[DK Goel] Q. 33, Q. 34 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 33 and 34 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 33. Rectify the following errors by means of Journal entries:
(i) A cheque of ₹ 5,000 received from Ashish was dishonoured and was debited to Discount Account.
(ii) Purchase of ₹ 540 from Ramneek was written in Sales day book, but was correctly posted to correct side of Ramneek’s Account.
(iii) Salary paid to Miss Yugakshi ₹ 1,000 was debited to her personal account as ₹ 900.
(iv) Furniture costing ₹ 500, purchased from Jyoti, was wrongly entered in Purchase book as ₹ 450.
Solution:-
Hint: In Item No. (iii) ₹ 1,000 will be Debited to Salary A/c; ₹ 900 will be credited to Miss Yugakshi and ₹ 100 will be credited to Suspense A/c.
Q. 34. During the course of an accounting year, the accountant prepared a trial balance which did not tally. He put the difference in a suspense account. Subsequently, he located the following errors in his books of account:
(i) The total of the returns outwards book, ₹ 21,500 has not been posted.
(ii) A sale of ₹ 4,300 to Ramesh has been credited to him as ₹ 3,400.
(iii) A sale of ₹ 2,960 to Shyam has been recorded in sales book as ₹ 2,690.
(iv) Old furniture sold for cash worth ₹ 5,400 has been posted in sales account as ₹ 4,500. There was no profit or loss on sale.
(v) Goods taken by proprietor worth ₹ 1,000 have not been recorded in the books of account at all.
Pass journal entries to rectify the above mentioned errors and prepare suspense account assuming no error has remained undetected.
[Ans. Opening Cr. Balance of Suspense A/c ₹ 14,700; Total of Suspense A/c ₹ 22,400.]
Solution:-
