(HOTS) Questions - Rectification of Errors Commerce Notes | EduRev

Crash Course of Accountancy - Class 11

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Commerce : (HOTS) Questions - Rectification of Errors Commerce Notes | EduRev

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1. Purchase of office equipment from ramu worth Rs. 600 in cash was entered in the purchase book and accordingly credited to the suppliers account.

2. Purchase of office equipment from ramu worth Rs. 600 in cash was entered in the purchase book and was posted there from both.

3. Goods bought by Michel a partner for her personal use without any payment being made as yet , was entered in the purchase book.

4. Goods of Rs. 5000 and wages of Rs. 1000 were used in making furniture but no entry was passed for it.

5. Closing stock was undervalued by Rs. 600.

6. Closing stock was overvalued by Rs. 700.

7. Amount payable to gobi for repairs done to a machinery Rs. 300 and a new machinery supplied for Rs. 3800, were entered in the purchase book as Rs. 3000.


Single sided errors:

(1) Credit sales to afat for Rs. 4,000 was not posted to his account.

(2) Credit sales to afat for Rs. 4,000 was not posted to the sales account.

(3) Credit purchases for Rs. 7,000  from mafat was not posted to his account.

(4) Credit purchases for Rs. 7,000  from mafat was not posted to purchases account.

(5) Goods returned to didi for Rs. 8,000 was not posted to her account.

(6) Goods returned to didi for Rs. 8,000 was not posted to the purchase return account.

(7) Goods returned from gogo for Rs.10,000 was not posted to his account.

(8) Goods returned from gogo for Rs. 10,000 was not posted to his account.

(9) Goods returned from gogo for Rs. 10,000 was not posted to return inward book.

(10) Credit sales to afat for Rs. 4,000 was posted to his as Rs. 400.

(11) Credit sales to afat for Rs. 4,000 was debited to his as Rs. 1400.

(12) Credit sales to afat for Rs. 4,000 was debited to his as Rs. 1400.

(13) Credit sales to afat for Rs. 4,000 was wrongly credited to his account.

(14) Credit sales to afat for Rs. 4,000 was wrongly credited to his account as Rs. 400.

(15) Credit sales to afat for Rs. 4,000 was posted to sales a/c as Rs. 500.

(16) Credit sales to afat for Rs. 4,000 was credited to sales a/c as Rs. 1500.

(17) Credit sales to afat for Rs. 4,000 was wrongly debited to sales a/c.

(18) Credit sales to afat for Rs. 4,000 was debited to sales a/c as Rs. 2500.

(19) Credit purchases for Rs. 7,000  from mafat posted to his account Rs. 700.

(20) Credit purchases for Rs. 7,000  from mafat credited to his account Rs. 1700.

(21) Credit purchases for Rs. 7,000  from mafat was wrongly debited to his account.

(22) Credit purchases for Rs. 7,000  from mafat debited to his account Rs. 2700.

(23) Credit purchases for Rs. 6,000  from mafat posted to purchases account Rs. 600.

(24) Credit purchases for Rs. 6,000  from mafat debited to purchases account Rs. 1600.

(25) Credit purchases for Rs. 6,000  from mafat was wrongly credited to purchase account. (26) Credit purchases for Rs. 6,000  from mafat credited to purchase as Rs. 2600.

(27) Goods returned to dada for Rs. 8,000 was posted to his account as Rs. 800.

(28) Goods returned to dada for Rs.8,000 was debited to his account as Rs. 1800.

(29) Goods returned to dada for Rs. 8,000 was wrongly  credited to his account.

(30) Goods returned to dada for Rs. 8,000 was wrongly  credited to his account as Rs. 2800.

(31) Goods returned to dada for Rs. 5,000 was posted to purchase return account as Rs. 500.

(32) Goods returned to dada for Rs. 5,000 was credited purchase return account as Rs. 1500.

(33) Goods returned to dada for Rs. 5,000 was wrongly debited to purchase return account.

(34) Goods returned to dada for Rs. 5,000 was wrongly debited to purchase return account as Rs. 2500.

(35) Goods returned from gogo for Rs. 10,000 was posted to his account as Rs. 1000.

(36) Goods returned from gogo for Rs. 10,000 was credited to his account as Rs. 2000.

(37) Goods returned from gogo for Rs. 10,000 was wrongly debited to his account.

(38) Goods returned from gogo for Rs. 10,000 was debited to his account as Rs. 3000.

