Subject: 11th Accountancy
Topic: Rectification of Errors Test 2
Date of Test: 31.10.23
Total Marks: 25 marks
Time Limit: 1 hr Confidence Holds Our Heads High
QUESTIONS
1. Paid for Rent wrongly debited to miscellaneous expenses A/c. What should be credited in rectifying
Journal entry. [1]
(a) Cash A/c (b) Miscellaneous
(c) Rent A/c (d) None of the above.
2. Rs.100 paid as cartage for the newly purchased furniture was posted to Cartage. Which A/c is debited in
wrong entry? [1]
(a) Cartage A/c (b) Purchase
(c) Furniture A/c (d) None of the above.
3. The total of Purchases Book has been overcast. Which A/c should be debited? [1]
(a) Purchases A/c (b) Suspense A/c
(c) Creditor's A/c (d) None of the above.
4. Goods purchased for 5,000 were recorded as 5,500 in purchase book. Purchase A/c will be credited in
rectifying entry by: [1]
(a) 5,000 (b) 5,500
(c) 500 (d) 10,500
5. An Amount of 375 has been posted on the debit side of Commission A/c instead of 275. In the rectifying
entry Commission A/c would be: [1]
(a) Credited by 100 (b) Debited by 100
(c) Credited by 50 (d) None of these
6. Which of the following errors affect trial balance? [1]
(a) Error of Casting (b) Error in carrying forward
(c) Errors of Balancing (d) All of these
7. Which of the following errors do not affect Trial balance? [1]
(a) Compensating errors (b) Errors of posting to the wrong account but on the correct side
(c) Errors of principle (d) All of these
8. Pass the rectifying Journal Entries for the following errors: [6]
a. Sales Return Book is undercast by Rs. 2,000
b. Goods worth Rs 2,400 purchased on credit from Vikram were entered in the Sales Book. However,
Vikram’s Account had been correctly credited.
c. An old machine sold for Rs 2,900 was entered in the Sales Book.
d. Rs 2,050 paid to Rohit, a creditor is posted to the debit of Mohit, another creditor as Rs 5,020.
e. An amount of Rs 500 due from Ramesh which had been written off as bad debt in previous year was
recovered and had been posted to the Personal Account of Ramesh.
f. ₹ 30,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery
were debited to General Expenses Account.
Date Particulars LF Debit Credit
a Sales Return A/c …Dr 2,000
To Suspense A/c 2,000
b Purchase A/c …Dr 2,400
Sales A/c …Dr 2,400
To Suspense A/c 4,800
c Sales A/c …Dr 2,900
To Machinery A/c 2,900
d Rohit A/c …Dr 2,050
Suspense A/c ...Dr 2,970
To Mohit A/c 5,020
e Ramesh A/c …Dr 500
To Bad Debts Recovered A/c 500
f Machinery A/c …Dr 30,000
To General Expenses A/c 30,000
9. Pass the rectification entries for the following transactions: [6]
a. Repairs to plant amounting to ₹ 2,000 had been charged to Plant and Machinery Account.
b. Wages paid to the firm's workmen for making certain additions to machinery amounting to ₹ 1,340
were debited to Wages Account.
c. A cheque for ₹ 7,500 received from Sandesh was credited to the account of Ramesh.
d. Goods to the value of ₹ 7,000 returned by Prateek were included in closing stock, but no entry was
made in the books.
e. Goods costing ₹ 5,000 were purchased for various members of the staff and the cost was included in
'Purchases'. A similar amount was deducted from the salaries of the staff members concerned and the
net payments to them debited to Salaries Account.
f. Credit purchase of old machinery from Sohan for ₹ 1,70,000 was entered in the Purchase Book as
purchase from Mohan for ₹ 7,10,000.
Date Particulars LF Debit Credit
a Repair A/c …Dr 2,000
To Plant and Machinery A/c 2,000
b Machinery A/c …Dr 1,340
To Wages A/c 1,340
c Ramesh A/c …Dr 7,500
To Sandesh A/c 7,500
d Sales Return A/c …Dr 7,000
To Prateek A/c 7,000
e Salaries A/c …Dr 5,000
To Purchases A/c 5,000
f Machinery A/c …Dr 1,70,000
Mohan A/c …Dr 7,10,000
To Sohan A/c 1,70,000
To Purchase A/c 7,10,000
10. There was an error in the Trial Balance of Ram Gopal on 31st March, 2018 and the difference in books
was carried to the Suspense Account. On going through the books, you find that: [6]
a. Rs. 540 received from Mayank was posted to the debit side of his account.
b. ₹ 100 being purchases return was posted to the debit of the Purchases Account.
c. Discount of ₹ 300 received was posted to the debit of the Discount Account.
d. ₹ 374 paid for motor car repairs was debited to the Motor Car Account as ₹ 174.
e. ₹ 400 paid to Naman was debited to the account of Manan.
f. Goods returned by Mridui Rs 225 have been entered in the Return Outward Book.
Pass the Journal entries to rectify the above errors.
Date Particulars LF Debit Credit
a Suspense A/c …Dr 1,080
To Mayank A/c 1,080
b Suspense A/c …Dr 200
To Purchase A/c 100
To Purchase Return A/c 100
c Suspense A/c …Dr 600
To Discount A/c 600
d Repairs A/c …Dr 374
To Motor Car A/c 174
To Suspense A/c 200
e Naman A/c …Dr 400
To Manan A/c 400
f Sales Return A/c …Dr 225
Purchase Return A/c …Dr 225
To Mridui 450
***END OF EXAMINATION***
