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Q.1 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were not recorded. 
(ii) Credit purchases from Nayna ? 8,000 were not recorded. 
(iii) Goods returned to Priya ? 12,000 were not recorded. 
(iv) Goods returned from Rashi ? 10,000 were not recorded. 
 
Solution: 
 
Two-Sided Errors 
 
 
 
 
Journal 
Sl. no Particulars L.F. Debit ? Credit ? 
i) Mridula’s A/c Dr. 
 
5,000 
 
 
To Sales A/c 
   
5,000 
 
(Credit sales made to Mridula was not recorded) 
   
ii) Purchases A/c Dr. 
 
8,000 
 
 
To Nayna’s A/c 
   
8,000 
 
(Credit purchases from Nayna was not recorded) 
   
iii) Priya’s A/c Dr. 
 
12,000 
 
 
To Purchases Return A/c 
   
12,000 
 
(Goods returned to Priya was not recorded) 
   
iv) Sales Return A/c Dr. 
 
10,000 
 
 
To Rashi’s A/c 
   
10,000 
 
(Returned goods from Rashi was not recorded) 
   
 
Page 2


 
 
 
 
 
 
Q.1 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were not recorded. 
(ii) Credit purchases from Nayna ? 8,000 were not recorded. 
(iii) Goods returned to Priya ? 12,000 were not recorded. 
(iv) Goods returned from Rashi ? 10,000 were not recorded. 
 
Solution: 
 
Two-Sided Errors 
 
 
 
 
Journal 
Sl. no Particulars L.F. Debit ? Credit ? 
i) Mridula’s A/c Dr. 
 
5,000 
 
 
To Sales A/c 
   
5,000 
 
(Credit sales made to Mridula was not recorded) 
   
ii) Purchases A/c Dr. 
 
8,000 
 
 
To Nayna’s A/c 
   
8,000 
 
(Credit purchases from Nayna was not recorded) 
   
iii) Priya’s A/c Dr. 
 
12,000 
 
 
To Purchases Return A/c 
   
12,000 
 
(Goods returned to Priya was not recorded) 
   
iv) Sales Return A/c Dr. 
 
10,000 
 
 
To Rashi’s A/c 
   
10,000 
 
(Returned goods from Rashi was not recorded) 
   
 
 
 
 
 
 
 
Q.2 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were recorded as ? 500. 
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 800. 
(iii) Goods returned to Priya ? 12,000 were recorded as ? 1,200. 
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 1,000. 
 
Solution: 
 
Two Sided Errors 
 
Journal 
Sl. 
no 
Particulars L.F. Debit 
? 
Credit 
? 
i) Mridula’s A/c Dr. 
 
4,500 
 
 
To Sales A/c 
   
4,500 
 
(? 500 was recorded as credit sales to Mridula instead of ? 
5,000) 
   
ii) Purchases A/c Dr. 
 
7,200 
 
 
To Nayna’s A/c 
   
7,200 
 
(? 800 was recorded as credit purchases from Nayna 
instead of ? 8,000) 
   
iii) Priya’s A/c Dr. 
 
10,800 
 
 
To Purchases Return A/c 
   
10,800 
 
(Returned goods to Priya were registered as ? 1,200 
instead of ? 12,000) 
   
iv) Sales Return A/c Dr. 
 
9,000 
 
 
To Rashi’s A/c 
   
9,000 
 
(Returned goods from Rashi were registered as ? 
1,000 instead of ? 10,000) 
    
 
Page 3


 
 
 
 
 
 
Q.1 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were not recorded. 
(ii) Credit purchases from Nayna ? 8,000 were not recorded. 
(iii) Goods returned to Priya ? 12,000 were not recorded. 
(iv) Goods returned from Rashi ? 10,000 were not recorded. 
 
Solution: 
 
Two-Sided Errors 
 
 
 
 
Journal 
Sl. no Particulars L.F. Debit ? Credit ? 
i) Mridula’s A/c Dr. 
 
5,000 
 
 
To Sales A/c 
   
5,000 
 
(Credit sales made to Mridula was not recorded) 
   
ii) Purchases A/c Dr. 
 
