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NCERT · Class 11 · Accountancy

Chapter 6: Trial Balance and Rectification of Errors

Practice each question, then open the answer or worked solution.

Textbook exercises

38 questions
Q11Written answer

Explain the errors of commission and measures along with examples to rectify them. 

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Worked solution

Ans: Errors of commission are mistakes that occur as a result of a bookkeeper's or clerk's negligence in recording a transaction with incorrect amounts, incorrect balancing, incorrect posting, and/or incorrect carrying forward of an account item. The examples below will aid in the process of understanding and correcting the errors listed below. 


i. Let's look at the first example. Mr. X's sales of Rs10,000 were recorded as 1,000 from the invoice. In this case, Mr. X's account was debited with Rs 1,000 rather than Rs 10,000, resulting in a commission error. To correct this commission error, it should be further debited with Rs.9000. This will be fixed by enacting the following legislation:

Mr. X’s A/c                                          Dr.                                         9,000   

To Sales A/c                                                                                      9,000

(Rs 10,000 in goods sold to Mr X was incorrectly recorded as Rs 1,000, which has now been corrected).


ii. The purchase book was overestimated by Rs 10,000.


This mistake can be corrected in one of two ways:


a. If an error is discovered prior to preparing the trial balance, Rs 10,000 should be recorded on the debit side of the Purchases Account.


b. If an error is discovered after preparing the Trial Balance, the following entry must be recorded.

Purchase A/c                                         Dr.                               10,000

To Suspense A/c                                                                        10,000


Q12Written answer

What are the different types of errors which usually occur while recording the business transaction? 

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Worked solution

Ans: The following are the various types of errors that commonly occur when recording business transactions:

i. Errors of Omission – Errors of omission are errors that occur when the person in charge of building and maintaining the accounts fails to record a specific transaction in the books of account.


ii. Errors of Commission – Errors of commission are defined as errors or mistakes that occur as a result of certain liable actions of the individual who is responsible for maintaining accounts. These errors occur due to a lack of expertise and accounting knowledge, as well as carelessness on the part of the accounting staff. 


Q13Multiple choice

As an accountant of a company, you are disappointed to learn that the totals in your new trial balance are not equal. After going through a careful analysis, you have discovered only one error. Specifically, the balance of the Office Equipment account has a debit balance of Rs. 15,600 on the trial balance. However, you have figured out that a correctly recorded credit purchase of pen-drive for Rs 3,500 was posted from the journal to the ledger with a Rs. 3,500 debit to Office Equipment and another Rs. 3,500 debit to creditors accounts. Answer each of the following questions and present the amount of any misstatement: 


(e) If the debit column total of the trial balance is Rs. 2,40,000 before correcting the error, what is the total of the credit column. 

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Worked solution

Ans: The purchase of pendrive is wrongly debited to the office equipment account. 


a. The balance of office equipment is overstated by Rs. 3500. This is so because the cost of the pendrive of Rs. 3500 was debited twice under two heads. 

b. Since, the cost of the pendrive of Rs. 3500 was debited twice under two heads; the balance of the creditor account is understated by Rs.7000. 

c. The total of the debit column is correctly stated. 

d. The total of the credit column is understated by Rs. 7000. The credit side needs to be balanced against the debit side. 

e. The total of credit column is Rs. 233000 (i.e. Rs. 240000-7000) because it has been wrongly understated by Rs. 7000. 


Q14Written answer

Rectify the following errors: 

(i) Credit sales to Mohan Rs 7,000 were not recorded. 

(ii) Credit purchases from Rohan Rs 9,000 were not recorded. 

(iii) Goods returned to Rakesh Rs 4,000 were not recorded. 

(iv) Goods returned from Mahesh Rs 1,000 were not recorded.

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Worked solution

Ans:

Journal Entries for Rectification of Errors

Date

Particular

L.F

Debit Amount

Credit Amount


Mohan’s A/c Dr.

    To Sales A/c

(These are credit sales to Mohan, and the transaction was not recorded; this has now been corrected)


7000


7000


Purchase A/c Dr.

   To Rohan’s A/c

(It was a credit purchase from Rohan, and the transaction was not recorded; this has now been corrected.)


9000


9000


Rakesh’s A/c Dr.

  To Purchase return A/c

(Since the goods are returned to Rakesh and the transaction was not recorded, this has now been corrected)


4000


4000


Sales return A/c Dr.

     To Mahesh’s A/c

(Since the goods were returned by Mahesh and the transaction was not recorded, this has now been corrected)


1000

                          1000


Q15Written answer

Rectify the following errors: 

(i) Credit sales to Mohan Rs 7,000 were recorded as Rs 700. 

(ii) Credit purchases from Rohan Rs 9,000 were recorded. as Rs 900. 

(iii) Goods returned to Rakesh Rs 4,000 were recorded as Rs 400. 

(iv) Goods returned from Mahesh Rs 1,000 were recorded as Rs 100.

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Worked solution

Ans: 

Journal Entries for Rectification of Errors

Date

Particular

L.F

Debit Amount

Credit Amount


Mohan’s A/c Dr.

    To Sales A/c

(These are credit sales to Mohan, and the transaction was recorded as Rs. 700 instead of Rs. 7000; this has now been corrected)


6300


6300


Purchase A/c Dr.

   To Rohan’s A/c

(It was a credit purchase from Rohan, and the transaction was recorded as Rs. 900 instead of Rs. 9000; this has now been corrected.)


8100


8100


Rakesh’s A/c Dr.

