[DK Goel] Q. 35, Q. 36 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 35 and 36 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 35. During the course of an accounting year, an Accountant found a difference in the trial balance. He puts this difference in a newly opened suspense account. Subsequently, he located the following errors in his books of account:

(i) Goods purchased from Shiv for ₹ 10,000, but entered in sales book.

(ii) An item of ₹ 4,000 in respect of purchases returns, wrongly debited to purchases account.

(iii) An item of ₹ 2,000 relating to pre-paid salary account omitted to be brought forward.

(iv) Paid ₹ 1,000 on account of repair of furniture, but wrongly debited to furniture account.

Pass journal entries to rectify the above mentioned errors and prepare suspense account assuming that no error remained undetected.

[Ans. Opening Cr. Balance of Suspense A/c ₹ 6,000; Total of Suspense A/c ₹ 8,000.]

Solution:-

Hint:- In Item

(iii) Dr. Prepaid Salaries A/c; Cr. Suspenses A/c

(iv) Dr. Repairs A/c; Cr. Furniture A/c

Q. 36. Pass Journal entries to rectify the following errors. The trial balance had ₹ 1,260 excess credit. The difference has been posted to a suspense account:

(i) the total of returns inwards book has been cast ₹ 2,000 short.

(ii) The purchase of an office table costing $ 6,000 has been passed through the purchases day book.

(iii) A sum of ₹ 7,500 paid to workman for wages for making showcases has been charged to wages account.

(iv) A purchase of ₹ 1,340 has been posted to the creditor’s account asa ₹ 600.

(v) A cheque of ₹ 4,000 received from Y has been dishonoured; It has been posted to the debit of allowances account.

After passing journal entries, prepare the suspense account.

[Ans. Suspense A/c tallies; total of Suspense A/c ₹ 2,000.]

Solution:-

Hint: In Item (iii) Dr. Furniture A/c; Cr. Wages A/c