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.		200
	To Bimal				200
	(Salary paid to Bimal was passed wrongly to his account, now rectified)

(iv)	Krishan Kishan	Dr. Dr.		4,230 4,320
	To Sales A/c To Purchases A/c				4,230 4,320
	(Sales to Krishan recorded wrongly as purchases from Kishan with a wrong amount, now rectified)

(v)	Ramesh	Dr.		840
	To Suspense A/c				840
	(Amount twice Credit to Ramesh’s Account, now rectified)

Question 29:

(i) What are the different causes that make a Trial Balance incorrect?
(ii) Pass the rectifying Journal entries:

(a) A credit sale of goods for ₹ 2,500 to Krishna has been wrongly passed through the Purchases Book.
(b) ₹ 5,000 paid for freight on machinery purchased was debited to the Freight Account as ₹ 500.
(c) The Returns Inward Book has been wrongly overcasted by ₹ 100.
(d) An amount of ₹ 500 due from Ramesh which had been written off as bad debt in previous year was recovered and had been posted to the Personal Account of Ramesh.
(e) A sum of ₹ 460 owed by Hari had not been included in the list of debtors.

Answer:

(i) The following are the causes that make a Trial Balance incorrect.

1) Incomplete posting of Journal Entry

2) Posting in the wrong side of Account.

3) Wrong totalling of Subsidiary Books

4) Wrong balance of Account

5) Omission of total of Subsidiary book into Account

6) Wrong totalling of the Trial Balance

(ii)

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(a)	Krishna	Dr.		5,000
	To Sales A/c				2,500
	To Purchases A/c				2,500
	(Credit Sale of goods to Krishna was posted wrongly to Purchases Book, now rectified)

(b)	Machinery A/c	Dr.		5,000
	To Freight				500
	To Suspense A/c				4,500
	(Freight Rs 5,000 paid on machinery was wrongly recorded in Freight Account as Rs 500)

(c)	Suspense A/c	Dr.		100
	To Return Inwards A/c				100
	(Return Inwards Book was overcast, now rectified)

(d)	Ramesh	Dr.		500
	To Bad Debt Recovered A/c				500
	(Received Rs 500 which previously written off as Bad debt wrongly credited to Ramesh Account, now rectified)

(v)	Sundry Debtors A/c	Dr.		460
	To Hari				460
	(Hari which was not in the List of Sundry Debtors, now recorded)

Question 30:

Rectify the following errors:
(i) Wages paid for the construction of office debited to the Wages Account, ₹ 5,000.
(ii) Machinery purchased for ₹ 35,000 was passed through the Purchases Book.
(iii) Old furniture sold for ₹ 1,000, passed through the Sales Book.
(iv) ₹ 2,000 paid to Mehta Bros. against acceptance were debited to Malhotra Bros. Account.
(v) Sales of ₹ 204 to Ram debited to his account as ₹ 402 and purchases of ₹ 1,012 from Shyam credited to his account as ₹ 1,210.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Building A/c	Dr.		5,000
	To Wages A/c				5,000
	(Wages paid for construction of office was debited wrongly to Wages Account, now rectified)

(ii)	Machinery A/c	Dr.		35,000
	To Purchases A/c				35,000
	(Purchase of Machinery was recorded wrongly in Invoice Book, now rectified)

(iii)	Sales A/c	Dr.		1,000
	To Furniture A/c				1,000
	(Sale of Old Furniture was passed wrongly to Sales Book, now rectified)

(iv)	Bills Payable A/c	Dr.		2,000
	To Malhotra Bros.				2,000
	(Amount paid against acceptance to Mehta Bros was wrongly debited to Malhotra Bros, now rectified)

(v)	Shyam	Dr.		198
	To Ram				198
	(Sales to Ram Rs 204 was debited to his account as Rs 402 and Purchase from Shyam Rs
	1,012 was Credited to his account as Rs 1,210, now rectified)

Question 31:

Pass the rectification entries for the following transactions:
(i) An amount of ₹ 2,000 received from Mohan on 1st April, 2019 had been entered in the Cash Book as having been received on 31st March, 2019.
(ii) The balance in the account of Rahim ₹ 1,000 had been written off as bad but no other account has been debited.
(iii) An addition in the Returns Inward Book had been cast ₹ 100 short.
(iv) A cheque for ₹ 200 drawn for the Petty Cash Account has been posted in the account of Asif.
(v) A discounted Bill of Exchange for ₹ 20,000 returned by the firm's bank had been credited to the Bank Account and debited to Bills Receivable Account. A cheque was received later from the customer for ₹ 20,000 and duly paid.
(vi) Ramesh's Account was credited with ₹ 840 twice instead of once.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2019
(i)	Mohan	Dr.		2,000
	To Cash A/c				2,000
	(Cash received from Mohan on April 01,2017 but was wrongly passed on March 31, 2017)
	*Note*: On April 01,2017 in Cash Book Mohan’s Account is debited)

(ii)	Bad Debts A/c	Dr.		1,000
	To Suspense A/c				1,000
	(Bad Debt of Rahim was not posted to Bad Debts Account, now rectified)

(iii)	Return Inwards A/c	Dr.		100
	To Suspense A/c				100
	(Return Inwards Book was undercast, now rectified)

(iv)	Petty Cash A/c	Dr.		200
	To Asif				200
	(Cheque Drawn for Petty Cash was wrongly debited to Asif’s Account, now rectified)

(v)	Customer's A/c	Dr.		20,000
	To Bills Receivable A/c				20,000
	(A discounted bill dishonored wrongly debited to Bills Receivable A/c, now rectified)

(vi)	Ramesh	Dr.		840
	To Suspense A/c				840
	(Ramesh’s Account was Credited twice, now rectified)

Question 32:

Rectify the following errors:
(i) Sale of old furniture worth ₹ 3,000 treated as sales of goods.
(ii) Sales Book added ₹ 5,000 short.
(iii) Rent of proprietor’s residence, ₹ 6,500 debited to Rent Account.
(iv) Goods worth ₹ 11,970 returned by Manav posted to his debit as ₹ 11,790.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Sales A/c	Dr.		3,000
	To Furniture A/c				3,000
	(Sale of old Furniture was wrongly treated as Sales of Goods, now rectified)

(ii)	Suspense A/c	Dr.		5,000
	To Sales A/c				5,000
	(Sales Book was undercast, now rectified)

(iii)	Drawings A/c	Dr.		6,500
	To Rent A/c				6,500
	(Rent of proprietor’s residence was wrongly debited to Rent Account, now rectified)

(iv)	Suspense A/c	Dr.		23,760
	To Manav				23,760
	(Goods returned by Manav Rs 11,970 was wrongly posted to the debit of his account as Rs 11,790, now rectified)

Question 33:

There was a difference in the Trial Balance of M/s. Jain & Sons, prepared for the year ended 31st March, 2009. The accountant put the difference in Suspense Account.
The following errors were found:
(i) Purchases Return Book total ₹ 400 has not been posted to Ledger Account.
(ii) ₹ 5,100 spent on legal expense for the newly acquired Building was debited to the Building Account as ₹ 1,500.
(iii) A sale of ₹ 6,540 to Rajat has been credited to his account.
Rectify the errors and show the Suspense Account with Nil closing balance.

Answer:

Books of M/s Jain & Sons Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		400
	To Purchases Return A/c				400
	(Purchases Return Book total was not posted to Purchase Return Account, now rectified)

(ii)	Building A/c	Dr.		3,600
	To Suspense A/c				3,600
	(Legal expenses Rs 5,100 on acquiring a Building was recorded as Rs 1,500 in Building Account, now rectified)

(iii)	Rajat	Dr.		13,080
	To Suspense A/c				13,080
	(Sale of Rajat Rs 6,540 was posted wrongly to Credit of his account, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
(i)	Purchases Return	400	(ii)	Building	3,600
	Difference in the Trial Balance	16,280	(iii)	Rajat	13,080
		16,680			16,680

Question 34:

Give the Journal entries to rectify the following errors:
(i) Purchases Book was overcast by ₹ 1,000.
(ii) Installation charges on new machinery purchased ₹ 500 were debited to Sundry Expenses Account as ₹ 50.
(iii) Radhey Shyam returned goods worth ₹ 500 which was entered in the Purchases Return Book.
(iv) Goods taken by the proprietor for ₹ 5,000 have not been entered in the books at all.

