Double Entry Book Keeping Ts Grewal 2019 for Class 11 Commerce Accountancy Chapter 13

Question 1:

How will be the following errors rectified?
(i) Purchases Book is overcasted by ₹ 10,000.
(ii) Purchases Return Book is overcasted by ₹ 1,000.
(iii) Purchases Return Book’s balance is carried forward in excess by ₹ 100.
(iv) Purchases Book’s balance is carried forward in excess by ₹ 1,000.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Suspense A/c		Dr.		10,000
		To Purchases A/c				10,000
	(Purchase book was overcastted by Rs 10,000, now rectified)

(ii)	Purchases Return A/c		Dr.		1,000
		To Suspense A/c				1,000
	(Purchase return book was overcastted by Rs 1,000, now rectified)

(iii)	Purchases Return A/c		Dr.		100
		To Suspense A/c				100
	(Purchase return book’s balance was carried forward in excess of Rs 100, now rectified)

(iv)	Suspense A/c		Dr.		1,000
		To Purchases A/c				1,000
	(Purchase book’s balance was carried forward in excess of Rs 1,000, now rectified)

Question 2:

How will be the following errors rectified?
(i) Sales Book is short casted by ₹ 5,000.
(ii) Sales Return Book is short casted by ₹ 500.
(iii) Balance of Sales Book is carried forward short by ₹ 1,000.
(iv) Balance of Sales Return Book is carried forward short by ₹ 100.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Suspense A/c		Dr.		5,000
		To Sales A/c				5,000
	(Sales book was undercasted by Rs 5,000, now rectified)

(ii)	Sales Return A/c		Dr.		500
		To Suspense A/c				500
	(Sales return book was undercasted by Rs 500, now rectified)

(iii)	Suspense A/c		Dr.		1,000
		To Sales A/c				1,000
	(Sales book’ balance carried forward was short by Rs 1,000, now rectified)

(iv)	Sales Return A/c		Dr.		100
		To Suspense A/c				100
	(Sales return book’ balance carried forward was short by Rs 100, now rectified)

Question 3:

How will you rectify the following errors?
(i) Sales Book is overcasted by ₹ 5,000.
(ii) Sales Return Book is short casted by ₹ 500.
(iii) Balance of Sales Book is carried forward in excess by ₹ 1,000.
(iv) Balance of Sales Return Book is carried forward in excess by ₹ 100.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Sales A/c		Dr.		5,000
		To Suspense A/c				5,000
	(Sales book was overcasted by Rs 5,000, now rectified)

(ii)	Sales Return A/c		Dr.		500
		To Suspense A/c				500
	(Sales book was undercasted by Rs 500, now rectified)

(iii)	Sales A/c		Dr.		1,000
		To Suspense A/c				1,000
	(Sales book’s balance was carried forward in excess by Rs 1,000, now rectified)

(iv)	Suspense A/c		Dr.		100
		To Sales Return A/c				100
	(Sales return book’s balance was carried forward in excess by Rs 100, now rectified)

Question 4:

Pass the necessary Journal entries to rectify the following errors:
(i) Credit sale of ₹ 570 to Mohan was recorded as ₹ 750.
(ii) Credit sale of ₹ 850 to Sohan was recorded as sale to Mohan.
(iii) Credit sale of ₹ 850 to Meenu was recorded as sale to Meena as ₹ 580.
(iv) Credit sale of ₹ 850 to Ram was recorded in the Purchases Book.
(v) Credit sale of old machinery to Sohan for ₹ 1,700 was entered in the Sales Book as ₹ 7,100.
(vi) Bill Receivable for ₹ 5,000 accepted by Mahinder recorded as acceptance given to Mahinder for ₹ 6,000.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
i)	Sales A/c	Dr.		180
	To Mohan’s A/c				180
	(Being correcting goods sold on credit to Mohan recorded at wrong amount)

ii)	Sohan’s A/c	Dr.		850
	To Mohan’s A/c				850
	(Being correcting credit sale to Sohan recorded as sale to Mohan)

iii)	Meenu’s A/c	Dr.		850
	To Sales A/c				270
	To Meena’s A/c				580
	(Being correcting credit sale to Meenu recorded to Meena at wrong amount)

iv)	Ram’s A/c	Dr.		1,700
	To Sales A/c				850
	To Purchases A/c				850
	(Being correcting credit sales to Ram wrongly recorded in the purchases book)

v)	Sales A/c	Dr.		7,100
	To Machinery A/c				1,700
	To Soahn’s A/c				5,400
	(Being correcting credit sale of machinery to Sohan wrongly recorded in sales book)

vi)	Bills Payable A/c	Dr.		6,000
	Bills Receivable A/c	Dr.		5,000
	To Mahinder’s A/c				11,000
	(Being bills receivable wrongly recorded as bills payable now rectified)

