# 11th | chapter:17 | Rectification of Errors | Question No. 1 to 4 | Ts grewal Solution 2022-2023

#### Question 1:

How will be the following errors rectified?
(i) Purchases Book is overcasted by
` 20,000.
(ii) Purchases Return Book is overcasted by
` 5,000.
(iii) Purchases Return Book’s balance is carried forward in excess by
` 500.
(iv) Purchases Book’s balance is carried forward in excess by
` 1,000.

 Journal Date Particulars L.F. Debit  (Rs) Credit  (Rs) (i) Suspense A/c Dr. 20,000 To Purchases A/c 20,000 (Purchase book was overcastted, now rectified) (ii) Purchases Return A/c Dr. 5,000 To Suspense A/c 5,000 (Purchase return book was overcastted by Rs 1,000, now rectified) (iii) Purchases Return A/c Dr. 500 To Suspense A/c 500 (Purchase return book’s balance was carried forward in excess of Rs 100, now rectified) (iv) Suspense A/c Dr. 1,000 To Purchases A/c 1,000 (Purchase book’s balance was  carried forward in excess of Rs 1,000, now rectified)

#### Question 2:

How will be the following errors rectified?
(i) Sales Book is short casted by
` 10,000.
(ii) Sales Return Book is short casted by
` 1,000.
(iii) Balance of Sales Book is carried forward short by
` 1,000.
(iv) Balance of Sales Return Book is carried forward short by
` 100.

 Journal Date Particulars L.F. Debit  (Rs) Credit  (Rs) (i) Suspense A/c Dr. 10,000 To Sales A/c 10,000 (Sales book was undercasted, now rectified) (ii) Sales Return A/c Dr. 1,000 To Suspense A/c 1,000 (Sales return book was undercasted, now rectified) (iii) Suspense A/c Dr. 1,000 To Sales A/c 1,000 (Sales book’ balance carried forward was short, now rectified) (iv) Sales Return A/c Dr. 100 To Suspense A/c 100 (Sales return book’ balance carried forward was short, now rectified)

#### Question 3:

How will you rectify the following errors?
(i) Sales Book is overcasted by
` 8,000.
(ii) Sales Return Book is short casted by
` 500.
(iii) Balance of Sales Book is carried forward in excess by
` 1,000.
(iv) Balance of Sales Return Book is carried forward in excess by
` 100.

 Journal Date Particulars L.F. Debit  (Rs) Credit  (Rs) (i) Sales A/c Dr. 8,000 To Suspense A/c 8,000 (Sales book was overcasted by Rs 5,000, now rectified) (ii) Sales Return A/c Dr. 500 To Suspense A/c 500 (Sales book was undercasted by Rs 500, now rectified) (iii) Sales A/c Dr. 1,000 To Suspense A/c 1,000 (Sales book’s balance was  carried forward in excess by Rs 1,000, now rectified) (iv) Suspense A/c Dr. 100 To Sales Return A/c 100 (Sales return book’s balance was  carried forward in excess by Rs 100, now rectified)

#### Question 4:

Pass the necessary Journal entries to rectify the following errors:
(i) Credit sale of
` 570 to Mohan was recorded as ` 750.
(ii) Credit sale of
` 850 to Sohan was recorded as sale to Mohan.
(iii) Credit sale of
` 850 to Meenu was recorded as sale to Meena as ` 580.
(iv) Credit sale of
` 850 to Ram was recorded in the Purchases Book.
(v) Credit sale of old machinery to Sohan for
` 1,700 was entered in the Sales Book as ` 7,100.
(vi) Bill Receivable for
` 5,000 accepted by Mahinder recorded as acceptance given to Mahinder for ` 6,000.