[DK Goel] Q. 41, Q. 42 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 41 and 42 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 41. Pass journal entries to rectify the following errors detected during preparation of Trial Balance:

(i) Purchases book is undercast by ₹ 1,000.

(ii) Wages paid for construction of office debited to wages account ₹ 20,000.

(iii) A credit sale of goods ₹ 1,200 to Ramesh has been wrongly passed through the purchase book.

(iv) Goods purchased for ₹ 5,000 were posted as ₹ 500 to the purchases account.

(v) A credit purchase of ₹ 1,040 from Ramesh was passed in the books as ₹ 1,400.

(vi) Goods (Cost ₹ 5,000; Sales Price ₹ 6,000) distributed as free samples among prospective customers was not recorded anywhere.

(vii) Goods worth ₹ 1,500 returned by Green and Co. have not been recorded anywhere.

Solution:-

Hint: In item

(ii) Dr. Building A/c; Cr. Wages A/c by ₹ 20,000.

(iv) Dr. Purchases A/c; Cr. Suspense A/c by ₹ 4,500.

(vi) Dr. Free Samples A/c or Advertisement Exp. A/c; Cr. Purchases A/c by ₹ 5,000.

Q. 42. Rectify the following errors found in the books of Mr. Suhail by passing entries:

(i) One item of purchase of ₹ 250 has been posted from the purchases book to the ledger as ₹ 350.

(ii) Sales return of ₹ 2,000 from a party has not been posted to that account, though the party’s account has been credited.

(iii) A cheque of ₹ 600 issued to the suppliers account (shown under Sundry Creditors) toward his dues had been wrongly debited to the purchases account.

(iv) Credit sale of ₹ 1,000 has been credited to the sales and also to the Sundry Debtor’s Account.

Solution:-