Answer:

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

(ii)	Machinery A/c	Dr.		500
	To Sundry Expense A/c				50
	To Suspense A/c				450
	(Installation charges of Machinery Rs 1,500 was wrongly debited as Rs 50 in Sundry Expenses Account, now rectified)

(iii)	Sales Return A/c	Dr.		500
	Purchases Return A/c	Dr.		500
	To Radhey Shyam				1,000
	(Goods returned by Radhey Shyam was wrongly entered in Purchases Return Book, now rectified)

(iv)	Drawings A/c	Dr.		5,000
	To Purchases A/c				5,000
	(Goods taken by proprietor was not recorded, now rectified)

Question 35:

Rectify the following errors:
(i) The total of one page of Sales Book was carried forward as ₹ 371 instead of ₹ 317.
(ii) ₹ 540 received from Yatin was posted to the debit of his Account.
(iii) Purchases Returns Book was overcast by ₹ 300.
(iv) An item of ₹ 1,062 entered in Sales Return Book had been posted to the debit of customer who returned the goods.
(v) ₹ 1,500 paid for furniture purchased had been charged to ordinary Purchase Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Sales A/c	Dr.		54
	To Suspense A/c				54
	(One page of Sale Book Rs 317 was wrongly forwarded as Rs 371, now rectified)

(ii)	Suspense A/c	Dr.		1,080
	To Yatin				1,080
	(Received Rs 540 from Yatin posted wrongly to the debit side of his account, now rectified)

(iii)	Purchases Return A/c	Dr.		300
	To Suspense A/c				300
	(Purchases Return Book was overcast, by now rectified)

(iv)	Suspense A/c	Dr.		2,124
	To Customer				2,124
	(Goods return by Customer Rs 1,062 was posted wrongly to the debit of his account, now rectified)

(v)	Furniture A/c	Dr.		1,500
	To Purchases A/c				1,500
	(Amount paid for purchase of Furniture wrongly debited to Purchases Account, now rectified)

Question 36:

Rectify the following errors by passing Journal entries:
(i) Old furniture sold for ₹ 500 has been credited to Sales Account.
(ii) Machinery purchased on credit from Raman for ₹ 2,000 recorded through Purchases Book as ₹ 16,000.
(iii) Cash received from Rajat ₹ 5,000 was posted to the debit of Bhagat as ₹ 6,000.
(iv) Depreciation provided on machinery ₹ 3,000 was posted to Machinery Account as ₹ 300.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Sales A/c	Dr.		500
	To Furniture A/c				500
	(Sale of old Furniture was wrongly treated as Sales of Goods, now rectified)

(ii)	Machinery A/c	Dr.		2,000
	Raman	Dr.		14,000
	To Purchases A/c				16,000
	(Machinery purchased on credit of Rs 2,000 was wrongly recorded in the purchase book as Rs 16,000, now rectified)

(iii)	Suspense A/c	Dr.		11,000
	To Bhagat				6,000
	To Rajat				5,000
	(Cash received from Rajat Rs 5,000 was wrongly posted to the debit of Bhagat as Rs 6,000, now rectified)

(iv)	Suspense A/c	Dr.		2,700
	To Machinery A/c				2,700
	(Depreciation provided on Machinery Rs 3,000 was posted to Machinery A/c
	as Rs 300, now rectified)

Question 37:

Rectify the following errors by passing Journal entries:
(i) A sum of ₹ 470 received from Ganga was posted to her debit as ₹ 740.
(ii) A debit balance of ₹ 550 in the personal account of Mr. John was undercast.
(iii) Bills Receivable from Brown for ₹ 3,000 posted to the credit of Bills Payable Account and credited to Brown’s Account.
(iv) Goods returned by Mridul ₹ 225 have been entered in the Returns Outward Book.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Suspense A/c (740+ 470)		Dr.		1,210
		To Ganga’s A/c				1,210
	(Rs 470 received from Ganga was posted to her debit as Rs 740, now rectified)

(ii)	Mr. John’s A/c		Dr.		550
		To Suspense A/c				550
	(Debit balance of Mr. John’s personal account was undercasted by Rs 550, now rectified)