8,000 
 
 
To Nayna’s A/c 
   
8,000 
 
(Credit purchases from Nayna was not recorded) 
   
iii) Priya’s A/c Dr. 
 
12,000 
 
 
To Purchases Return A/c 
   
12,000 
 
(Goods returned to Priya was not recorded) 
   
iv) Sales Return A/c Dr. 
 
10,000 
 
 
To Rashi’s A/c 
   
10,000 
 
(Returned goods from Rashi was not recorded) 
   
 
 
 
 
 
 
 
Q.2 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were recorded as ? 500. 
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 800. 
(iii) Goods returned to Priya ? 12,000 were recorded as ? 1,200. 
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 1,000. 
 
Solution: 
 
Two Sided Errors 
 
Journal 
Sl. 
no 
Particulars L.F. Debit 
? 
Credit 
? 
i) Mridula’s A/c Dr. 
 
4,500 
 
 
To Sales A/c 
   
4,500 
 
(? 500 was recorded as credit sales to Mridula instead of ? 
5,000) 
   
ii) Purchases A/c Dr. 
 
7,200 
 
 
To Nayna’s A/c 
   
7,200 
 
(? 800 was recorded as credit purchases from Nayna 
instead of ? 8,000) 
   
iii) Priya’s A/c Dr. 
 
10,800 
 
 
To Purchases Return A/c 
   
10,800 
 
(Returned goods to Priya were registered as ? 1,200 
instead of ? 12,000) 
   
iv) Sales Return A/c Dr. 
 
9,000 
 
 
To Rashi’s A/c 
   
9,000 
 
(Returned goods from Rashi were registered as ? 
1,000 instead of ? 10,000) 
    
 
 
 
 
 
 
 
 
Q.3 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were recorded as ? 5,400. 
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 8,800. 
(iii) Goods returned to Priya ? 12,000 were recorded as ? 12,200. 
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 11,000. 
 
Solution: 
Two-Sided Errors 
 
Journal 
Sl. 
no 
Particulars L.F. Debit 
? 
Credit 
? 
i) Sales A/c Dr. 
 
400 
 
 
To Mridula’s A/c 
   
400 
 
(? 5,400 was registered as credit sales to Mridula instead of 
? 5,000) 
   
ii) Nayna’s A/c Dr. 
 
800 
 
 
To Purchases A/c 
   
800 
 
(? 8,800 was registered as credit purchases from Nayna 
instead of ?8,000) 
   
iii) Purchases Return A/c Dr. 
 
200 
 
 
To Priya’s A/c 
   
200 
 
(? 12,200 was recorded as goods returned to Priya instead 
of ?12,000) 
   
iv) Rashi’s A/c Dr. 
 
1,000 
 
 
To Sales Return A/c 
   
1,000 
 
(? 11,000 was recorded as goods returned instead of ? 
10,000) 
   
 
Page 4


 
 
 
 
 
 
Q.1 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were not recorded. 
(ii) Credit purchases from Nayna ? 8,000 were not recorded. 
(iii) Goods returned to Priya ? 12,000 were not recorded. 
(iv) Goods returned from Rashi ? 10,000 were not recorded. 
 
Solution: 
 
Two-Sided Errors 
 
 
 
 
Journal 
Sl. no Particulars L.F. Debit ? Credit ? 
i) Mridula’s A/c Dr. 
 
5,000 
 
 
To Sales A/c 
   
5,000 
 
(Credit sales made to Mridula was not recorded) 
   
ii) Purchases A/c Dr. 
 
8,000 
 
 
To Nayna’s A/c 
   
8,000 
 
(Credit purchases from Nayna was not recorded) 
   
iii) Priya’s A/c Dr. 
 
12,000 
 
 
To Purchases Return A/c 
   
12,000 
 
(Goods returned to Priya was not recorded) 
   
iv) Sales Return A/c Dr. 
 
10,000 
 
 
To Rashi’s A/c 
   
10,000 
 
(Returned goods from Rashi was not recorded) 
   
 
 
 
 
 
 
 
Q.2 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were recorded as ? 500. 
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 800. 
(iii) Goods returned to Priya ? 12,000 were recorded as ? 1,200. 
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 1,000. 
 