Question 5:

Pass the necessary Journal entries to rectify the following errors:
(i) Credit sale of ₹ 850 to Kishan was posted to Krishan's Account.
(ii) Cash sale of ₹ 850 to Meenu was posted to the credit of Meena.
(iii) Amount of ₹ 1,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account.
(iv) Credit sale of old furniture to Mohan for ₹ 1,700 was posted as ₹ 7,100.
(v) Credit sale of old furniture to Babu Ram for ₹ 3,000 was credited to Sales Account.
(vi) Cheque of ₹ 1,280 received from Farid was dishonoured and has been posted to the debit of Sales Return Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
i)	Kishan’s A/c	Dr.		850
	To Krishan’s A/c				850
	(Being correcting credit sales to Kishan wrongly posted to Krishan’s Account)

ii)	Meena’s A/c	Dr.		850
	To Sales A/c				850
	(Being correcting cash sales to Meenu wrongly posted to credit of Meena’s A/c)

iii)	Drawings A/c	Dr.		1,500
	To Purchases A/c				1,500
	(Being correcting amount withdrawn for personal use debited to Purchases A/c)

iv)	Furniture A/c	Dr.		5,400
	To Mohan’s A/c				5,400
	(Being correcting credit sale of furniture to Mohan posted at a wrong amount)

v)	Sales A/c	Dr.		3,000
	To Furniture A/c				3,000
	(Being correcting credit sale of furniture posted to the credit of sales account)

vi)	Farid’s A/c	Dr.		1,280
	To Sales Return A/c				1,280
	(Being correcting cheque dishonoured wrongly debited to Sales Return A/c)

Question 6:

Rectify the following errors:
(i) Sales to Vinod of ₹ 143 posted to his account as ₹ 134.
(ii) Sales to Vinod of ₹ 143 debited to his account as ₹ 134.
(iii) Sales to Vinod of ₹ 143 credited to his account as ₹ 134.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Vinod	Dr.		9
	To Suspense A/c				9
	(Rs 9 was posted less in Vinod’s Account, now rectified)

(ii)	Vinod	Dr.		9
	To Suspense A/c				9
	(Vinod’s Account was wrongly debited with Rs 9 less, now rectified)

(iii)	Vinod	Dr.		277
	To Suspense A/c				277
	(Sales to Vinod of Rs 143 was wrongly credited as Rs 134, now rectified)

Question 7:

Pass the necessary Journal entries to rectify the following errors:
(i) ₹ 15,000 paid as wages for the construction of office building debited to Salaries Account.
(ii) ₹ 20,000 spent on the purchases of material for the construction of building debited to Purchases Account.
(iii) ₹ 50,000 spent on the extension of building was debited to Building Repairs Account.
(iv) ₹ 25,000 spent on whitewash of a new building was charged to Building Repairs Account.
(v) ₹ 1,000 paid as installation charges for newly purchased second hand machinery posted to Cartage Account.
(vi) ₹ 10,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery debited to General Expenses Account.
(vii) ₹ 5,000 paid as repairing charges of an existing machine in use charged to Machinery Account.
(viii) ₹ 10,000 paid by cheque for a printer was charged to the Office Expense Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
i)	Building A/c	Dr.		15,000
	To Salaries A/c				15,000
	(Being correcting wages paid for construction of building debited to Salaries A/c)

ii)	Building A/c	Dr.		20,000
	To Purchases A/c				20,000
	(Being correcting purchases of material on construction debited to Purchases A/c)

iii)	Building A/c	Dr.		50,000
	To Building Repairs A/c				50,000
	(Being correcting amount spent on extension of building wrongly debited to Building Repairs A/c)

iv)	Building A/c	Dr.		25,000
	To Building Repairs A/c				25,000
	(Being correcting amount spent on whitewash of new building debited to Building Repairs A/c)

v)	Machinery A/c	Dr.		1,000
	To Cartage A/c				1,000
	(Being correcting installation charges on machinery wrongly debited to Cartage A/c)

vi)	Machinery A/c	Dr.		10,000
	To General Expenses A/c				10,000
	(Being correcting repair charges to a newly paid second hand machinery wrongly debited to General Expenses A/c)

vii)	Repairs A/c	Dr.		5,000
	To Machinery A/c				5,000
	(Being correcting repairs on existing machinery wrongly debited to Machinery A/c)

viii)	Printer A/c	Dr.		10,000
	To Office Expenses A/c				10,000
	(Being correcting amount paid for Printer wrongly debited to Office Expenses A/c)