(iii)	Bills Receivable A/c		Dr.		3,000
	Bills Payable A/c		Dr.		3,000
		To Suspense A/c				6,000
	(Bills Receivable from Brown, posted to credit of bills payable and credited to Brown’s Account, now rectified)

(iv)	Sales Return A/c		Dr.		225
	Purchases Return A/c				225
		To Mridul’s A/c				450
	(Goods returned by Mridul was entered in the Return Outward book, now rectified)

Question 38:

While trying to close his books for the year ended 31^st March, 2014, Mahesh found that the Trial Balance did not agree. He traced the following errors:
(i) In the Sales Book for the month of January total of Page No. 2 was carried forward to Page No. 3 as ₹ 1,000 instead of ₹ 1,200 and total of Page No. 6 was carried forward to Page No. 7 as ₹ 5,600 instead of ₹ 5,000.
(ii) Goods returned to Ram ₹ 1,000 were recorded in the Sales Book.
(iii) Bills Receivable for ₹ 1,600 from Noor was dishonoured and posted to debit of Allowances Account.
Rectify the above errors.

Answer:

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(i)	Sales A/c		Dr.		400
		To Suspense A/c				400
	(Sale book was undercasted by Rs 200 and overcastted by Rs 600, now rectified)

(ii)	Sales A/c		Dr.		1,000
		To Purchases Return A/c				1,000
	(Goods Returned to Ram recorded in Sales Book, now rectified)

(iii)	Noor’s A/c		Dr.		1,600
		To Allowances A/c				1,600
	(Bills Receivable from Noor dishonoured and recorded to allowances account, now rectified)

Question 39:

Pass the rectification entries for the following transactions:
(i) Repairs to plant amounting to ₹ 2,000 had been charged to Plant and Machinery Account.
(ii) Wages paid to the firm's workmen for making certain additions to machinery amounting to ₹ 1,340 were debited to Wages Account.
(iii) A cheque for ₹ 7,500 received from Sandesh was credited to the account of Ramesh.
(iv) Goods to the value of ₹ 7,000 returned by Prateek were included in closing stock, but no entry was made in the books.
(v) Goods costing ₹ 5,000 were purchased for various members of the staff and the cost was included in 'Purchases'. A similar amount was deducted from the salaries of the staff members concerned and the net payments to them debited to Salaries Account.
(vi) Credit purchase of old machinery from Sohan for ₹ 1,70,000 was entered in the Purchase Book as purchase from Mohan for ₹ 7,10,000. ₹ 30,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery were debited to General Expenses Account.
(vii) Debit and Credit totals of discount columns in the Cash Book which come to ₹ 400 and ₹ 370 respectively have not been posted to Discount Accounts.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
(i)	Repairs A/c	Dr.		2,000
	To Plant and Machinery A/c				2,000
	(Repairs wrongly capitalised, now rectified)

(ii)	Machinery A/c	Dr.		1,340
	To Wages A/c				1,340
	(Wages paid to Workmen for certain addition to Machinery wrongly debited to Wages Account, now rectified)

(iii)	Ramesh	Dr.		7,500
	To Sandesh				7,500
	(Cheque of Rs 7,500 received from Sandesh was wrongly Credited to Ramesh's Account, now rectified)

(iv)	Sales Return A/c	Dr.		7,000
	To Prateek				7,000
	(Goods returned by Prateek had not recorded in the book, now rectified)

(v)	Salaries A/c	Dr.		5,000
	To Purchases A/c				5,000
	(Goods purchased for Staff was wrongly debited to Purchases Account, now rectified)

(vi)	Mohan Machinery A/c	Dr. Dr.		7,10,000 2,00,000
	To Sohan To Purchases A/c To General Expenses A/c				1,70,000 7,10,000 30,000
	(Credit purchase of an old machinery from Sohan and repairs charges were wrongly recoreded as purchase from Mohan and General Expenses, now rectified)

(vii)(a)	Discount Allowed A/c	Dr.		400
	To Suspense A/c				400
	(Discount allowed omitted to be recorded, now recorded)

(vii)(b)	Suspense A/c	Dr.		370
	To Discount Received A/c				370
	(Discount received omitted to be recorded, now recorded)

Question 40:

