Rectification of Errors - 1 | Accountancy Class 11 - Commerce PDF Download

 Page 1


 
 
Q.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. 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
Page 2


 
 
Q.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. 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
Page 3


 
 
Q.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. 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
 
The solution can be presented as follows 
 
  
 
 
 
 
 
 
 
 
Page 4


 
 
Q.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. 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
 
The solution can be presented as follows 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
The solution can be presented as follows 
 
 
 
 
 
Page 5


 
 
Q.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. 
 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
The solution can be presented as follows 
 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
 
The solution can be presented as follows 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
Q.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. 
The solution can be presented as follows 
 
 
 
 
 
 
 
Q.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. 
The solution can be presented as follows