Question 8:

Give rectifying Journal entries for the following errors:
(i) Goods returned by Mohan of ₹ 1,500 not recorded in books.
(ii) Goods distributed as free samples for ₹ 5,000 not recorded.
(iii) Depreciation of machinery of ₹ 10,000 not charged.
(iv) Goods costing ₹ 780, selling price ₹ 1,000 given as charity not recorded.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
i)	Sales Return A/c	Dr.		1,500
	To Mohan’s A/c				1,500
	(Being recording goods returned by Mohan not recorded earlier)

ii)	Advertisement A/c	Dr.		5,000
	To Purchases A/c				5,000
	(Being recording goods distributed as free sample not recorded earlier)

iii)	Depreciation A/c	Dr.		10,000
	To Machinery A/c				10,000
	(Being recording depreciation charged on machinery not recorded earlier)

iv)	Charity A/c	Dr.		780
	To Purchases A/c				780
	(Being recording goods given away as charity not recorded earlier)

Question 9:

Rectify the following errors:
(i) Goods purchased from Kunal for ₹ 8,000 and from Kapil of ₹ 9,000 recorded correctly in the Purchases Book. However, ₹ 9,000 was posted to Kunal and ₹ 8,000 to Kapil.
(ii) Anil's Account was excess debited by ₹ 500 while Suraj's Account was short debited by ₹ 500.
(iii) Parkar's Account was short credited by ₹ 700 while Manisha's Account was excess credited by ₹ 700.
(iv) Goods sold to Roopak for ₹ 1,000 and to Sagar for ₹ 1,800 recorded correctly in the Sales Book. However, ₹ 1,800 was posted to Roopak and ₹ 1,000 to Sagar.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
i)	Kunal’s A/c	Dr.		1,000
	To Kapil’s A/c				1,000
	(Being correcting goods purchased from Kunal and Kapil posted with wrong amounts)

ii)	Suraj’s A/c	Dr.		500
	To Anil’s A/c				500
	(Being rectifying wrong debit and credit to the accounts)

iii)	Manisha’s A/c	Dr.		700
	To Parkar’s A/c				700
	(Being rectifying excess and short credits in the accounts)

iv)	Roopak’s A/c	Dr.		800
	To Sagar’s A/c				800
	(Being correcting goods sold to Roopak and Sagar posted with wrong amounts)

Question 10:

Following errors affecting the accounts of the year 2018–19 were detected in the books of Das & Co., Meerut:
(i) Sale of old furniture for ₹ 5,000 was treated as sales of goods.
(ii) Rent of proprietor’s residence ₹ 6,000 was debited to Rent Account.
(iii) Cash received from Rajesh ₹ 2,150 was credited to Brajesh.
Pass the rectifying Journal entries. State the nature of each of these mistakes.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (₹)	Credit Amount (₹)
2018-19
(i)	Sales A/c		Dr.		5,000
		To Furniture A/c				5,000
	(Sale of old furniture treated as sale of goods, now rectified)
	Nature: Error of Principle

(ii)	Drawings A/c		Dr.		6,000
		To Rent A/c				6,000
	(Rent paid for proprietor’s residence treated as rent paid, now rectified)
	Nature: Error of Principle

(iii)	Brajesh’s A/c		Dr.		2,150
		To Rajesh’s A/c				2,150
	(Cash received from Rajesh, credited to Brajesh, now rectified)
	Nature: Error of Commission

Question 11:

Rectify the following errors assuming that there is no Suspense Account:
(i) Salary of ₹ 5,000 paid to Rahul was not posted to Salaries Account.
(ii) Sales to Amrish of ₹ 1,430 posted to his account as ₹ 1,340.
(iii) Sales to Vijay of ₹ 2,470 posted to his account as ₹ 2,740.
(iv) Purchases from Pal of ₹ 1,430 posted to his account as ₹ 1,340.

