Credit sales to Mohan Rs. Discount allowed to the debtors was wrongly posted as ₹ 60 instead of ₹ 100, the rectification entry would be to post the difference of the amount again i.e. 4,000 were recorded in sales return book. 7,000 were recorded in sales Book. 2. 2,000 were posted to the debit of sales account as Rs. Discount allowed to a debtor on receiving cash from him was not posted to discount account, the rectification entry would be to post the discount allowed to the debtor to the discount allowed account and then enter the corresponding suspense account. If not, you need to identify the errors and rectify them. Goods returned to Rakesh Rs. Cash sales Rs. Salary paid was debited to the employee’s personal account, the rectification entry would be to debit the salary account and credit the employee’s account. 6,000. Goods withdrawn by proprietor for personal use Rs. Sale of old car was credited to the sales account as ₹ 6,000 instead of crediting the car account with ₹ 10,000, the rectification entry would be to, Debit the sales account with ₹ 6,000 to rectify the wrong credit of ₹ 6,000. Furniture purchased for Rs. Credit purchases from Nanak Rs. Machinery purchased on credit from Raman for Rs. Trial balance of Raju showed an excess debit of Rs. NCERT book for Accountancy in class 11 is strongly recommened by teachers and the CBSE and NCERT boards. Cash sales were posted (credited) to commission account, the rectification entry would be to debit the amount credited to commission account and credit Sales account. 20,000 recorded through Purchases Book as Rs. 800 were not posted to Drawings account. Goods withdrawn by proprietor for personal use was srongly credited to the sales account as ₹ 1,600 instead of debiting the drawings account with ₹1,000, the rectification entry would be to, Debit the sales account with ₹ 1,600 to rectify the wrong credit of ₹ 1,600, Depreciation provided on machinery was posted to the machinery account as ₹ 300 instead of ₹ 3,000, the rectification entry would be to. 6,000. 1,000 were recorded as Rs.1,600. As credit sales to Mohan were not recorded, the rectification would be to record them. Debit Mohan’s account with ₹ 5,000 to represent the transaction. 7,000 were not posted. NCERT Solutions of Class 11 Trial balance and Rectification of Errors includes all the exercise problems solutions. On the other side Rakesh’s account is wrongly credited with ₹ 4,000 and hence Rakesh’s account should be credited with ₹ 4,000 to rectify it. So is the case if you are looking for CBSE class 11 Commerce related topic . Two-sided errors are those errors that have been committed on the both sides, i.e. Debit the purchases account to record the credit purchase from Rohan. 5,000 were not posted to Debtors account. Purchases return account book is overcast (on the credit side) by ₹ 200, the rectification entry would be to debit ₹ 200 to the purchases return account and credit ₹ 200 to the suspense account. 2,000 received from a debtor was not posted to Bills receivable account. Credit purchases from S & Co. were wrongly recorded (credited) in sales book, the rectification entry would be to. TS Grewal Accountancy Class 11 Solutions Chapter 13 Rectification of Errors. Goods returned to Naresh Rs. Bill receivable for Rs. Credit purchases from Rohan were not posted, the rectification entry would be to post the credit purchases from Rohan. 4,000 was posted as Rs. Cash received from Kohli Rs. Trial Balance and Rectification of Errors Furnitue purchased was debited to purchases account, the rectification entry would be to, Credit the purchases account to rectify the wrongly debited amount of ₹ 10,000, Debit the furtniture account with ₹ 10,000, Machinery purchased on credit from Raman was recorded (debited) to purchases book, the rectification entry would be, Credit the purchases account to rectify the wrongly debited amount of ₹ 20,000, Debit the machinery account with ₹ 20,000, Repairs on machine were debited to machinery account, the rectification entry would be to, Credit the machinery account to rectify the wrongly debited amount of ₹ 1,400, Debit the repairs on machinery account with ₹ 1,400, Repairs on overhauling of second hand machinery were debited to repairs account, the rectification entry would be, Credit the repairs account to rectify the wrongly credited amount of ₹ 2,000, Sale of old machinery at book value was credited to sales account, the rectification entry would be, Debit the sales account to rectify the wrongly credited amount of ₹ 3,000, Credit the machinery account with ₹ 3,000. MCQ Questions for Class 11 Accountancy with Answers were prepared based on the latest exam pattern. 400. Depreciation provided on machinery Rs. Depreciation provided on machinery Rs. 200. Students are always suggested to pay attention to their revision track as it is very beneficial in keeping them ever ready for the exam. How will you rectify the following errors? Bad debts written off Rs. 1,000. Credit sales to Raman Rs. Extramarks offers notes & NCERT solutions of Trial Balance and Rectification of Errors for CBSE Class 11. While the errors affecting the trial balance affect only one account and for these, we cannot pass a journal entry. On account of the chapter’s importance, we drafted our revision notes being mindful about the preparedness that is to be instilled among the students of class 11, so that they built a strong base for their HS examination of class 12. Goods withdrawn for personal use by the proprietor Rs. Goods returned from Mahesh Rs. 11. Salary paid Rs. 50. Goods returned to Rakesh were recorded (debited) to sales return account, the rectification entry would be. 1,500 was posted to Sabu’s account. Creit the suspense account with the difference i.e. Preparation of Trial Balance. Credit sales to Rupam Rs. MCQ Questions for Class 11 Accountancy with Answers were prepared based on the latest exam pattern. CBSE Notes⇒Class 11th ⇒ Accounts ⇒ Chapter 6. Goods returned to Rakesh Rs. However, Mohan’s account was correctly debited. This document is highly rated by Commerce students and has been viewed 19509 times. As goods returned to Rakesh were not recorded, the rectification would be to record them. 1,000 were recorded as Rs.100. A credit sales to Mohan were recorded with a higher value, the rectification would be to record the rectification entry, Credit purchases from Rohan were recorded with a higher value, the rectification would be to record the rectification entry, Goods returned to Rakesh were recorded with a higher value, the rectification would be to record the rectification entry, Goods returned from Mahesh were recorded with a higher value, the rectification would be to record the rectification entry. Goods returned from Nahesh Rs. Sale of old car for Rs. This page contains solutions to numberical questions solutions for the chapter 6 Trial Balance and Rectification of Errors numberical questions. Bills receivable received from debtor were not posted to his account, the rectification entry would be to. Trial Balance and Rectification of Errors 185 6.3 Preparation of Trial Balance Theoritically spreading, a trial balance can be prepared in the following three ways : (i) Totals Method (ii) Balances Method (iii) Totals-cum-balances Method 6.3.1 Totals method Under this method, total of each side in the ledger (debit and credit) is ascertained Goods withdrawn by proprietor for personal use Rs. Goods distributed as free sample were not recorded, the rectification entry would be to to record the goods distributed as free sample. In trial balances and rectification of errors class 11 notes; you will learn about the basic principles of accounting that for every debit there will be an equal credit.