  To Purchase return A/c

(Since the goods are returned to Rakesh and the transaction was recorded as Rs. 400 instead of Rs. 4000, this has now been corrected)


3600


3600


Sales return A/c Dr.

     To Mahesh’s A/c

(Since the goods were returned by Mahesh and the transaction was recorded as Rs. 100 instead of Rs.1000, this has now been corrected)


900

                          900


Q16Written answer

Rectify the following errors: 

(i) Credit sales to Mohan Rs 7,000 were recorded as Rs 7,200. 

(ii) Credit purchases from Rohan Rs 9,000 were recorded as Rs 9,900. 

(iii) Goods returned to Rakesh Rs 4,000 were recorded as Rs 4,040. 

(iv) Goods returned from Mahesh Rs 1,000 were recorded as Rs 1,600.

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Worked solution

Ans: 

Journal Entries for Rectification of Errors

Date

Particular

L.F

Debit Amount

Credit Amount


Sales A/c Dr.

    To Mohan’s A/c

(These are credit sales to Mohan, and the transaction was recorded as Rs. 7200 instead of Rs. 7000; this has now been corrected)


200


200


Rohan’s A/c Dr.

   To Purchase A/c

(It was a credit purchase from Rohan, and the transaction was recorded as Rs. 9900 instead of Rs. 9000; this has now been corrected.)


900


900


Purchase return A/c Dr.

  To Rakesh A/c

(Since the goods are returned to Rakesh and the transaction was recorded as Rs. 4040 instead of Rs. 4000, this has now been corrected)


40


40


Mahesh’s A/c Dr.

     To Sales return A/c

(Since the goods were returned by Mahesh and the transaction was recorded as Rs. 1600 instead of Rs.1000, this has now been corrected)


600

                          600


Q17Multiple choice

Rectify the following errors: 

(e) Cash paid to Babu Rs 1,500 was posted to Sabu’s account.

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Worked solution

Ans: 

Journal Entries for Rectification of Errors

Date

Particular

L.F

Debit Amount

Credit Amount


Salary A/c Dr.

    To employee’s A/c

(being salary paid, was incorrectly credited to the employee's personal account, which has now been corrected)


5000


5000


Rent A/c Dr.

   To Landlord's A/c

(Because rent was paid, it was incorrectly posted to the landlord's personal account, which has now been corrected).


4000


4000


Drawings A/c Dr.

  To Sundry Expenses A/c

((Because the goods were withdrawn for personal use, they were incorrectly debited to the sundry expenses account, which has now been corrected).


1000


1000


Kapur’s A/c Dr.

 To Kholi’s A/c

(cash received from Kholi was erroneously posted to Kapur's account, which has now been corrected)


2000

                          2000


Babu’s A/c Dr.

  To Sabu’s A/c

(cash received from Babu was erroneously posted to Babu's account, which has now been corrected)


1500


1500


Q18Multiple choice

Rectify the following errors: 

(e) Goods returned from Naresh Rs 2,000 were recorded in the purchase book.

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Worked solution

Ans: 

Journal Entries for Rectification of Errors

Date

Particular

L.F

Debit Amount

Credit Amount


Mohan A/c Dr.

    To Sales A/c

   To purchase A/c

(Because credit sales to Mohan are recorded in the purchase book, this has now been corrected)


14000


7000

7000


Sales A/c Dr.

Purchase A/c Dr.

   To Rohan A/c

(Credit purchases from Rohan are recorded in the sales book, which has now been corrected).


900

900



1800


Rakesh A/c Dr.

  To Sales return A/c

  To purchase return A/c

(Goods returned to Rakesh are recorded in the sales return book, which has now been corrected).


8000


4000

4000


Sales return A/c Dr.

Purchase return A/c Dr.

       To Mahesh A/c

(Mahesh's goods were returned and recorded in the purchase return book, which has now been corrected).


1000

1000

                          


2000


Sales return A/c Dr.

  To purchase A/c

(Since goods returned from Nahesh are recorded in the purchase book, which has now been corrected)


2000


2000


Q19Multiple choice

Rectify the following errors: 

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Worked solution

Ans: 

Journal Entries for Rectification of Errors

Date

Particular

L.F

Debit Amount

Credit Amount


Sales A/c Dr.

    To suspense A/c

(being Rs.700 overcast in the sales book, which has now been corrected)


700


700


Suspense A/c Dr.

 To Purchase A/c

(The purchase book was overcast by Rs.500, which has now been corrected).


500


500



Suspense A/c Dr.

  To Sales return A/c

(being the sales return book was overcast by Rs.300, which has now been corrected).


300


300


Purchase return A/c Dr.

       To Suspense A/c

(The purchase return book was overcast by Rs.200, which has now been corrected).


200

                          

200


Q20Multiple choice

Rectify the following errors: 

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Worked solution

Ans: 

Journal Entries for Rectification of Errors

Date

Particular

L.F

Debit Amount

Credit Amount


Suspense A/c Dr.

    To Sales A/c

(being undercast by Rs.300 in the sales book, which has now been corrected).


300


300


Purchase A/c Dr.

 To Suspense A/c

(The purchase book was undercast by Rs.400, which has now been corrected).


400


400


Return inward A/c Dr.

  To Suspense A/c

(the return inward book was undercast by Rs.200, which has now been corrected).


200


200



Suspense A/c Dr.

To return outwards A/c Dr.

(being the return outwards book was undercast by Rs.100, which has now been corrected).


100

                          

100