NCERT Solutions for Class 11 Accountancy ; Trial Balance and Rectification of Errors

NCERT Solutions for Class 11 Accountancy

NCERT Solutions is said to be an extremely helpful book during the preparation of the CBSE Class 11 Accounting Exams. This study material has deep knowledge, and the solutions collected by the subject matter wizards are not separate.

NCERT Solution For Class 11 Accountancy Chapter 6 – Introduction to Accounting provides us with all-inclusive information on all concepts. As students would have to learn the basics about the subject of accounting in class 11, this curriculum for class 11 is a comprehensive study material, which explains the concepts in a great way.

Below you can find the NCERT solution for Class 11 Accountancy. You can get a Solution for the all-important question of “Chapter 6 : Trial Balance and Rectification of Errors”

NCERT solution for Class 11 Accountancy Chapter – 6 Trial Balance and Rectification of Errors explains about the trial balance requirements in the accounting arena and the ways to rectify the errors that happen in the accounting situations. The errors in commission and in maintaining the trial balance is explained with examples in the chapter. The concept of suspense account and its way of dealing is also explained in the chapter.

Download PDF NCERT Solution for Class 11 Accountancy Chapter 6 : Trial Balance and Rectification of Errors

Questions Covered – Page no. 216

Ques 1 : State the meaning of a Trial Balance?

Ques 2 : Give two examples of errors of principle?

Ques 3 : Give two examples of errors of commission?

Ques 4 : What are the methods of preparing trial balance?

Ques 5 : What are the steps taken by an accountant to locate the errors in the trial balance?

Ques 6 : What is a suspense account? Is it necessary that suspense account will balance off after rectification of the errors detected by the accountant? If not, then what happens to the balance still remaining in suspense account?

Ques 7 : What kinds of errors would cause difference in the trial balance? Also list examples that would not be revealed by a trial balance?

Ques 8 : State the limitations of trial balance?

Questions Covered – Page no. 217

Ques 1 : Describe the purpose for the preparation of trial balance.

Ques 2 : Explain errors of principle and give two examples with measures to rectify them.

Ques 3 : Explain the errors of commission and give two examples with measures to rectify them.

Ques 4 : What are the different types of errors that are usually committed in recording business transaction?

Ques 5 : 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 :

(a) Is the balance of the office equipment account overstated, understated, or correctly stated in the trial balance?

(b) Is the balance of the creditors account overstated, understated, or correctly stated in the trial balance?

(c) Is the debit column total of the trial balance overstated, understated, or correctly stated?

(d) Is the credit column total of the trial balance overstated, understated, or correctly stated?

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

Questions Covered – Page no. 217

Ques 1 : Rectify the following errors:

(i)	Credit sales to Mohan Rs 7,000 were not recorded.
(ii)	Credit purchases from RohanRs 9,000 were not recorded.
(iii)	Goods returned to RakeshRs 4,000 were not recorded.
(iv)	Goods returned from Mahesh Rs 1,000 were not recorded.

Ques 2 : Rectify the following errors:

(i)	Credit sales to Mohan Rs 7,000 were recorded as Rs 700.
(ii)	Credit purchases from RohanRs 9,000 were recorded. asRs 900.
(iii)	Goods returned to RakeshRs 4,000 were recorded as Rs 400.
(iv)	Goods returned from Mahesh Rs 1,000 were recorded as Rs 100.

Ques 3 : Rectify the following errors:

(i)	Credit sales to Mohan Rs 7,000 were recorded as Rs 7,200.
(ii)	Credit purchases from RohanRs 9,000 were recorded as Rs 9,900.
(iii)	Goods returned to RakeshRs 4,000 were recorded as Rs 4,040.
(iv)	Goods returned from Mahesh Rs 1,000 were recorded as Rs 1,600.

Ques 4 : Rectify the following errors:

(a)	Salary paid Rs 5,000 was debited to employee’s personal account.
(b)	Rent Paid Rs 4,000 was posted to landlord’s personal account.
(c)	Goods withdrawn by proprietor for personal use Rs 1,000 were debited to sundry expenses account.
(d)	Cash received from KohliRs 2,000 was posted to Kapur’s account.
(e)	Cash paid to BabuRs 1,500 was posted to Sabu’s account.

Ques 5 : Rectify the following errors:

(a)	Credit Sales to Mohan Rs 7,000 were recorded in purchases book.
(b)	Credit Purchases from RohanRs 900 were recorded in sales book.
(c)	Goods returned to RakeshRs 4,000 were recorded in the sales return book.
(d)	Goods returned from Mahesh Rs 1,000 were recorded in purchases return book.
(e)	Goods returned from NaheshRs 2,000 were recorded in purchases book.

Ques 6 : Rectify the following errors:

(a)	Sales book overcast by Rs 700.
(b)	Purchases book overcast by Rs 500.
(c)	Sales return book overcast by Rs 300.
(d)	Purchase return book overcast by Rs 200.

