Nội dung text TS-Grewal-Class11-CH13.pdf
Q.1 How will be the following errors rectified? (i) Purchases Book is overcasted by ₹ 10,000. (ii) Purchases Return Book is overcasted by ₹ 1,000. (iii) Purchases Return Book’s balance is carried forward in excess by ₹ 100. (iv) Purchases Book’s balance is carried forward in excess by ₹ 1,000. The solution can be presented as follows
Q.2 How will be the following errors rectified? (i) Sales Book is short casted by ₹ 5,000. (ii) Sales Return Book is short casted by ₹ 500. (iii) Balance of Sales Book is carried forward short by ₹ 1,000. (iv) Balance of Sales Return Book is carried forward short by ₹ 100. The solution can be presented as follows
Q.3 How will you rectify the following errors? (i) Sales Book is overcasted by ₹ 5,000. (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. The solution can be presented as follows
Q.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. The solution can be presented as follows