CBSE Class 11 Accountancy Chapter 18 – Rectification of Errors

Book Back Questions with Video Solutions

In this article, you will find book back sums with solved video links to help you practice and understand the concept clearly.

Rectification of Errors: -

Errors may or may not affect the trial balance, but they must be detected and rectified. The process of detecting errors and the procedure to correct the accounting records are called the rectification of errors.

Objectives of Rectification of Errors: -

The following are the four objectives of Rectification of Errors:

• Maintaining correct accounting records.

• Redrafting the trial balance with the rectified ledger balances.

• Preparation of the correct profit and loss account by using the rectified figures to find out the correct profit/loss, as the case may be.

• Preparation of a balance sheet with the rectified figures to depict the correct value of the assets and liabilities of the business.

Classification of Errors:

The following are four categories of errors:

1. Errors of Omission

2. Errors of Commission

3. Errors of Principle

4. Compensating Errors 

Practice Questions

Watch the video and practice the sums for a better understanding of the concepts.

Question 1:

How will be the following errors rectified?

(a) Purchases Book is overcasted by ₹ 20,000.

(b) Purchases Return Book is overcasted by ₹ 5,000.

(c) Purchases Return Book's balance is carried forward in excess by ₹ 500. 

(d) Purchases Book's balance is carried forward in excess by ₹ 1,000. 

Note: The above errors have been identified before the preparation of the trial balance.

Video Solution:

Watch the detailed explanation video: Click Here

Question 2:

How will be the following errors rectified?

(a) The Sales Book is short casted by ₹ 10,000.

(b) The Sales Return Book is short casted by ₹ 1,000.

(c) Balance of Sales Book is carried forward short by ₹1,000.

(d) Balance of Sales Return Book is carried forward short by ₹ 100.

Video Solution:

Watch the detailed explanation video: Click Here

Question 3:

How will you rectify the following errors?

(a) The Sales Book is overcasted by ₹ 8,000.

(b) Sales Return Book is short casted by ₹ 500.

(c) Balance of Sales Book is carried forward in excess by ₹1,000.

(d) Balance of Sales Return Book is carried forward in excess by ₹100.

Video Solution:

Watch the detailed explanation video: Click Here

Question 4:

Pass the necessary journal entries to rectify the following errors:

(a) Credit sale of ₹570 to Mohan was recorded as ₹750. 

(b) Credit sale of ₹ 850 to Sohan was recorded as a sale to Mohan.

(c) Credit sale of ₹ 850 to Meenu was recorded as a sale to Meena as ₹ 580.

(d) Credit sale of ₹ 850 to Ram was recorded in the Purchases Book.

(e) Credit sale of old machinery to Sohan for ₹ 1,700 was entered in the Sales Book as ₹ 7,100.

Video Solution:

Watch the detailed explanation video: Click Here

Question 5:

Pass the necessary journal entries to rectify the following error.

(a) A credit sale of ₹ 2,500 to Kishan was posted to Krishan’s account.

(b) Cash sale of ₹ 5,000 to Meenu was posted to the credit of Meena.

(c) An amount of ₹ 3,500 withdrawn from the bank by the proprietor for his personal use was debited to the Purchases account.

(d) Credit sale of old furniture to Mohan for ₹ 1,700 was posted as ₹ 7,100.

(e) A credit sale of old furniture to Babu Ram for ₹ 3,000 was credited to the sales account.

(f) Cheque of ₹ 1,280 received from Farid was dishonored and has been posted to the debit of the Sales Return Account.

Video Solution:

Watch the detailed explanation video: Click Here

Question 6:

Rectify the following errors:

(a) Sales to Ram of ₹143 posted to his account as ₹134.

(b) Sales to Ram of ₹143 debited to his account as ₹134.

(c) Sales to Ram of ₹143 credited to his account as ₹134.

Video Solution:

Watch the detailed explanation video: Click Here

Question 7:

Pass the necessary journal entries to rectify the following errors:

(a) ₹ 25,000 paid as wages for the construction of the office building is debited to the Salaries Account. 

(b) ₹ 20,000 spent on the purchases of material for the construction of the building is debited to the Purchases Account.

(c) ₹ 40,000 spent on the extension of the building was debited to the Building Repairs Account. 

(d) ₹ 25,000 spent on the whitewash of a new building was charged to the Building Repairs Account. 

(e) ₹ 4,000 paid as installation charges for newly purchased second-hand machinery was posted to the cartage account.

(f) ₹10,000 paid as repairing charges on the reconditioning of newly purchased second-hand machinery debited to the General Expenses Account.

(g) ₹ 6,000 paid as repairing charges of an existing machine in use, charged to the Machinery Account. 

(h) ₹10,000 paid by cheque for a printer was charged to the Office Expenses Account.

Video Solution:

Watch the detailed explanation video: Click Here

Question 8:

Give rectifying journal entries for the following errors:

(a) Goods returned by Mohan of ₹2,500 not recorded in books.

(b) Goods distributed as free samples for ₹8,000 not recorded.

(c) Depreciation of machinery of ₹10,000 not charged. 

(d) Goods costing ₹7,800, selling price ₹10,000, given as charity and not recorded.

Video Solution:

Watch the detailed explanation video: Click Here

Watch the Complete Chapter Playlist:

Learn CBSE Class 11 Accountancy Chapter 18 – Rectification of Errors with detailed explanations and solved problems.

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Conclusion:

Rectification of errors is an essential accounting topic that helps students understand how to identify and correct mistakes in financial records. 

Practicing CBSE Class 11 Accountancy Chapter 18 – Rectification of Errors questions regularly will strengthen your concepts, improve your accounting skills, and help you prepare confidently for your examinations.

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