Class XI 

Work Sheet ^– Rectification of Errors:

Q:1 Posting to wrong A/c and with wrong amount.

 Trial Balance of AB Ltd did not agree. He put the difference to Suspense A/c and discovered the following errors:

ⁱ⁾                     Credit sales to Manas Rs 16,000 were recorded in the Purchase Book as Rs 10,000 and posted to the debit of Manas as Rs 1,000.

ⁱⁱ⁾                   Furniture purchased from Noor Rs 6,000 were recorded in the Purchase book as Rs 5,000 and posted to the debit of Noor Rs 2,000.

iii)         Goods returned to Rai Rs 3,000 recorded through the Sales Book as Rs 1,000.

iv)         Old machinery sold for Rs 2,000 to Maneesh recorded through the Sales book as Rs 1,800 and posted to the credit of Maneesh as Rs 1,200.

^v)                   Total of Returns Inward book Rs 2,800 posted to purchase account.

^vi)                 Amount payable to Gobind Ram for repairs done to radio Rs 1,500 and radio supplied for Rs 9,500 were entered in the Purchase Book as Rs 10,000.

^vii)                Furniture amounting to Rs 6,500 purchased on credit from Quality Furniture Company. An entry for Rs 5,600 was passed in the Purchase book.

^{Q:2 Errors when Journal is correct but posting to ledger is not made.}

^{In the following Journal entries are correct, there is omission in Ledger only.}

i) Discount allowed to Rajesh Rs 200 omitted to be posted to discount A/c.

ii) Discount allowed to Rajesh Rs 200, correctly entered in journal but not posted to the ledgers.

iii) Discount allowed Rs 200 to Rajesh ^{correctly entered in journal but posted to Discount A/c as 20.}

^iv) Discount allowed Rs 200 to Rajesh ^{correctly entered in journal but posted to Discount A/c as 220.}

Q: 3 Errors related to subsidiary books:

i)             Credit sales to Gopal Rs 10,000 were recorded in the Purchase book.

ii)           Credit sales to Gopal Rs 10,000 were recorded in the Purchase book but Gopal’s A/c was correctly debited.

iii)         Credit purchase from Mayank Rs 15,000 were recorded in Sales Book.

iv)         Credit purchase from Mayank Rs 15,000 were recorded in Sales Book but Mayank’s A/c was correctly posted.

v)           Goods sold to Ramesh for Rs 1,000 entered in Sales book as Rs 100.

vi)         Goods sold for cash for Rs 1,000 omitted to be enterd in the Cash Book.

vii)        Goods sold for cash for Rs 1,000 entered in the Cash Book omitted to be posted.

viii)      Goods sold to Ramesh for Rs 1,000 entered in Sales book, omitted to be posted.