[DK Goel] Q. 5, Q. 6 Rectification of Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 5 and 6 Chapter 15 Rectification of Errors DK Goel class 11 CBSE (2025-26)
Q. 5. Rectify the following errors:-
(i) Goods for ₹ 11,000 were purchased from Sheila Garments on credit, but not entry has yet been passed.
(ii) Purchase Return for ₹ 3,000 not recorded in the books.
(iii) Goods for ₹ 4,000 sold to ‘Mohan Stores’ on credit were entered in the sales book as ₹ 400 only.
(iv) Goods of the value of ₹ 3,600 returned by Raghav Brothers. were included in stock, but not entry was passed in the books.
(v) Goods purchased for ₹ 1,800, entered in the purchases book as ₹ 18,000.
(vi) An invoice for goods sold to Shikha was overcast by ₹ 1,700.
Solution:-
Hint:- In item (vi), entry for sales has been recorded in excess by ₹ 1,700; As such, sales account will be debited and Shikha’s account will be credited.
Q. 6. Rectify the following errors:
(i) Sold old furniture to A for ₹ 11,500 was passed through the Sales Book.
(ii) Credit purchases of ₹ 12,000 from Ojas omitted to be recorded in the books.
(iii) Repairs made were debited to Building Account ₹ 7,000.
(iv) Credit sale of ₹ 1,800 to Avikan was recorded as ₹ 8,100.
(v) ₹ 6,000 paid for office furniture was debited to office expenses account.
(vi) A credit sale of goods of ₹ 15,000 to Ramesh has been wrongly passed through the Purchases Book.
Solution:-
