[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:-