Answer:

(i) Salary of Rs.5, 000 paid to Rahul was not posted to Salary A/c

Salaries Account
Dr.				Cr.
Particulars	Amount (Rs)	Particulars	Amount (Rs)
Cash A/c	5,000

(ii) Sales to Amrish of Rs 1,430 posted to his account as Rs 1,340

Amrish’s Account
Dr.				Cr.
Particulars	Amount (Rs)	Particulars	Amount (Rs)
Sales A/c	90

(iii) Sales to Vijay of Rs 2,470 posted to his account as Rs 2,740

Vijay’s Account
Dr.				Cr.
Particulars	Amount (Rs)	Particulars	Amount (Rs)
		Sales A/c	270

(iv) Purchases from Pal of Rs1,430 posted to his account as Rs 1,340

Pal’s Account
Dr.				Cr.
Particulars	Amount (Rs)	Particulars	Amount (Rs)
		Purchases A/c	90

Question 12:

Which of the following errors will affect the Trial Balance?
(i) The total of the Sales Book has not been posted to the Sales Account.
(ii) ₹ 1,000 paid as installation charges of a new machine has been debited to Repairs Account.
(iii) Goods costing ₹ 4,000 taken by the proprietor for personal use have been debited to Debtors’ Account.
(iv) ₹ 1,000 paid for repairs to building have been debited to Building Account.

Answer:

'Total of Sales book has not been posted to Sales Account' will affect the Trial Balance because due to this Sales Account undercasts, which results in undercasting of credit side of Trial Balance.

Hence, the correct answer is option (i).

Question 13:

Rectify the following errors assuming that there is no Suspense Account:
(i) The Returns Inward Book has been overcasted by ₹ 200.
(ii) Purchases Book carried forward ₹ 75 less.
(iii) Sales Book carried forward ₹ 41 less on Page 10 and ₹ 43 more on Page 12.
(iv) Goods sold to Gautam were posted as ₹ 215 instead of ₹ 251.

Answer:

(i)

Return Inwards Book
Dr.								Cr.
Date	Particulars	L.F.	Amount (₹)	Date	Particulars	L.F.	Amount (₹)
					Over Casting of Return Inwards Book		200

(ii)

Purchases Account
Dr..								Cr.
Date	Particulars	L.F.	Amount (₹)	Date	Particulars	L.F.	Amount (₹)
	Carry forwarding of Purchases Book Less		75

(iii)

Sales Account
Dr.								Cr.
Date	Particulars	L.F.	Amount (₹)	Date	Particulars	L.F.	Amount (₹)
	Net Carry forwarding of Sales Book excess		2

(iv)

Sales Account
Dr.							Cr.
Date	Particulars	L.F.	Amount (₹)	Date	Particulars	L.F.		Amount (₹)
					Difference in the amount posted			36

Gautam Account
Dr.								Cr.
Date	Particulars	L.F.	Amount (₹)	Date	Particulars	L.F.	Amount (₹)
	Difference in the amount posted		36

Question 14:

Following errors are discovered in the books of Sh. Ram Lal. Make the necessary entries to rectify them:
(i) Purchases Journal was undercasted by ₹ 2,150.
(ii) ₹ 500 received from K. Krishna was debited to his account.
(iii) An amount of ₹ 3,000 withdrawn by the proprietor of the firm for his personal use was posted to the Travelling Expenses Account.
(iv) An amount of ₹ 175 for a credit sale to R. Gopalan correctly entered in the Sales Book, has been debited to his account as ₹ 157.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
	Purchases A/c	Dr.		2,150
	To Suspense A/c				2,150
	(Purchases Book was under cast now rectified)

	Suspense A/c	Dr.		1,000
	To K. Krishna				1,000
	(Received from K. Krishna was wrongly debited, now rectified )

	Drawings A/c	Dr.		3,000
	To Travelling Expense A/c				3,000
	(Amount withdrawn by proprietor for personal use wrongly posted to
	Travelling Expenses Account, now rectified)

	R.Gopalan	Dr.		18
	To Suspense A/c				18
	(R. Gopalan’s Account was debited by Rs 157 instead of Rs 175, now rectified

Question 15:

Pass the Journal entries rectifying the following errors:
(i) Purchases of ₹ 10,000 was omitted to be recorded.
(ii) Purchases of office furniture of ₹ 10,000 was recorded in Purchases Book.
(iii) Office Rent of ₹ 15,000 was debited to the Personal Account of the landlord.
(iv) Old machine sold for ₹ 5,000 was credited to Sales Account.
(v) Bill for ₹ 800 received from Mukesh for repair of machinery was entered in the Purchases Book as ₹ 700.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (₹)	Credit Amount (₹)
(i)	Purchases A/c		Dr.		10,000
		To Suspense A/c				10,000
	(Purchase of goods worth Rs 10,000 were omitted to be recorded, now rectified)

