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The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.?
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The following errors were detected before preparation of trial balance...
Rectifying Errors Before Trial Balance Preparation
Errors in accounting can lead to incorrect financial statements and misinterpretation of the company's financial position. Before preparing the trial balance, it is essential to rectify the errors to ensure the accuracy of the financial statements. The errors mentioned in the question can be rectified as follows:
a) Shortage of Rs. 100 in the Purchases Book:
To rectify this error, we need to add Rs. 100 to the Purchases Book on the next page's total. This will ensure that the total of the Purchases Book is accurate and reflects all the transactions.
b) Excess of Rs. 200 in the Purchases Returns Book:
To rectify this error, we need to subtract Rs. 200 from the Purchases Returns Book on the next page's total. This will ensure that the total of the Purchases Returns Book is accurate and reflects all the transactions.
c) Excess of Rs. 300 in the Sales Book:
To rectify this error, we need to subtract Rs. 300 from the Sales Book on the next page's total. This will ensure that the total of the Sales Book is accurate and reflects all the transactions.
d) Shortage of Rs. 400 in the Sales Returns Book:
To rectify this error, we need to add Rs. 400 to the Sales Returns Book on the next page's total. This will ensure that the total of the Sales Returns Book is accurate and reflects all the transactions.
In conclusion, before preparing the trial balance, it is essential to rectify any errors in the accounting records to ensure the accuracy of the financial statements. The errors mentioned in the question can be rectified by adding or subtracting the amount to the next page's total, ensuring that the total of each book reflects all the transactions.
Errors in accounting can lead to incorrect financial statements and misinterpretation of the company's financial position. Before preparing the trial balance, it is essential to rectify the errors to ensure the accuracy of the financial statements. The errors mentioned in the question can be rectified as follows:
a) Shortage of Rs. 100 in the Purchases Book:
To rectify this error, we need to add Rs. 100 to the Purchases Book on the next page's total. This will ensure that the total of the Purchases Book is accurate and reflects all the transactions.
b) Excess of Rs. 200 in the Purchases Returns Book:
To rectify this error, we need to subtract Rs. 200 from the Purchases Returns Book on the next page's total. This will ensure that the total of the Purchases Returns Book is accurate and reflects all the transactions.
c) Excess of Rs. 300 in the Sales Book:
To rectify this error, we need to subtract Rs. 300 from the Sales Book on the next page's total. This will ensure that the total of the Sales Book is accurate and reflects all the transactions.
d) Shortage of Rs. 400 in the Sales Returns Book:
To rectify this error, we need to add Rs. 400 to the Sales Returns Book on the next page's total. This will ensure that the total of the Sales Returns Book is accurate and reflects all the transactions.
In conclusion, before preparing the trial balance, it is essential to rectify any errors in the accounting records to ensure the accuracy of the financial statements. The errors mentioned in the question can be rectified by adding or subtracting the amount to the next page's total, ensuring that the total of each book reflects all the transactions.
Community Answer
The following errors were detected before preparation of trial balance...
D.)sales return book is credited to next page Rs. 400
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The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.?
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The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.? for Class 11 2025 is part of Class 11 preparation. The Question and answers have been prepared according to the Class 11 exam syllabus. Information about The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.? covers all topics & solutions for Class 11 2025 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.?.
The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.? for Class 11 2025 is part of Class 11 preparation. The Question and answers have been prepared according to the Class 11 exam syllabus. Information about The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.? covers all topics & solutions for Class 11 2025 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.?.
Solutions for The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.? in English & in Hindi are available as part of our courses for Class 11.
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The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.?, a detailed solution for The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.? has been provided alongside types of The following errors were detected before preparation of trial balance. Rectify them. a) The total of purchases book is carried forward to the next page Rs. 100 short. b) The total of purchases returns book is carried forward to the next page Rs. 200 excess. c) The total of sales book is carried forward to the next page Rs. 300 excess. d) The total of sales returns book is carried forward to the next page Rs. 400 short.? theory, EduRev gives you an
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