[DK Goel] Q. 39, Q. 40 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 39 and 40 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 39. Pass Journal entries to rectify the following errors which were located after preparing the Trial Balance:

(a) The Sales Book was overcast by ₹ 500.

(b) Credit purchases from Aradhya ₹ 6,000 were posted to the debit of her account as ₹ 9,000.

(c) Goods returned from Ayan ₹ 8,000 were recorded in Purchases Return Book.

(d) Wages paid ₹ 3,980 were recorded in the Cash Book as ₹ 3,890.

Solution:-

Hint: In Item (d) Dr. Wages A/c; Cr. Cash A/c by ₹ 90.

Q. 40. Rectify the following errors:-

(a) ₹ 500 paid for the purchases of Radio set for the proprietor debited to General expenses account.

(b) Goods sold to Ram for ₹ 300 have been entered in the purchase book. However the account of Ram stands correctly posted.

(c) An amount of ₹ 50 paid to Kewal has been credited to the account of Kanwal.

(d) A sum of ₹ 450 paid as rent has been debited to Landlord’s personal account.

(e) Wages paid for the month ₹ 300 was posted twice.

(f) Sales return book was undercast by ₹ 10.

(g) Goods for ₹ 100 have been returned by a customer. These have been taken into stock but no entry in respect thereof has been made in the books.

(h) Repairs ₹ 500 debited to machinery account as ₹ 550.

Solution:-