CBSE Class 11 Accountancy Rectification of Errors Worksheet

CBSE Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors Fill In The Blanks

Question. Cash sale Rs 16000 were posted to sales account as Rs. 6000. In rectification entry sale account will credit by Rs…………….
Answer. 10000

Question. Sales return book over cast by Rs. 1000. For rectify this mistake sale return account will…………….. by Rs…………………..
Answer. Credit , Rs. 1000

Question. Purchase book under cast by Rs. 500. For rectify this mistake purchase account will …………….. by Rs…………………..
Answer. debit , Rs 500

Question. Goods withdrawn by kailash for personal use Rs. 500 were not recorded in the book. In rectification entry ……………… account credited.
Answer. purchase

Question. Goods sold to Mohan Rs. 10,000 was posted to his account as Rs. 1000. To rectify error Mohan account will debit by Rs……….
Answer. 9000

Question. Furniture purchased for Rs. 5000 wrongly debited to purchase account. To rectify error furniture account will……………….
Answer. debit Rs 5000

Question. ……………………account will Debit in rectify entry if bad debts Rs 2000 were not entered in the books.
Answer. bad debts 2000

CBSE Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors True And False

1. Old furniture sold recorded as sale of goods is example of one sided error. (False)
2. Goods were sold to Mr. Aman for Rs.40,000 and to Mr. Harsh for Rs.30,000. The transactions were recorded properly in the sales book, but Rs.30,000 was posted to Mr. Aman, while Rs.40,000 was posted to Mr. Harsh. This type of error is “Error of commission”. (False)
3. If the total of debit side of trial balance is short, SUSPENSE ACCOUNT will shown credit balance. (False)
4. If a mistake is committed in carrying forward a total of page no.14 to the page no.15 in sales book. The type of error is “Error of commission”. (True)
5. An amount of Rs.15,000 withdrawn by the proprietor for his paying income tax debited to the Trade Expenses Account. The rectification entry is :
Drawings A/c Dr. 15,000
To Trade Expenses A/c 15,000 (True)
6. Mr. Chhajer an amount Rs.10,000 deposited into fixed deposit through cheque of saving a/c. Accountant instead of crediting Capital A/c , Bank A/c credited. This type of error is “Error of commission”. However, fixed deposit a/c is correctly recorded. (True)
7. Rectification of error is part of an accounting. (True)
8. Error may be rectified after preparing final accounts. (True)

CBSE Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors MCQs

Chapter Name: Rectification of Errors

1 What are the classifications of Errors? 

2 What is Suspense account? How it is disposed off ? 

3 Name the errors from the following transactions.

(i) Vehicle repairs entered in Vehicle account

(ii) Purchase of Machinery entered in Purchases account

(iii) Sales to Bhishan Rs 30,000 completely omitted to be entered in the Sales book.

(iv) Purchase of goods Rs 3,000 from Cindrella entered in the Purchase book but forgot to post this transaction in Cindrella’s ledger.

(v) Depreciation on Furniture Rs 4,000 not posted to Depreciation account.

(vi) Goods bought from Rehan Rs 3,000 entered in the Purchase book as Rs 30,000.

(vii) Selling expenses have been debited to Sales account Rs 300.

(viii) Cash received from Suchitra Rs 7,000 credited to Vijitha’s account.

(ix) Goods sold to Akansha entered in the Purchase book Rs 80,000.

(x) Salary paid to Karun Rs 20,000 debited to his personal account.

4 Rectify the following erro`

(i) Goods sold to Prashob Rs 500 credited to his account.

(ii) Goods purchased from Ashish Rs 300 debited to his account.

(iii) B/P issued to Tanna Rs 1,000 credited to Tanna’s a/c Rs 500

(iv) Goods purchased from Kannan Rs 3000 debited to his account as Rs1,000.

(v) Goods sold to Sharma Rs 120 recorded in the sales book as Rs 100.

(vi) B/R received from Mr.Kazi Rs900 recorded in the book as Rs 600.

(vii) Wages paid  Rs 405 recorded in the Cash book as Rs 450.

(viii) Goods bought from Taha Rs 5,000 recorded in the book as Rs 7,000.

(ix) Goods bought from Mr. Ajith Rs 5000 recorded in the Sales Book.

(x) Goods sold to Mr. Ranjith Rs 7000 recorded in the Purchase Book.

5 Rectify the following erro Rs

(i) Goods bought from Mr. Kimberly Rs 7000 recorded in the Sales Book. However Kimberly’s account is correctly recorded/posted..

(ii) Goods sold to Mr. Raj Rs 17000 recorded in the Purchase Book. However Raja/c is correctly recorded/posted.