A Trial Balance disclosed a difference of ₹ 417 placed on the credit side of the Suspense Account. Later on the following errors were located:
(i) Goods worth ₹ 200 purchased from Sohan had been posted to his account as ₹ 250.
(ii) A purchase 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 Gian were entered in the Sales Book and posted therefrom to the credit of Gian’s Personal Account.
Pass the rectifying entries and prepare a Suspense Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Sohan	Dr.		50
	To Suspense A/c				50
	(Goods Purchased from Sohan Rs 200 was posted to his account as Rs 250, now rectified)

(ii)	Furniture A/c	Dr.		500
	To Purchases A/c				500
	(Purchase of Furniture was entered in Purchases Book, now rectified)

(iii)	Suspense A/c	Dr.		727
	To Gian				727
	(Gian’s Account was debited by Rs 215 Instead of Crediting Rs 512, now rectified)

(iv)	Sales Return A/c	Dr.		130
	Sales A/c	Dr.		130
	To Suspense				260
	(Sale returned by Gian was wrongly entered in the Sales Book, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
				Balance b/d	417
(iii)	Gain	727	(i)	Sohan	50
			(iv)	Sales Return	130
				Sales	130
		727			727

Question 41:

There was a difference of ₹ 720 in the Trial Balance which has been transferred to the credit side of the Suspense Account. Pass the rectifying entries and prepare a Suspense Account to rectify the following errors:
(i) An amount of ₹ 375 now posted on the debit side of the Commission Account instead of ₹ 275.
(ii) Credit amount of ₹ 260 posted to the debit of the Personal Account as ₹ 360.
(iii) Goods sold to Surinder recorded in Purchases Book ₹ 300.
(iv) D’s bill for erection of godown at a cost of ₹ 1,200 has been charged to the Repairs Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		100
	To Commission A/c				100
	(Commission Rs 275 was debited as Rs 375, now rectified)

(ii)	Suspense A/c	Dr.		620
	To Personal Account				620
	(Credit amount Rs 260 was wrongly posted to the debit Rs 360 in Personal Account, now rectified)

(iii)	Surinder	Dr.		600
	To Sales A/c				300
	To Purchases A/c				300
	(Goods sold to Surinder was wrongly recorded in the Purchases Book, now rectified)

(iv)	Building A/c	Dr.		1,200
	To Repair A/c				1,200
	(Cost of erection of Godown Rs 1,200 was debited to Repair Account, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
(i)	Commission	100		Balance b/d	720
(ii)	Personal Account	620
		720			720

Question 42:

There was an error in the Trial Balance of Ram Gopal on 31st March, 2018 and the difference in books was carried to the Suspense Account. On going through the books, you find that:
(i) ₹ 540 received from Mayank was posted to the debit side of his account.
(ii) ₹ 100 being purchases return was posted to the debit of the Purchases Account.
(iii) Discount of ₹ 300 received was posted to the debit of the Discount Account.
(iv) ₹ 374 paid for motor car repairs was debited to the Motor Car Account as ₹ 174.
(v) ₹ 400 paid to Naman was debited to the account of Manan.
Pass the Journal entries to rectify the above errors and state what amount was carried to the Suspense Account.

Answer:

Books of Ram Gopal Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2018
(i)	Suspense A/c	Dr.		1,080
	To Mayank				1,080
	(Cash received from Mayank was wrongly posted to the debit of his account, now rectified)

(ii)	Suspense A/c	Dr.		200
	To Purchases A/c				100
	To Purchases Return A/c				100
	(Purchases Return Rs 100 was wrongly debited to Purchases Account , now rectified)

(iii)	Suspense A/c	Dr.		600
	To Discount A/c				600
	(Discount Received Rs 300 was wrongly posted to the debit of Discount Account, now rectified)

(iv)	Motor Car Repair A/c	Dr.		374
	To Motor Car A/c				174
	To Suspense A/c				200
	(Paid Rs 374 for Motor Car Repair was wrongly debited to Motor Car Account as Rs 174, now rectified)

(v)	NamanA/c	Dr.		400
	To Manan A/c				400
	(Amount paid to Naman was wrongly debited to Manan, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount (₹)	Date	Particulars	Amount (₹)
(i)	Mayank	1,080	(iv)	Motor Car Repair	200
(ii)	Purchases	100		Balance c/d	1,680
	Purchases Return	100
(iii)	Discount	600
		1,880			1,880