(39) Goods returned from gogo for Rs. 10,000 was posted to sales return account as Rs. 1000.

(40) Goods returned from gogo for Rs. 10,000 was debited to sales return account as Rs. 2000.

(41) Goods returned from gogo for Rs. 10,000 was wrongly credited to sales return a/c .

(42) Goods returned from gogo for Rs. 10,000 was credited to sales return account as Rs. 3000.

(43) Credit sales to afat for Rs. 4,000 was recorded in purchase book however afat’s account was correctly debited.

(44) Credit purchases for Rs. 7,000  from mafat was recorded in sales book however mafat’s account was correctly credited.

(45) Goods returned to didi for Rs. 8,000 was recorded in sales return book however didi’s account was correctly debited.

(46) Goods returned from gogo for Rs. 10,000 was recorded in purchase return book however gogo’s account was correctly credited.

(47) Credit sales to afat for Rs. 4,000 was recorded in purchase book as Rs. 5000  however afat’s account was correctly debited.

(48) Credit purchases for Rs. 7,000  from mafat was recorded in sales book as Rs. 8000  however mafat’s account was correctly credited.

(49) Goods returned to didi for Rs. 8,000 was recorded in sales return book as Rs. 9000 however didi’s account was correctly debited.

(50) Goods returned from gogo for Rs. 10,000 was recorded in purchase return book as Rs.11000 however gogo’s account was correctly credited.

(51) Credit sales to afat for Rs. 4,000 was recorded in purchase book however afat’s account was debited with Rs. 400 only.

(52) Credit sales to afat for Rs. 4,000 was recorded in purchase book however afat’s account was credited with Rs. 1400 only.

(53) Credit purchases for Rs. 7,000  from mafat was recorded in sales book however mafat’s account was credited with Rs. 700 only.

(54) Credit purchases for Rs. 7,000  from mafat was recorded in sales book however mafat’s account was debited with Rs. 1700 only.

(55) Goods returned to didi for Rs. 8,000 was recorded in sales return book however didi’s account was debited with Rs. 800 only.

(56) Goods returned to didi for Rs. 8,000 was recorded in sales return book however didi’s account was credited with Rs. 1800 only.

(57) Goods returned from gogo for Rs. 10,000 was recorded in purchase return book however gogo account was credited with Rs. 1000 only.

(58) Goods returned from gogo for Rs. 10,000 was recorded in purchase return book however gogo account was debited with Rs. 1000 only.

(59) Credit sales to afat for Rs. 4,000 was recorded in purchase book as Rs. 5000  however afat’s account was correctly debited.

(60) Credit sales to afat for Rs. 4,000 was recorded in purchase book as Rs. 5000  however afat’s account was debited with Rs.500.

(61) Credit sales to afat for Rs. 4,000 was recorded in purchase book as Rs. 5000  however afat’s account was credited with Rs. 500.

(62) Credit purchases for Rs. 7,000  from mafat was recorded in sales book as Rs. 8000  however mafat’s account was correctly credited.

(63) Credit purchases for Rs. 7,000  from mafat was recorded in sales book as Rs. 8000  however mafat’s account was credited with Rs. 700.

(64) Credit purchases for Rs. 7,000  from mafat was recorded in sales book as Rs. 8000  however mafat’s account was debited with Rs. 700.

(65) Goods returned to didi for Rs. 8,000 was recorded in sales return book as Rs. 9000 however didi’s account was correctly debited.

(66) Goods returned to didi for Rs. 8,000 was recorded in sales return book as Rs. 9000 however didi’s account was debited with Rs. 800.

(67) Goods returned to didi for Rs. 8,000 was recorded in sales return book as Rs. 9000 however didi’s account was credited with Rs. 800.

(68) Goods returned from gogo for Rs. 10,000 was recorded in purchase return book as Rs. 11000 however gogo’s account was correctly credited.

(69) Goods returned from gogo for Rs. 10,000 was recorded in purchase return book as Rs. 11000 however gogo’s account was credited with Rs. 1000.

(70) Goods returned from gogo for Rs. 10,000 was recorded in purchase return book as Rs. 11000 however gogo’s account was debited with Rs. 1000.

(71) Rs. 5000 Paid for repairs for a second hand machinery purchased was debited to repairs a/c.

(72) Rs. 5000 Paid for repairs for a second hand machinery purchased was debited to repairs a/c as Rs. 500.

(73) Rs. 5000 Paid for repairs for a second hand machinery purchased was debited to repairs a/c as Rs. 50000.

