Test: RECTIFICATION OF ERRORS
MARKS-20
1-If the amount is posted in the wrong account or it is written on the wrong side of
account, what error is it?(1)
1. What do you understand by rectification of errors?(1)
2. Give two examples of two-sided error.(2)
3. Give one example of one-sided errors.(1)
4. A book-keeper of a trading concern having failed to agree the trial balance,
opened a suspense account and entered the difference in the trial balance.
The following errors were subsequently discovered(2)
1. Goods sold to Manohar for Rs 550 was posted as Rs 5,500.
2. Purchases return book was carried forward as Rs 1,220 instead of Rs
1,120.
You are required to pass the journal entries for rectification of
the above errors
6-Rectify the following errors(4)
i. Depreciation provided on machinery Rs 4,000 was not
posted.
ii. Bad debts written-off Rs 5,000 were not posted.
iii. Discount allowed to a debtor Rs 100 on receiving cash from
him was not posted.
iv. Bill receivable for Rs 2,000 received from a debtor was not
posted.
7-Rectify the following errors(4)
i. Sales book overcast by Rs 700.
ii. Purchase book overcast by Rs 500.
iii. Sales return book overcast by Rs 300.
iv. Purchase return book overcast by Rs 20
8-Give the journal entries to rectify the following errors using suspense account,
where necessary.(5)
i. Rs 3,000 received from a customer as an advance against order was
credited to sales account.
ii. A sum of Rs 800 written-off as depreciation on machinery, were not
posted to depreciation account.
iii. Purchase of a scooter was debited to conveyance account Rs 16,000. Firm
charges 10% depreciation on vehicles.
iv. Payment of Rs 500 to Mohan and Rs 600 to Sohan was made but Mohan
was debited with Rs 600 and Sohan with Rs 500.
v. Sales to X Rs 500 were posted to Y ’s account
