[DK Goel] Q. 47, Q. 48 Rectification of Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 47 and 48 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)

Q. 47. Pass journal entries to rectify the following errors using suspense account where necessary:

(i) Goods of the value of ₹ 2,000 returned by Mr. Gupta were entered in the Sales Book and posted therefrom to the credit of his account.

(ii) Goods worth ₹ 1,500 bought by the proprietor for his personal use without any payment being made as yet, was wrongly entered in the Purchase Book.

(iii) An amount of ₹ 2,000 due from Mahesh Chand which had been written off as a bad debt in previous year was unexpectedly recovered has been posted to the personal account of Mahesh Chand.

(iv) Preeti was paid cash ₹ 2,800 but Jyoti was debited by ₹ 2,000.

(v) Purchases book is undercast by ₹ 1,000

Solution:-

Q. 48. Rectify the following errors:

(a) Credit purchase from Varun ₹ 8,000 was recorded as ₹ 8,800.

(b) Credit sale to Mohan ₹ 2,500 was recorded in Purchase Book.

(c) ₹ 30,000 spent on annual white-washing was debited to Building Account.

(d) Total of Sales Return Book was overcast by ₹ 500.

(e) Goods sold to Rajesh ₹ 7,000 was posted to Rakesh’s Account

(f) Furniture purchased for ₹ 10,000 wrongly debited to Purchase Account as ₹ 1,000.

Solution:-

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