(74) Rs. 5000 Paid for repairs for a second hand machinery purchased was credited to repairs a/c as Rs. 500.

(75) Rs. 3000 Paid to jojo was debited to wowo.

(76) Rs. 3000 Paid to jojo was debited to wowo as Rs. 300.

(77) Rs. 3000 Paid to jojo was debited to wowo as Rs. 30000.

(78) Rs. 3000 Paid to jojo was credited to wowo as Rs. 300.

(79) Rs. 7000 Paid for a purchase of office table was posted to purchase a/c.

(80) Rs. 7000 Paid for a purchase of office table was debited to purchase a/c.

(81) Rs. 7000 Paid for a purchase of office table was credited to purchase a/c.

(82) Rs. 7000 Paid for a purchase of office table was posted to purchase a/c as Rs. 700.

(83) Rs. 7000 Paid for a purchase of office table was debited to purchase a/c as Rs. 1700.

(84) Rs. 7000 Paid for a purchase of office table was credited to purchase a/c as Rs. 2700.

(85) Salary paid to dahiya for Rs. 400 was debited to his personal a/c.

(86) Salary paid to dahiya for Rs. 400 was debited to his personal a/c as Rs. 40.

(87) Salary paid to dahiya for Rs. 400 was credited to his personal a/c as Rs. 40.

(88) Salary paid to dahiya for Rs. 400 was debited to bahiya a/c.

(89) Salary paid to dahiya for Rs. 400 was debited to bahiya a/c as Rs. 40.

(90) Salary paid to dahiya for Rs. 400 was credited to bahiya a/c as Rs. 40.

(91) Sale of furniture for Rs. 4,00 was posted in sales a/c.

(92) Sale of furniture for Rs. 4,00 was credited to sales a/c.

(93) Sale of furniture for Rs. 4,00 was credited to sales a/c as Rs. 40.

(94) Sale of furniture for Rs. 4,00 was debited to sales a/c as Rs. 40.

(95) Rs. 1000 received from mango was credited to tango as Rs. 100.

(96) Rs. 1000 received from mango was debited to tango as Rs. 100.

(97) Purchase book has been under cast by Rs. 500.

(98) Purchase book has been overcast by Rs. 600.

(99) Sales book has been under cast by Rs. 700.

(100) Sales book has been over cast by Rs. 800.

(101) Purchase return book has been under cast by Rs. 900.

(102) Purchase return book has been overcast by Rs. 1000.

(103) Sales return book has been under cast by Rs. 1100.

(104) Sales return book has been over cast by Rs. 1200.

(105) The total of purchase book was carried forward Rs. 1300 less.

(106) The total of sales book was carried forward Rs. 1400 less.

(107) The total of purchase book was carried forward Rs. 1300 more.

(108) The total of sales book was carried forward Rs. 1400 more.

(109) The total of purchase book was carried forward Rs. 1300 less on page 20 and Rs. 2000 more on page 22.

(110) The total of sales book was carried forward Rs. 1300 less on page 20 and Rs. 2000 more on page 22.

(111) The total of purchase book was carried forward Rs. 2300 less on page 20 and Rs. 2000 more on page 22.

(112) The total of sales book was carried forward Rs. 3300 less on page 20 and Rs. 2000 more on page 22.

(113) The total of purchase book was carried forward as Rs. 1300 instead of Rs. 3100.

(114) The total of sales book was carried forward as Rs. 4100 instead of Rs. 1400.

(115) Sales to X Rs. 600 were posted to Y account.

(116) Sales to X Rs. 600 were posted to Y account as Rs. 60.

(117) Sales to X Rs. 600 were debited to Y account as Rs. 60.

(118) Sales to X Rs. 600 were credited to Y account as Rs. 60.


Hots:

1. A bill receivable worth Rs. 6800 received from a debtor was entered in the bills payable book though correctly entered in the debtors account.

2. A sum of Rs. 500 collected from singh a debtor, whose dues were already written off as bad debt, was posted to the credit of singh account.

3. A sum of Rs. 350 owed by ravi was included in the list of sundry creditors.

4. A sum of Rs. 350 owed to ravi was included in the list of sundry debtors.

5. Salary paid for the month of june was posted twice Rs. 150.

6. Cash paid to Obama Rs. 9800 against our acceptance was debited to osama.

Jadoo table

Correct
Incorrect
Incorrect ( Reverse)
1+3
Rectified entry










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