[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:-