(ii)	Furniture A/c		Dr.		10,000
		To Purchases A/c				10,000
	(Purchase of office furniture was recorded in purchase book, now rectified)

(iii)	Rent A/c		Dr.		15,000
		To Landlord’s A/c				15,000
	(Office rent of Rs 15,000 was debited to Landlord’s personal account, now rectified)

(iv)	Sales A/c		Dr.		5,000
		To Machinery A/c				5,000
	(Sale of machinery costing Rs 5,000 was credited to Sales A/c, now rectified)

(v)	Repairs to Machinery A/c		Dr.		800
	To Purchases A/c					800
	(Repairs to machinery costing ₹700 wrongly entered in purchase book, now rectified)

Question 16:

Rectify the following errors:
(i) Purchases Book has been undercast by ₹ 1,000.
(ii) Credit sale to Anu Prakash ₹ 7,000 was recorded in Purchases Book.
(iii) Credit sale to Rahul ₹ 7,000 was recorded as ₹ 700.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Purchases A/c		Dr.		1,000
		To Suspense A/c				1,000
	(Purchases Book was undercasted by Rs 1,000, now rectified)

(ii)	Aru Prakash’s A/c		Dr.		14,000
		To Sales A/c				7,000
		To Purchases A/c				7,000
	(Sales to Aru Prakash was recorded in Purchases Book, now rectified)

(iii)	Rahul’s A/c		Dr.		6,300
		To Sales A/c				6,300
	(Sales to Rahul Rs 7,000 was recorded as Rs 700, now rectified)

Note:In the book, this transaction is incomplete, thus it has been assumed that ‘Credit sales to Rahul was recorded as Rs 700 instead of Rs 7,000’.

Question 17:

Rectify the following errors:
(i) Total of one page of the Sales Book was carried forward to the next page as ₹ 2,785 instead of ₹ 2,587.
(ii) A cheque of ₹ 400 received from Mohan was dishonoured and had been posted to the debit side of the ‘Allowance Account’.
(iii) Return of goods worth ₹ 5,000 by a customer was entered in the Purchases Return Book.
(iv) Sum of ₹ 200 owed by ‘X’ has been included in the list of Sundry Creditors.
(v) Sale of old furniture worth ₹ 430 was credited to the Sales Account as ₹ 340.

Answer:

Journal
Date	Particular		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Sales A/c	Dr.		198
	To Suspense A/c				198
	(Carry forwarding Rs 2,785 instead of Rs 2,587, now rectified)

(ii)	Mohan	Dr.		400
	To Allowance A/c				400
	(A Cheque received from Mohan was dishonoured but debited wrongly to Allowance’s Account, now rectified)

(iii)	Sale Return A/c	Dr.		5,000
	Purchases Return A/c	Dr.		5,000
	To Customer / Debtor				10,000
	(Goods return by a customer was recorded wrongly to Purchase Return Book, now rectified)

(iv)	Sundry Creditors	Dr.		200
	Sundry Debtors	Dr.		200
	To X				400
	(Amount owed by X was included in Sundry Creditors, now rectified)

(v)	Sales A/c	Dr.		340
	Suspense A/c	Dr.		90
	To Furniture A/c				430
	(Sale of Old furniture Rs 430 was wrongly debited to Sales Account for Rs 340, now rectified)

Question 18:

Rectify the following errors:
(i) Purchases Book is overcast by ₹ 500.
(ii) Salary paid to an employee, Mr. Ajay, is debited to his Personal account ₹ 3,000.
(iii) Goods sold to Shashi on credit ₹ 300 have been wrongly passed through the Purchases Book.
(iv) Total of Returns Inward Book has been added ₹ 9 short.
(v) Purchase of chair from Happy Traders for ₹ 35 has been entered in the Purchases Book as ₹ 53.

