c tallies; total of Suspense A/c ₹ 1,390.]
Solution:-
Q. 30. A Book-keeper finds that the totals of his trial balance disagree by ₹ 2,800. He temporarily debits a Suspense Account with this amount and closes the books. On an examination of the books, the following errors are discovered:-
(1) The total of Purchase Return Book ₹ 710 was posted Twice.
(2) Goods costing ₹ 800 were distributed as free samples but no entry was passed in the books.
(3) Purchase of Machinery for ₹ 5,600 on credit was recorded in Purchase Book as ₹ 6,500.
(4) Cash Sales to Ram Lal for ₹ 1,200 were recorded in Cash Book as well as in Sales Book and were posted from both.
(5) Closing Stock has been overvalued by ₹ 1,500.
(6) Sales Return Book was untotalled, though personal accounts were posted ₹ 1,580.
(7) No entries have been made in the Cash Book for the Insurance Premium directly paid by bank ₹ 700 and interest charged on overdraft ₹ 320.
(8) A sum of ₹ 200 for Drawings on the Credit Side of Cash Book was not posted to the Drawings Account.
Pass entries to rectify the above errors. Close the Suspense Account already opened.
[Ans. All errors have not been discovered, as Suspense A/c still shows a Dr. balance of ₹ 310.
Solution:-
Hints:-
(1) In item no. 1, Purchase Return A/c will be debited and Suspense A/c will be credited.
(2) In item No. 6, Sales Return A/c will be debited and Suspense A/c will be credited.
(3) In item No. (7), Insurance Premium A/c and Interest A/c will be debited and Bank A/c will be credited.
