[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.