(iii) Goods returned by Mr. Rahul worth `800 taken into stock Rs 1,000.

(d) Old machinery sold for Rs 2,000 to Maneesh recorded through sales book as Rs1,800 and posted to the credit of Manish as Rs 1,200.

(e) Total of Returns inwards book Rs 2,800 posted to Purchase account. Rectify the above errors and prepare suspense account to ascertain the difference in trial balance. but not entered in the books of a/c.

(iv) Rent paid to Land lord debited to Land lord’s a/c.

(v) Sale of Furniture credited to Sales a/c.

(vi) Salary paid to Jyothi Rs 12,000 debited to her personal account.

6 Trial balance of Jitin did not agree and he put the difference to suspense account. He discovered the following errors:

(a) Sales return book overcast by Rs 800.

(b) Purchases return to Sahu Rs 2,000 were not posted.

(c) Goods purchased on credit from Narula Rs 4,000 though taken into stock, but no entry was passed in the books.

(d) Installation charges on new machinery purchased Rs 500 were debited to sundry expenses account as Rs 50.

(e) Rent paid for residential accommodation of Jitin (the proprietor) Rs 1,400 was debited to Rent account as `1,000. Rectify the errors and prepare suspense account to ascertain the difference in trial balance.

7 Trial balance of Arora did not agree and showed an excess debit of Rs16,300. He put the difference to a suspense account and discovered the following errors:

(a) Cash received from Rajat Rs 5,000 was posted to the debit of Kamal as Rs 6,000.

(b) Salaries paid to an employee Rs 2,000 were debited to his personal account as Rs 1200.

(c) Goods withdrawn by proprietor for personal use Rs 1,000 were credited to sales account as Rs 1,600.

(d) Depreciation provided on machinery Rs 3,000 was posted to Machinery account as Rs 300.

(e) Sale of old car for Rs 10,000 was credited to sales account as Rs 6,000. Rectify the errors and prepare suspense account.

8 Give journal entries to rectify the following errors assuming that suspense account had been opened.

(a) Goods distributed as free sample Rs 5,000 were not recorded in the books.

(b) Goods withdrawn for personal use by the proprietor Rs 2,000 were not recorded in the books.

(c) Bill receivable received from a debtor Rs 6,000 was not posted to his account.

(d) Total of Returns inwards book Rs 1,200 was posted to Returns outwards account.

(e) Discount allowed to Reema Rs 700 on receiving cash from her was recorded in the books as Rs 70.

9 Trial balance of Renjit did not agree. He put the difference to suspense account and discovered the following errors :

(a) Credit sales to Manas Rs 16,000 were recorded in the purchases book as Rs 10,000 and posted to the debit of Manas as Rs 1,000.

(b) Furniture purchased from Noor Rs 6,000 was recorded through purchases book as Rs 5,000 and posted to the debit of Noor Rs 2,000.

(c) Goods returned to Rai Rs 3,000 recorded through the Sales book as

10 Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors :

(a) In the sales book for the month of January total of page 2 was carried forward to page 3 as Rs 1,000 instead of Rs 1200 and total of page 6 was carried forward to page 7 as Rs 5,600 instead of Rs 5,000.

(b) Wages paid for installation of machinery Rs 500 was posted to wages account as Rs 50.

(c) Machinery purchased from R & Co. for Rs 10,000 on credit was entered in Purchase Book as Rs 6,000 and posted there from to R & Co. as Rs 1,000.

(d) Credit sales to Mohan Rs 5,000 were recorded in Purchases Book.

(e) Goods returned to Ram Rs 1,000 were recorded in Sales Book.

(f) Credit purchases from S & Co. for Rs 6,000 were recorded in sales book. However, S & Co. was correctly credited.

(g) Credit purchases from M & Co. Rs 6,000 were recorded in Sales Book as Rs 2,000 and posted there from to the credit of M & Co. as Rs 1,000.

(h) Credit sales to Raman Rs 4,000 posted to the credit of Raghvan as Rs 1,000.

(i) Bill receivable for Rs 1,600 from Noor was dishonoured and posted to debit of Allowances account.

(j) Cash paid to Mani Rs 5,000 against our acceptance was debited to Manu.

(k) Old furniture sold for Rs 3,000 was posted to Sales account as Rs 1,000.

(l) Depreciation provided on furniture Rs 800 was not posted.

(m) Material Rs 10,000 and wages Rs 3,000 were used for construction of building. No adjustment was made in the books. Rectify the errors and prepare suspense to ascertain the difference in trial balance.
 

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