[ISC] Q 36 Rectification of Errors Solution TS Grewal Class 11 (2023-24)

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Solution of solution of Question number 36 of Rectification of Errors TS Grewal class 11 ISC 2023-24?

A Trial Balance disclosed a difference of ₹ 217 placed on the credit side of the Suspense Account. Later on the following errors were located. Pass rectifying entries and prepare the Suspense Account.

(i) Goods worth ₹ 200 purchased from Sohan had been posted to his account as ₹ 250.

(ii) A purchae of furniture for ₹ 500 was recorded in the Purchases Book.

(iii) Instead of crediting Gian’s Account with ₹ 512, it was debited with ₹ 215.

(iv) Goods worth ₹ 130 returned by Gagan were entered in the Sales Book and posted therefrom to the Credit of Gagan’s Personal Account.

(v) A debit balance of ₹ 200 on the Personal Account of John (Correctly shown in the ledger) had been omitted while preparing the Trial Balance.

(vi) An amount of ₹ 3,500 due from Sandeep, written off as bad in previous year, was recovered and credited to the Personal account of Sandeep.

Solution:-

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