Solution: 
 
Two Sided Errors 
 
Journal 
Sl. 
no 
Particulars L.F. Debit 
? 
Credit 
? 
i) Mridula’s A/c Dr. 
 
4,500 
 
 
To Sales A/c 
   
4,500 
 
(? 500 was recorded as credit sales to Mridula instead of ? 
5,000) 
   
ii) Purchases A/c Dr. 
 
7,200 
 
 
To Nayna’s A/c 
   
7,200 
 
(? 800 was recorded as credit purchases from Nayna 
instead of ? 8,000) 
   
iii) Priya’s A/c Dr. 
 
10,800 
 
 
To Purchases Return A/c 
   
10,800 
 
(Returned goods to Priya were registered as ? 1,200 
instead of ? 12,000) 
   
iv) Sales Return A/c Dr. 
 
9,000 
 
 
To Rashi’s A/c 
   
9,000 
 
(Returned goods from Rashi were registered as ? 
1,000 instead of ? 10,000) 
    
 
 
 
 
 
 
 
 
Q.3 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were recorded as ? 5,400. 
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 8,800. 
(iii) Goods returned to Priya ? 12,000 were recorded as ? 12,200. 
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 11,000. 
 
Solution: 
Two-Sided Errors 
 
Journal 
Sl. 
no 
Particulars L.F. Debit 
? 
Credit 
? 
i) Sales A/c Dr. 
 
400 
 
 
To Mridula’s A/c 
   
400 
 
(? 5,400 was registered as credit sales to Mridula instead of 
? 5,000) 
   
ii) Nayna’s A/c Dr. 
 
800 
 
 
To Purchases A/c 
   
800 
 
(? 8,800 was registered as credit purchases from Nayna 
instead of ?8,000) 
   
iii) Purchases Return A/c Dr. 
 
200 
 
 
To Priya’s A/c 
   
200 
 
(? 12,200 was recorded as goods returned to Priya instead 
of ?12,000) 
   
iv) Rashi’s A/c Dr. 
 
1,000 
 
 
To Sales Return A/c 
   
1,000 
 
(? 11,000 was recorded as goods returned instead of ? 
10,000) 
   
 
 
 
 
 
 
 
Q.4 Give rectifying entries for the following: 
(i) A credit sale of goods to Ram ? 2,500 has been wrongly passed through the ‘Purchases Book’. 
(ii) Credit purchase of goods from Shyam amounting to ? 1,000 has been wrongly passed through the 
‘Sales Book’. 
(iii) A return of goods worth ? 1,100 to Mohan was passed through the ‘Sales Return Book’. 
(iv) A return of goods worth ? 500 by Ganesh was entered in ‘Purchases Return Book’. 
 
Solution: 
Two-Sided Errors 
Page 5


 
 
 
 
 
 
Q.1 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were not recorded. 
(ii) Credit purchases from Nayna ? 8,000 were not recorded. 
(iii) Goods returned to Priya ? 12,000 were not recorded. 
(iv) Goods returned from Rashi ? 10,000 were not recorded. 
 
Solution: 
 
Two-Sided Errors 
 
 
 
 
Journal 
Sl. no Particulars L.F. Debit ? Credit ? 
i) Mridula’s A/c Dr. 
 
5,000 
 
 
To Sales A/c 
   
5,000 
 
(Credit sales made to Mridula was not recorded) 
   
ii) Purchases A/c Dr. 
 
8,000 
 
 
To Nayna’s A/c 
   
8,000 
 
(Credit purchases from Nayna was not recorded) 
   
iii) Priya’s A/c Dr. 
 
12,000 
 
 
To Purchases Return A/c 
   
12,000 
 
(Goods returned to Priya was not recorded) 
   
iv) Sales Return A/c Dr. 
 
10,000 
 
 
To Rashi’s A/c 
   
10,000 
 
(Returned goods from Rashi was not recorded) 
   
 
 
 
 
 
 
 
Q.2 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were recorded as ? 500. 
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 800. 
(iii) Goods returned to Priya ? 12,000 were recorded as ? 1,200. 
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 1,000. 
 
