Rectification of Error Worksheet

The document contains questions asking to pass journal entries to rectify various accounting errors before and after preparing a trial balance. The errors include incorrect posting of sale and purchase amounts to customer and supplier accounts, wrong recording of cash and credit transactions, and incorrect carrying forward of account balances.

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Rectification of Error Worksheet

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Mayank Verma

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RECTIFICATION OF ERROR

IMPORTANT QUESTIONS

Q1 - Pass necessary Journal entries to rectify the following errors:

A) Before making Trial Balance
B) After making Trial Balance
(i) Sale to Rajesh 30,000 posted to his account as 3,000.
(ii) Sale to Ram 40,000 debited to his account as ₹4,000.
(iii) Sale to Rahul 10,000 credited to his account as ₹ 1,000.
(iv) Sale to Raman 5,600 posted to his account as ₹6,500.
(v) Purchases of 8,755 from Naresh posted to his account as ₹5,578.
(vi) Purchases of 6,580 from Shyam posted to his account as ₹8,560.
(vii) Cash sale to Amit of 20,000 posted as 2,000.
(viii) Debit balance of 8,000 was carried forward as a credit balance in
Rohan’s Account.
(ix) Credit purchase of furniture 10,000 from Anil was posted as 1,000.

Q2 - Pass necessary Journal entries to rectify the following errors:

1. A credit sale of old machinery to Sohan for ₹1,700 was entered in
the Sales Book for ₹7,100
2. A credit sale of old furniture to Prem for ₹ 1,700 was credited to
the Sales Account
3. 5,000 paid for the installation of machinery debited to Wages
Account
4. Goods (Cost ₹2,000, Sale Price ₹2,400) taken by the proprietor
were not recorded anywhere.
5. Cash sale of ₹1,700 to Gaurav was recorded as ₹7,100.
6. 10,000 paid for the electricity bill of the proprietor's residence was
debited to Electricity Expenses Account.
7. Goods sold for ₹350 to Hari on credit were omitted from the
accounts although cash received subsequently from him stands
posted to his credit.
8. On 31st March, 2022 goods of the value of ₹3,000 were returned
by Hari and were taken into stock on the same date, but no entry
was passed in the books.

COMPLETE EXPLANATION OF THIS CHAPTER

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CLASS 11 ACCOUNTS
RECTIFICATION OF ERROR
IMPORTANT QUESTIONS

Q3 - Pass necessary Journal entries to rectify the following errors:

1. A credit sale of ₹1,700 to Mohan was recorded as sales to Krishan
2. Bill Receivable of ₹8,100 received from Ravinder was recorded in Bills
Payable Book.
3. An amount of ₹7,500 withdrawn from bank by the proprietor for his personal
use was debited to Purchases Account.
4. Cartage paid for the newly purchased furniture ₹500, posted to Cartage
Account.
5. A credit sale of old furniture to Rohan for ₹1,700 was posted as ₹7,100.
6. 8,000 salary paid to Varun, an employee, debited to his personal account.
7. An amount of ₹2,860 due from Prasad, written off as bad in previous year,
was recovered and credited to his personal account.
8. A credit sale of ₹1,700 to Krishan was posted to Kishan's Account.

Q4 - Pass necessary Journal entries to rectify the following errors:

1. A credit sale of ₹1,700 to Asha was recorded as sale to Anshul as ₹7,100.
2. A credit sale of ₹1,700 to Mohan was recorded in the Purchases Book.
3. Machinery purchased for ₹50,000 was passed through the Purchases Book.
4. A discounted bill of exchange receivable for ₹8,000 returned by the firm's
bank had been credited to the Bank Account and debited to Bills Receivable
Account.
5. A credit sale of ₹5,000 to Ram omitted to be recorded in the books.
6. A credit sale of old furniture to Mahesh for ₹500 omitted to be posted.

Q5 - Pass necessary Journal entries to rectify the following errors:

1. A credit sale of ₹1,700 to Ram was recorded as ₹7,100.
2. Cash purchase of ₹8,100 from Bharat was recorded as ₹1,800
3. .A cash sale of ₹1,700 to Meena was posted to the credit of Meena.
4. A cheque for ₹640 received from Guru was dishonoured and was posted to
the debit of Sales Return Account.
5. An amount of ₹15,000 withdrawn from bank by the proprietor for office use
was debited to Drawings Account.
6. Wages paid for the construction of office debited to Wages Account ₹20,000.
7. Old furniture Sold for ₹5,000 was passed through the Sales Book.

COMPLETE NOTES OF THIS CHAPTER

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CLASS 11 ACCOUNTS
RECTIFICATION OF ERROR
IMPORTANT QUESTIONS

Q6- Rectify the following errors identified in the books of Dutt. The Trial Balance
did not match, ₹14,930 being excess credit. The difference was placed in
Suspense Account:
1. An amount of ₹100 was received from Das on 31st March, 2022 but was
entered in the Cash Book on 4th April, 2022.
2. Returns Inward Book for December was shortcasted by ₹1,000.
3. Purchase of an office table for ₹ 3,000 was passed through the Purchases
Book.
4. ₹3,750 paid for wages to workmen for making showcases was charged to the
Wages Account.
5. Purchase of ₹670 was posted to Creditor's Account as ₹600.
6. A cheque for ₹200 received from Pradeep was dishonoured and was debited
to the 'Printing and Stationery Account'.
7. 10,000 paid for purchase of a motor cycle was debited to Miscellaneous
Expenses Account'.
8. An amount of ₹10,000 owed by Deepak was omitted from Sundry Debtors.
9. Daman paid ₹6,700 but her account was wrongly credited with ₹10,700.