Ques 7 : Rectify the following errors :

(a)	Sales book undercast by Rs 300.
(b)	Purchases book undercast by Rs 400.
(c)	Return Inwards book undercast by Rs 200.
(d)	Return outwards book undercast by Rs 100.

Ques 8 : Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account:

(a)	Credit sales to Mohan Rs 7,000 were not posted.
(b)	Credit purchases from RohanRs 9,000 were not posted.
(c)	Goods returned to RakeshRs 4,000 were not posted.
(d)	Goods returned from Mahesh Rs 1,000 were not posted.
(e)	Cash paid to Ganesh Rs 3,000 was not posted.
(f)	Cash sales Rs 2,000 were not posted.

Ques 9 : Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account:

(a)	Credit sales to Mohan Rs 7,000 were posted as Rs 9,000.
(b)	Credit purchases from RohanRs 9,000 were posted as Rs 6,000.
(c)	Goods returned to RakeshRs 4,000 were posted as Rs 5,000.
(d)	Goods returned from Mahesh Rs 1,000 were posted as Rs 3,000.
(e)	Cash sales Rs 2,000 were posted as Rs 200.

Ques 10 : Rectify the following errors :

(a)	Credit sales to Mohan Rs 7,000 were posted to Karan.
(b)	Credit purchases from RohanRs 9,000 were posted to Gobind.
(c)	Goods returned to RakeshRs 4,000 were posted to Naresh.
(d)	Goods returned from Mahesh Rs 1,000 were posted to Manish.
(e)	Cash sales Rs 2,000 were posted to commission account.

Ques 11 : Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.

(a)	Credit sales to Mohan Rs 7,000 were posted to the credit of his account.
(b)	Credit purchases from RohanRs 9,000 were posted to the debit of his account as Rs 6,000.
(c)	Goods returned to RakeshRs 4,000 were posted to the credit of his account.
(d)	Goods returned from Mahesh Rs 1,000 were posted to the debit of his account as Rs 2,000.
(e)	Cash sales Rs 2,000 were posted to the debit of sales account as Rs 5,000.

Ques 12 : Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.

(a)	Credit sales to Mohan Rs 7,000 were posted to Karan as Rs 5,000.
(b)	Credit purchases from RohanRs 9,000 were posted to the debit of Gobind as Rs 10,000.
(c)	Goods returned to RakeshRs 4,000 were posted to the credit of Naresh as Rs 3,000.
(d)	Goods returned from Mahesh Rs 1,000 were posted to the debit of Manish as Rs 2,000.
(e)	Cash sales Rs 2,000 were posted to commission account as Rs 200.

Ques 13 : Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance.

(a)	Credit sales to Mohan Rs 7,000 were recorded in Purchase Book. However, Mohan’s account was correctly debited.
(b)	Credit purchases from RohanRs 9,000 were recorded in sales book. However, Rohan’s account was correctly credited.
(c)	Goods returned to RakeshRs 4,000 were recorded in sales return book. However, Rakesh’s account was correctly debited.
(d)	Goods returned from Mahesh Rs 1,000 were recorded through purchases return book. However, Mahesh’s account was correctly credited.
(e)	Goods returned to NareshRs 2,000 were recorded through purchases book. However, Naresh’s account was correctly debited.

Ques 14 : Rectify the following errors:

(a)	Furniture purchased for Rs 10,000 wrongly debited to purchases account.
(b)	Machinery purchased on credit from Raman for Rs 20,000 was recorded through purchases book.
(c)	Repairs on machinery Rs 1,400 debited to machinery account.
(d)	Repairs on overhauling of secondhand machinery purchased Rs 2,000 was debited to Repairs account.
(e)	Sale of old machinery at book value of Rs 3,000 was credited to sales account.

Ques 15 : Rectify the following errors assuming that suspension account was opened.

Ascertain the difference in trial balance.

(a)	Furniture purchased for Rs 10,000 wrongly debited to purchase account as Rs 4,000.
(b)	Machinery purchased on credit from Raman for Rs 20,000 recorded through Purchases Book as Rs 6,000.
(c)	Repairs on machinery Rs 1,400 debited to Machinery account as Rs 2,400.
(d)	Repairs on overhauling of second hand machinery purchased Rs 2,000 was debited to Repairs account as Rs 200.
(e)	Sale of old machinery at book value Rs 3,000 was credited to sales account as Rs 5,000.

Ques 16 : Rectify the following errors :

(a)	Depreciation provided on machinery Rs 4,000 was not posted.
(b)	Bad debts written off Rs 5,000 were not posted.
(c)	Discount allowed to a debtor Rs 100 on receiving cash from him was not posted.
(d)	Discount allowed to a debtor Rs 100 on receiving cash from him was not posted to discount account.
(e)	Bill receivable for Rs 2,000 received from a debtor was not posted.