Answer:

Journal
Date	Particular		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		500
	To Purchases A/c				500
	(Purchase Book was over cast now rectified)

(ii)	Salaries A/c	Dr.		3,000
	To Mr. Ajay				3,000
	(Salary paid to Mr. Ajay was debited wrongly to Mr. Ajay’s Account)

(iii)	Shashi	Dr.		600
	To Sales A/c				300
	To Purchases A/c				300
	( Goods sold to Shashi was wrongly passed through Purchases Book, now rectified)

(iv)	Return Inwards A/c	Dr.		9
	To Suspense A/c				9
	(Return Inwards Book was added short by Rs 9, now rectified)

(v)	Furniture A/c	Dr.		35
	Happy Traders A/c	Dr.		18
	To Purchases A/c				53
	(Purchase of Chair Rs 35 was recorded in the Purchases Book As Rs 53, now rectified)

Question 19:

Correct the following errors in Mohan Lal’s Book:
(i) A payment of ₹ 5,000 for salaries (to Mr. Ram) has been posted twice to the Salaries Account.
(ii) ₹ 750 received from Rajesh are entered on the debit side of the Cash Book. No posting was done in Rajesh’s Account.
(iii) Sales Book was overcasted by ₹ 3,000.
(iv) Goods (Cost ₹ 2,000, Sales Price ₹ 2,500) distributed as samples among prospective customers were not recorded anywhere.
(v) A sum of ₹ 1,500 written off as depreciation on furniture was not debited to Depreciation Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
(i)	Suspense A/c	Dr.		5,000
	To Salaries A/c				5,000
	(Payment of Salaries Rs 5,000 was posted twice wrongly in Salaries Account, now rectified)

(ii)	Suspense A/c	Dr.		750
	To Rajesh				750
	(Received Rs 750 from Rajesh was omitted to be posted his account, now rectified)

(iii)	Sales A/c	Dr.		3,000
	To Suspense A/c				3,000
	(Sales was overcast, now rectified)

(iv)	Advertisement A/c	Dr.		2,000
	To Purchases A/c				2,000
	(Goods distributed as free sample were not recorded, now recorded)

(v)	Depreciation A/c Dr.			1,500
	To Suspense A/c				1,500
	(Depreciation on furniture not debited to furniture a/c, now rectified)

Question 20:

Give the rectifying entries of the following:
(i) Sales of ₹ 20,000 to Manoj were recorded as ₹ 2,000 in the Sales Book.
(ii) An amount of ₹ 25,000 spent for the extension of machinery has been debited to the Wages Account.
(iii) Discount received from Ram & Co. ₹ 350, has not been entered in the discount column of the Cash Book.
(iv) Goods of ₹ 3,000 sold to Mahesh were recorded in the Purchases Book.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Monoj	Dr.		18,000
	To Sales A/c				18,000
	(Sales Rs 20,000 was recorded wrongly as Rs 2,000, now rectified)

(ii)	Machinery A/c	Dr.		25,000
	To Wages A/c				25,000
	(Amount spent on Installation of machinery was debited wrongly to Wages Account, now rectified)

(iii)	Ram & Co. A/c	Dr.		4,750
	To Discount Received A/c				4,750
	(Discount received from Ram & Co. not been entered in Cash Book, now rectified)

(iv)	Mahesh	Dr.		6,000
	To Sales A/c				3,000
	To Purchases A/c				3,000
	(Goods sold to Mahesh was recorded wrongly in Purchases Book now rectified)

Question 21:

Correct the following errors in Hari’s Books:
(i) Credit sale of ₹ 132 to R. Krishan correctly entered in Sales Journal but posted to his account as ₹ 312.
(ii) The total of the credit side of Ramesh’s Account was overcasted by ₹ 2,000.
(iii) Total of the Purchases Journal of ₹ 5,250 has been posted to Purchases Account as ₹ 5,205.
(iv) Printer purchased from R. Ltd. for ₹ 4,000 on credit was entered in the Purchases Book.
(v) An item of ₹ 2,000 entered in the Sales Return Book was posted to the debit of Pandey who had returned the goods.

Answer:

Books of Hari Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		180
	To R. Krishan				180
	(Goods sold to R. Krishan of Rs 132 was posted as Rs 312 in his account, now rectified)

(ii)	Ramesh A/c	Dr.		2,000
	To Suspense A/c				2,000
	(Credit side of Ramesh's Account overcast, now rectified)

(iii)	Purchases A/c	Dr.		45
	To Suspense A/c				45
	(Total of Purchases Book was posted less by 45, now rectified)

(iv)	Typewriter A/c	Dr.		4,000
	To Purchases A/c				4,000
	(Purchase of type writer was wrongly posted to Purchases Account, now rectified)

(v)	Suspense A/c Dr.			4,000
	To Pandey's A/c				4,000
	(Amount wrongly debited to Pandey's Account for Goods returned by him, now rectified)

Question 22:

Mukesh found that the Trial Balance did not agree. He found the following errors:
(i) In the Sales Book for the month of January, total of Page No. 3 was carried forward to Page No. 4 as ₹ 1,000 instead of ₹ 1,200 and total of Page No. 7 was carried forward to Page No. 8 as ₹ 5,600 instead of ₹ 5,000.
(ii) Goods returned to Anshuka ₹ 10,000 were recorded in the Sales Book.
(iii) Bill Receivable for ₹ 800 from Riya was dishonoured and posted to the debit of Allowances Account.