Question 43:

Trial Balance of a bookkeeper shows an excess of debits over credits by ₹ 261. This difference is placed in a Suspense Account to facilitate books closure. Later on the following errors were discovered:
(i) A credit item of ₹ 349 has been debited to a Personal Account as ₹ 439.
(ii) A sum of ₹ 625 written off from fixtures as depreciation has not been posted to the Depreciation Account.
(iii) ₹ 9,000 paid for furniture bought have been charged to the Purchases Account.
(iv) A discount allowed to a customer has been credited to him as ₹ 145 in place of ₹ 154.
(v) A sale of ₹ 594 was posted as ₹ 495 in the Sales Account.
(vi) The total of Returns Inward Book has been added ₹ 10 short.
Pass the Journal entries to correct these errors and prepare the Suspense Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		788
	To Personal A/c				788
	(Credit item was wrongly debited to a Personal Account, now rectified)

(ii)	Depreciation A/c	Dr.		625
	To Suspense A/c				625
	(Depreciation on Fixtures was not posted to Depreciation Account, now rectified)

(iii)	Furniture A/c	Dr.		9,000
	To Purchases A/c				9,000
	(Purchase of Furniture was wrongly charged to Purchases Account, now rectified)

(iv)	Suspense A/c	Dr.		9
	To Customer				9
	(Discount allowed to Customer Rs 154 was Credited wrongly as Rs 145, now rectified)

(v)	Suspense A/c	Dr.		99
	To Sales A/c				99
	(Sale of Rs 594 was wrongly posted as Rs 495, now rectified)

(vi)	Return Inwards A/c	Dr.		10
	To Suspense A/c				10
	(Return Inwards Book was undercasted, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
(i)	Personal	788		Balance b/d	261
(iv)	Customer	9	(ii)	Depreciation	625
(v)	Sales	99	(vi)	Return Inwards	10
		896			896

Question 44:

The accountant of a firm finds that the Trial Balance as on 31st March, 2019 is out by an excess debit of ₹ 283. He placed the amount in the Suspense Account. In the first week of April, 2019, he discovered the following errors. Pass the Journal entries necessary to rectify these errors and show the Suspense Account as it would appear at the end of the week. Have you any comment to make?
(i) Cash paid to Amar Nath, ₹ 75, was posted to the credit of Amar Singh's Account as ₹ 57.
(ii) Discount allowed by Brijesh of ₹ 5 was not entered in the Cash Book but Brijesh stands debited correctly.
(iii) No entry was made for goods worth ₹ 40 taken away by proprietor for personal use.
(iv) ₹ 500 received from Jhaveri Bros. for interest on loan advanced to them were recorded in the Cash Book. But the entry was not posted in the Ledger.
(v) The total of Returns Outward Book was short by ₹ 100.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2019
(i)	Amar Nath	Dr.		75
	Amar Singh	Dr.		57
	To Suspense A/c				132
	(Cash paid to Amar Nath Rs 75 was wrongly Credited to Amar Singh as Rs 57, now rectified)

(ii)	Suspense A/c	Dr.		5
	To Discount Received A/c				5
	(Discount Received by Brijesh was omitted to be recorded in Discount column but was recorded in
	Brijesh’s Account, now rectified)

(iii)	Drawings A/c	Dr.		40
	To Purchases A/c				40
	(Goods Drawn by proprietor was not recorded, now recorded)

(iv)	Suspense A/c	Dr.		500
	To Interest on Advance A/c				500
	(Interest on Advances received from Jhaveri Bros was not posted into Ledger, now rectified)

(v)	Suspense A/c	Dr.		100
	To Return Outwards A/c				100
	(Return Outwards Book undercasted, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount (₹)	Date	Particulars	Amount (₹)
(ii)	Discount Received	5		Balanced b/d	283
(iv)	Interest on Advances	500	(i)	Amar Nath	75
(v)	Return Outwards	100	(i)	Amar Singh	57
				Balance c/d	190
		605			605

There is some error in the book of account after rectifying the traced error, Suspense Account is not closed.

