[DK Goel] Q. 37, Q. 38 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 37 and 38 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 37. The books of Ramesh did not agree. The difference of ₹ 12,700 in trial balance was placed to the debit of suspense account. Subsequently, the following errors were located. Pass journal entries to rectify the errors and prepare the suspense account:

(i) The total of the purchases returns book, ₹ 2,100 has not been posted.

(ii) A Sale of ₹ 4,300 to Ram has been credited to his account as ₹ 3,400.

(iii) A purchase from Suresh for ₹ 4,000 has been entered in the sales book. However, Suresh has been correctly credited with ₹ 4,000.

(iv) Old furniture sold on credit for ₹ 5,400 has been recorded in the sales account as ₹ 4,500.

(v) Goods taken away by Ramesh, the proprietor for his personal use worth ₹ 750 has not been recorded in the books of accounts at all.

[Ans. Suspense A/c tallies; total of Suspense A/c ₹ 15,700.]

Solution:-

Q. 38. Rectify the following errors by passing Journal entries:

(i) Old furniture sold for ₹ 500 has been credited to Sales Account.

(ii) Machinery purchased on credit from Raman for ₹ 2,000 recorded through Purchases Book as ₹ 16,000.

(iii) Cash received from Rajat ₹ 5,000 was posted to the debit of Bhagat as ₹ 6,000.

(iv) Depreciation provided on machinery ₹ 3,000 was posted to Machinery Account as ₹ 300.

Solution:-

Hint.

Item

(ii) Dr. Machinery A/c ₹ 2,000 and Raman ₹ 14,000; Cr. Purchases A/c ₹ 16,000.

(iv) Dr. Suspense A/c; Cr. Machinery A/c by ₹ 2,700.

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
11	Question – 21, 22
12	Question – 23, 24
13	Question – 25, 26
14	Question – 27, 28
15	Question – 29, 30
16	Question – 31, 32
17	Question – 33, 34
18	Question – 35, 36
19	Question – 37, 38
20	Question – 39, 40

S.N	Solutions
21	Question – 41, 42
22	Question – 43, 44
23	Question – 45, 46
24	Question – 47, 48
25	Question – 49