Answer:

Journal Entries
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)

(i)	Suspense A/c	Dr.		200
	To Sales A/c				200
	(Sales book balance wrongly carried forward by less amount, now rectified)

	Sales A/c	Dr.		600
	To Suspense A/c				600
	(Sales book balance wrongly carried forward by more amount, now rectified)

(ii)	Sales A/c	Dr.		10,000
	To Purchase Returns A/c				10,000
	(Goods returned wrongly recorded in sales book, now rectified)

(iii)	Riya A/c	Dr.		800
	To Allowances A/c				800
	(Bill dishonoured wrongly posted to the debit of Allowances A/c, now rectified)

Question 23:

Pass the rectifying entries for the following
(i) Sales of goods ₹ 6,000 to Madan were recorded as ₹ 600 in the Sales Book.
(ii) Credit purchase of goods from Mohan amounting to ₹ 2,000 has been wrongly passed through the Sales Book.
(iii) Return of goods worth ₹ 500 by a customer was entered in ‘Purchases Return Book’.
(iv) Cheque of ₹ 400 received from Ranjan was dishonoured and debited to the Discount Account.
(v) Bill for ₹ 820 received from Ramesh for repair of machinery was entered in the Purchases Book as ₹ 720.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Madan	Dr.		5,400
	To Sales A/c				5,400
	(Sale of Goods to Madan Rs 6,000 was wrongly recorded as Rs 600)

(ii)	Sales A/c	Dr.		2,000
	Purchases A/c	Dr.		2,000
	To Mohan				4,000
	(Purchases of goods from Mohan was wrongly recorded in the Sales Book, now rectified)

(iii)	Sales Return A/c	Dr.		500
	Purchases Return A/c	Dr.		500
	To Customer A/c				1,000
	(Sales Return was entered wrongly in Purchases Return Book, now rectified)

(iv)	Rajan	Dr.		400
	To Discount A/c				400
	(Discount Account was debited wrongly on dishonour of Rajan’s Cheque, now rectified)

(v)	Repair A/c	Dr.		820
	To Purchases A/c				720
	To Ramesh A/c				100
	(Repair of Machinery Rs 820 was recorded wrongly to Purchases Book now rectified)

Question 24:

Give rectifying Journal entries for the following errors:
(i) Sales of goods to Madan ₹ 6,000 were entered in the Sales Book as ₹ 600.
(ii) Credit purchase of ₹ 1,500 from Ajay has been wrongly passed through the Sales Book.
(iii) Repairs to building ₹ 300 were debited to Building Account.
(iv) ₹ 2,050 paid to Rohit is posted to the debit of Mohit’s Account as ₹ 5,020.
(v) Purchases Return Book is overcasted by ₹ 400.

Answer:

Journal
Date	Particular		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Madan	Dr.		5,400
	To Sales A/c				5,400
	(Sale of Goods Rs 6,000 to Madan was wrongly recorded as Rs 600)

(ii)	Purchases A/c	Dr.		1,500
	Sales A/c	Dr.		1,500
	To Ajay				3,000
	(Purchase of Goods from Ajay was wrongly passed through Sales Book)

(iii)	Repair A/c	Dr.		300
	To Building A/c				300
	(Repair of Building Rs 300 was wrongly debited to Building Account,now rectified)

(iv)	Rohit	Dr.		2,050
	Suspense A/c	Dr.		2,970
	To Mohit				5,020
	(Payment to Rohit Rs 2,050 was wrongly debited Mohit’s Account as Rs 5,020, now rectified)

(v)	Purchases Return A/c	Dr.		400
	To Suspense A/c				400
	(Purchase Return Book was overcast now rectified)

Question 25:

Give rectifying entries for the following:
(i) ₹ 5,400 received from Mr. A was posted to the debit of his account.
(ii) The total of Sales Return Book overcasted by ₹ 800.
(iii) ₹ 2,740 paid for repairs to motor car was debited to Motor Car Account as ₹ 1,740.
(iv) Returned goods to Shyam ₹ 1,500 were passed through Returns Inward Book.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		10,800
	To Mr.A				10,800
	(Received Rs 5,400 from Mr A was wrongly debited to his Account, now rectified)