Question 45:

Rectify the following errors found in the books of Bheem. Trial Balance had ₹ 930 excess credit. The difference has been posted to a Suspense Account:
(i) The total of Returns Inward Book has been cast ₹ 1,000 short.
(ii) The purchase of an office table costing ₹ 3,000 has been passed through the Purchases Book.
(iii) ₹ 3,750 paid for wages to workmen for making showcases had been charged to the Wages Account.
(iv) A purchase of ₹ 670 had been posted to the Creditors' Account as ₹ 600.
(v) A cheque for ₹ 2,000 received from Nakul had been dishonoured and was passed to the debit of the Allowances Account.
(vi) An amount of ₹ 15,720 due from Prasad written off as had in a previous year, was recovered and credited to the Personal Account of Prasad.
After rectification reflect the transactions in the Suspense Account.

Answer:

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

(ii)	Furniture A/c	Dr.		3,000
	To Purchases A/c				3,000
	(Purchase of Office Furniture was wrongly entered in Purchases Book , now rectified)

(iii)	Furniture A/c	Dr.		3,750
	To Wages A/c				3,750
	(Wages paid for making showcases was wrongly charged to Wages Account, now rectified)

(iv)	Suspense A/c	Dr.		70
	To Creditors				70
	(Purchase of Rs 670 was Credited to Creditors as Rs 600, now rectified)

(v)	Nakul	Dr.		2,000
	To Allowances A/c				2,000
(vi)	(Nakul's Cheque was dishonoured and was wrongly debited to Allowances Account, now rectified) Prasad Dr. To Bad Debts Recovered A/c (Bad debts recovered from Prasad wrongly credited to his personal account, now rectified)			15,720	15,720

Suspense Account
Dr.	Cr.
Date	Particulars	Amount (₹)	Date	Particulars	Amount (₹)
	Balance b/d	930	(i)	Return Inwards	1,000
(iv)	Creditors	70
		1,000			1,000

Question 46:

The Trial Balance of M/s. Gupta & Sons shows a difference of ₹ 52,200. To prepare the Final Account on 31^st March, 2019, this difference is placed in a Suspense Account. Afterwards the following errors were disclosed. Pass the necessary entries to rectify them and show the Suspense Account.
(i) Purchases Book total had been undercasted by ₹ 20,000.
(ii) A cheque received from Vasudev for ₹ 7,800 had been debited in the Cash Book but not posted in Vasudev’s Personal Account.
(iii) Returns Outward Book had been overcasted by ₹ 10,000.
(iv) Goods returned by Yash Pal worth ₹ 15,000 have been entered in Returns Outward Book. However, Yash Pal’s Account is correctly posted.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2019
(i)	Purchases A/c	Dr.		20,000
	To Suspense A/c				20,000
	(Purchases was undercast, now rectified)

(ii)	Suspense A/c	Dr.		7,800
	To Vasudev				7,800
	(Cheque received from Vasudev was not recorded in his account, now recorded)

(iii)	Return Outwards A/c	Dr.		10,000
	To Suspense A/c				10,000
	(Return Outwards Book was overcast, now rectified)

(iv)	Return Inward A/c	Dr.		15,000
	Return Outwards A/c	Dr.		15,000
	To Suspense A/c				30,000
	(Goods returned by Yash Pal was wrongly entered in the Return Outwards Book but Correctly posted to his account, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount (₹)	Date	Particulars	Amount (₹)
	Difference in Trial Balance	52,200	(i)	Suspense	20,000
(ii)	Vasu Dev	7,800	(iii)	Return Outwards	10,000
			(iv)	Return Inwards	15,000
				Return Outwards	15,000
		60,000			60,000

Question 47:

The Trial Balance of S. Sen did not agree and the difference in books was carried to a Suspense Account. Pass the entries required to rectify the following errors which accounted for the difference. Also, prepare the Suspense Account:
(i) A Sales Invoice for ₹ 1,000 for goods sold on credit to B. Basu was entered in the Purchases Book but in the Ledger, the amount was correctly debited to the account of B. Basu.
(ii) Goods bought on credit from Ram Lal for ₹ 1,500 were wrongly debited to his account as ₹ 5,100
(iii) An amount of ₹ 275 was posted as ₹ 325 to the debit side of the Commission Account.
(iv) The Sales Book for the month of April was undercasted by ₹ 100.
(v) ₹ 460 paid for building repairs was debited to the Building Account as ₹ 640.