Solution: 
 
Two Sided Errors 
 
Journal 
Sl. 
no 
Particulars L.F. Debit 
? 
Credit 
? 
i) Mridula’s A/c Dr. 
 
4,500 
 
 
To Sales A/c 
   
4,500 
 
(? 500 was recorded as credit sales to Mridula instead of ? 
5,000) 
   
ii) Purchases A/c Dr. 
 
7,200 
 
 
To Nayna’s A/c 
   
7,200 
 
(? 800 was recorded as credit purchases from Nayna 
instead of ? 8,000) 
   
iii) Priya’s A/c Dr. 
 
10,800 
 
 
To Purchases Return A/c 
   
10,800 
 
(Returned goods to Priya were registered as ? 1,200 
instead of ? 12,000) 
   
iv) Sales Return A/c Dr. 
 
9,000 
 
 
To Rashi’s A/c 
   
9,000 
 
(Returned goods from Rashi were registered as ? 
1,000 instead of ? 10,000) 
    
 
 
 
 
 
 
 
 
Q.3 Rectify the following errors: 
(i) Credit sales to Mridula ? 5,000 were recorded as ? 5,400. 
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 8,800. 
(iii) Goods returned to Priya ? 12,000 were recorded as ? 12,200. 
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 11,000. 
 
Solution: 
Two-Sided Errors 
 
Journal 
Sl. 
no 
Particulars L.F. Debit 
? 
Credit 
? 
i) Sales A/c Dr. 
 
400 
 
 
To Mridula’s A/c 
   
400 
 
(? 5,400 was registered as credit sales to Mridula instead of 
? 5,000) 
   
ii) Nayna’s A/c Dr. 
 
800 
 
 
To Purchases A/c 
   
800 
 
(? 8,800 was registered as credit purchases from Nayna 
instead of ?8,000) 
   
iii) Purchases Return A/c Dr. 
 
200 
 
 
To Priya’s A/c 
   
200 
 
(? 12,200 was recorded as goods returned to Priya instead 
of ?12,000) 
   
iv) Rashi’s A/c Dr. 
 
1,000 
 
 
To Sales Return A/c 
   
1,000 
 
(? 11,000 was recorded as goods returned instead of ? 
10,000) 
   
 
 
 
 
 
 
 
Q.4 Give rectifying entries for the following: 
(i) A credit sale of goods to Ram ? 2,500 has been wrongly passed through the ‘Purchases Book’. 
(ii) Credit purchase of goods from Shyam amounting to ? 1,000 has been wrongly passed through the 
‘Sales Book’. 
(iii) A return of goods worth ? 1,100 to Mohan was passed through the ‘Sales Return Book’. 
(iv) A return of goods worth ? 500 by Ganesh was entered in ‘Purchases Return Book’. 
 
Solution: 
Two-Sided Errors 
 
 
 
 
 
 
 
 
 
 
 
Journal 
Sl. 
no 
Particulars L.F. Debit  
   ? 
Credit  
    ? 
i) Ram’s A/c Dr. 
 
5,000 
 
 
To Sales A/c 
   
2,500 
 
To Purchases A/c 
   
2,500 
 
(Sold goods to Ram was recorded wrongly in purchases 
Book) 
   
ii) Purchases A/c Dr. 
 
1,000 
 
 
Sales A/c Dr. 
 
1,000 
 
 
To Shyam’s A/c 
   
2,000 
 
(Purchased goods from Shyam, recorded incorrectly in sales 
book) 
   
iii) Mohan’s A/c Dr. 
 
2,200 
 
 
To Purchases Return A/c 
   
1,100 
 
To Sales Return A/c 
   
1,100 
 
(Returned goods to Mohan posted incorrectly in sales return 
book) 
   
iv) Sales Return A/c Dr. 
 
500 
 
 
Purchases Return A/c Dr. 
 
500 
 
 
To Ganesh’s A/c 
   
1,000 
 
(Goods returned by Ganesh recorded incorrectly in 
purchases return book) 
   
 
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