Rectification of Errors - 2 | Accountancy Class 11 - Commerce PDF Download

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