Answer:

Books of S. Sen Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		2,000
	To Sales A/c				1,000
	To Purchases A/c				1,000
	(Goods sold to B. Basu was entered in Purchases book and debited to his account, now rectified)

(ii)	Suspense A/c	Dr.		6,600
	To Ram Lal				6,600
	(Bought goods from Ram Lal Rs 1,500 was wrongly debited to his account as Rs 5,100, now rectified)

(iii)	Suspense A/c	Dr.		50
	To Commission A/c				50
	(Commission Rs 275 was wrongly debited a Rs 325, now rectified)

(iv)	Suspense A/c	Dr.		100
	To Sales A/c				100
	(Sale Book was undercast, now rectified)

(v)	Building Repair A/c	Dr.		460
	Suspense A/c	Dr.		180
	To Building A/c				640
	(Building Repair Rs 460 was debited to Building Account as 640, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
(i)	Sales	1,000
	Purchases	1,000
(ii)	Ram Lal	6,600
(iii)	Commission	50
(iv)	Sales	100
(v)	Building	180		Balance c/d	8,930
		8,930			8,930

Question 48:

The bookkeeper of a firm found that his Trial Balance was out (excess credit) by ₹ 742. He placed the amount in a Suspense Account and subsequently found the following errors:
(i) A discount of ₹ 178 was allowed to Ramesh but in his account only ₹ 100 is recorded.
(ii) The total of the Purchases Book was ₹ 1,000 short.
(iii) A sale of ₹ 375 to Kohli was entered in the Sales Book as ₹ 735.
(iv) From the Purchases Book, Bose’s Account was debited with ₹ 175.
(v) Cash ₹ 250 received from Maitra against debt previously written off was credited to his account.
(vi) Purchase of office furniture worth ₹ 750 on credit from Delhi Furnitures was entered in the Purchases Book.
(vii) While carrying forward the total of the Sales Book from one page to another the amount of ₹ 11,358 was written as ₹ 11,538.
(viii) The proprietor took goods of the value of ₹ 150 for his domestic consumption. No record of it has been made in the books.
(ix) Repairs bill of ₹ 410 for the proprietor’s personal car, has been paid by the firm and debited to the Repairs Account.
(x) A sale to Kassim of ₹ 700 has been entered in the Purchases Book.
Rectify the errors by means of suitable Journal entries and show the Suspense Account.

Answer:

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Suspense A/c	Dr.		78
	To Ramesh				78
	(Discount allowed Rs 178 to Ramesh was wrongly entered as Rs 100 in his account, now rectified)

(ii)	Purchases A/c	Dr.		1,000
	To Suspense A/c				1,000
	(Purchases Book was undercast, now rectified)

(iii)	Sales A/c	Dr.		360
	To Kohli				360
	(Sale of Goods Rs 375 was wrongly entered as Rs 735 in Sales Book, now rectified)

(iv)	Suspense A/c	Dr.		350
	To Bose				350
	(Purchases from Bose Rs 175 was debited to his account, now rectified)

(v)	Maitra	Dr.		250
	To Bad Debt Recovered A/c				250
	(Cash Received from Maitra which had been previously written off as bad debt, was Credited to
	account, now rectified)

(vi)	Furniture A/c	Dr.		750
	To Purchases A/c				750
	(Purchases of Office furniture was wrongly entered in the Purchases Book, now rectified)

(vii)	Sales A/c	Dr.		180
	To Suspense A/c				180
	(Total of Sales Book carry forward by excess amount, now rectified)

(viii)	Drawings A/c	Dr.		150
	To Purchases A/c				150
	(Goods drawn by proprietor was not recorded, now rectified)

(ix)	Drawings A/c	Dr.		410
	To Repair A/c				410
	(Repair of proprietor’s personal Car was wrongly debited to Repairs Account, now rectified)

(x)	Kassim	Dr.		1,400
	To Sales A/c				700
	To Purchases A/c				700
	(Sale to Kassim was wrongly entered in the Purchases Book, now rectified)

Suspense Account
Dr.	Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
	Balance b/d	742	(ii)	Purchases	1,000
(i)	Ramesh	78	(vii)	Sales	180
(iv)	Bose	350
	Balance c/d	10
		1,180			1,180

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

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