[DK Goel] Q. 31, Q. 32 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 31 and 32 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 31. Give rectifying journal entries for the following errors:
(a) Sale of goods to Madan ₹ 6,000 were entered in the Sales book as ₹ 600.
(b) A credit purchase of ₹ 1,500 from Ajay has been wrongly passed through the sales book.
(c) Repairs to building ₹ 300 were debited to building account.
(d) ₹ 2,050 paid to Rohit is posted to the debit of Mohit’s account as ₹ 5,020.
(e) Purchase return book is overcast by ₹ 400.
Solution:-
Hint: In item (d) Dr. Rohit ₹ 2,050; Dr. Suspense A/c ₹ 2,970 and Cr. Mohit ₹ 5,020.
Q. 32. Rectify the following errors:
(i) The Sales Book has been totalled ₹ 1,000 short.
(ii) Goods wroth ₹ 1,500 returned by Green and Co. have not been recorded anywhere.
(iii) Goods purchased worth ₹ 2,500 have been posted to the debit of the supplier, Gupta and Co.
(iv) Furniture purchased from Gulab and Co. worth ₹ 10,000 have been entered in Purchases Day Book.
(v) Cash received from A ₹ 2,500 has not been posted in his account.
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 |
| 21 | Question – 41, 42 |
| 22 | Question – 43, 44 |
| 23 | Question – 45, 46 |
| 24 | Question – 47, 48 |
| 25 | Question – 49 |