(ii)	Suspense A/c	Dr.		800
	To Sales Return A/c				800
	(Sales Return Book was overcast, now rectified)

(iii)	Repair A/c	Dr.		2,740
	To Motor Car A/c				1,740
	To Suspense A/c				1,000
	(Repairs of Motor Cars Rs 2,740 was wrongly debited to Motor Car Account as Rs 1,740, now rectified)

(iv)	Shyam	Dr.		3,000
	To Return Inwards A/c				1,500
	To Return Outwards A/c				1,500
	(Return Outward to Shyam was wrongly recorded in the Return Inwards Book, now rectified)

Question 26:

Pass Journal entries rectifying the following errors:
(i) A cheque for ₹ 10,000 was received from Ranjan on which ₹ 200 Cash Discount was allowed. The cheque was not honoured on due date and the amount of discount was credited to Discount Received Account.
(ii) ₹ 2,000 paid as wages for machinery installation was debited to Wages Account.
(iii) ₹ 5,000 received from Rakesh were credited to his Personal Account. The amount had been written off as bad debts earlier.
(iv) Repair bill of machinery was recorded as ₹ 100 against the bill amount of ₹ 1,000.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Discount Received A/c	Dr.		200
	To Discount Allowed A/c				200
	(On dishonour of Ranjan’s cheque, instead of crediting Discount Allowed Account, Discount Received Account was wrongly credited, now rectified)


(ii)	Machinery A/c	Dr.		2,000
	To Wages A/c				2,000
	(Wages paid for Installation of Machinery was debited wrongly to Wages Account, now rectified)

(iii)	Rakesh A/c	Dr.		5,000
	To Bad Debt Recovered A/c				5,000
	(Cash received from Rakesh was Credited wrongly to Rakesh’s Account was previously written
	off as Bad Debt, now rectified)

(iv)	Since error is made at time of recording so correct entry would be
	Repair A/c	Dr.		900
	To Cash A/c				900
	(Repair bill Rs 1,000 was recorded as Rs 100, now rectified)

Question 27:

Rectifying the following errors:
(i) Sales Book has been totalled ₹ 1,000 short.
(ii) Goods worth ₹ 1,500 returned by Green & Co. have not been recorded anywhere.
(iii) Goods purchased worth ₹ 2,500 have been posted to the debit of the supplier, Gupta & Co.
(iv) Furniture purchased from Gulab & Co. worth ₹ 10,000 has been entered in Purchases Book.
(v) Cash received from A ₹ 2,500 has not been posted in his account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		1,000
	To Sales A/c				1,000
	(Sales Book was undercast, now rectified)

(ii)	Sales Return A/c	Dr.		1,500
	To Green & Co				1,500
	(Goods returned by Green & Co was not recorded, now recorded)

(iii)	Suspense A/c	Dr.		5,000
	To Gupta & Co				5,000
	(Goods purchased of Rs 2,500 from Gupta & Co was wrongly debited to his account, now rectified)

(iv)	Furniture A/c	Dr.		10,000
	To Purchases A/c				10,000
	(Purchase of goods Rs 10,000 was debited wrongly to Purchases Book, now rectified)

(v)	Suspense A/c	Dr.		2,500
	To A				2,500
	(Cash received from A was not posted to his account, now rectified)

Question 28:

Pass Journal entries to rectify the errors in the following cases:
(i) A purchase of goods from David amounting to ₹ 150 has been wrongly passed through the Sales Book.
(ii) A credit sale of goods of ₹ 120 to Peter has been wrongly passed through the Purchases Book.
(iii) ₹ 200, salary paid to Cashier, Bimal, stands wrongly debited to his Personal Account.
(iv) A credit sale of ₹ 4,230 to Krishan entered as purchase from Kishan ₹ 4,320.
(v) Ramesh's Account was credited with ₹ 840 twice instead of once.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
(i)	Purchases A/c	Dr.		150
	Sales A/c	Dr.		150
	To David				300
	(Purchase of Goods from David was wrongly passed through Sales Book, now rectified)

(ii)	Peter	Dr.		240
	To Sales A/c				120
	To Purchases A/c				120
	(Sale of goods to Peter was wrongly passed through Purchases Book, now rectified)

(iii)	Salaries A/c	Dr.

Double Entry Book Keeping Ts Grewal 2019 for Class 11 Commerce Accountancy Chapter 13 - Rectification Of Errors

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