Ques 17 : Rectify the following errors:

(a)	Depreciation provided on machinery Rs 4,000 was posted as Rs 400.
(b)	Bad debts written off Rs 5,000 were posted as Rs 6,000.
(c)	Discount allowed to a debtor Rs 100 on receiving cash from him was posted as Rs 60.
(d)	Goods withdrawn by proprietor for personal use Rs 800 were posted as Rs 300.
(e)	Bill receivable for Rs 2,000 received from a debtor was posted as Rs 3,000.

Ques 18 : Rectify the following errors assuming that suspense account was opened.

Ascertain the difference in trial balance.

(a)	Depreciation provided on machinery Rs 4,000 was not posted to Depreciation account.
(b)	Bad debts written-off Rs 5,000 were not posted to Debtors account.
(c)	Discount allowed to a debtor Rs 100 on receiving cash from him was not posted to discount allowed account.
(d)	Goods withdrawn by proprietor for personal use Rs 800 were not posted to Drawings account.
(e)	Bill receivable for Rs 2,000 received from a debtor was not posted to Bills receivable account.

Ques 19 : Trial balance of Anuj did not agree. It showed an excess credit of Rs 6,000.

He put the difference to suspense account. He discovered the following erroRs

(a)	Cash received from Ravish Rs 8,000 posted to his account as Rs 6,000.
(b)	Returns inwards book overcast by Rs 1,000.
(c)	Total of sales book Rs 10,000 was not posted to Sales account.
(d)	Credit purchases from Nanak Rs 7,000 were recorded in sales Book. However, Nanak’s account was correctly credited.
(e)	Machinery purchased for Rs 10,000 was posted to purchases account as Rs 5,000. Rectify the errors and prepare suspense account.

Ques 20 : Trial balance of Raju showed an excess debit of Rs 10,000. He put the difference to suspense account and discovered the following errors:

(a)	Depreciation written-off the furniture Rs 6,000 was not posted to Furniture account.
(b)	Credit sales to RupamRs 10,000 were recorded as Rs 7,000.
(c)	Purchases book undercast by Rs 2,000.
(d)	Cash sales to RanaRs 5,000 were not posted.
(e)	Old Machinery sold for Rs 7,000 was credited to sales account.
(f)	Discount received Rs 800 from Kanan on playing cash to him was not posted. Rectify the errors and prepare suspense account.

Ques 21 : Trial balance of Madan did not agree and he put the difference to suspense account. He discovered the following errors:

(a)	Sales return book overcast by Rs 800.
(b)	Purchases return to SahuRs 2,000 were not posted.
(c)	Goods purchased on credit from NarulaRs 4,000 though taken into stock, but no entry was passed in the books.
(d)	Installation charges on new machinery purchased Rs 500 were debited to sundry expenses account as Rs 50.
(e)	Rent paid for residential accommodation of madam (the proprietor) Rs 1,400 was debited to Rent account as Rs 1,000.

Rectify the errors and prepare suspense account to ascertain the difference in trial balance.

Ques 22 : Trial balance of Kohli did not agree and showed an excess debit of Rs 16,300. He put the difference to a suspense account and discovered the following errors:

(a)	Cash received from RajatRs 5,000 was posted to the debit of Kamal as Rs 6,000.
(b)	Salaries paid to an employee Rs 2,000 were debited to his personal account as Rs 1,200.
(c)	Goods withdrawn by proprietor for personal use Rs 1,000 were credited to sales account as Rs 1,600.
(d)	Depreciation provided on machinery Rs 3,000 was posted to Machinery account as Rs 300.
(e)	Sale of old car for Rs 10,000 was credited to sales account as Rs 6,000. Rectify the errors and prepare suspense account.

Ques 23 : Give journal entries to rectify the following errors assuming that suspense account had been opened.

(a)	Goods distributed as free sample Rs 5,000 were not recorded in the books.
(b)	Goods withdrawn for personal use by the proprietor Rs 2,000 were not recorded in the books.
(c)	Bill receivable received from a debtor Rs 6,000 was not posted to his account.
(d)	Total of Returns inwards book Rs 1,200 was posted to Returns outwards account.
(e)	Discount allowed to ReemaRs 700 on receiving cash from her was recorded in the books as Rs 70.

Ques 24 : Trial balance of Khatau did not agree. He put the difference to suspense account and discovered the following errors:

(a)	Credit sales to ManasRs 16,000 were recorded in the purchases book as Rs 10,000 and posted to the debit of Manas as Rs 1,000.
(b)	Furniture purchased from Noor Rs 6,000 was recorded through purchases book as Rs 5,000 and posted to the debit of Noor Rs 2,000.
(c)	Goods returned to RaiRs 3,000 recorded through the Sales book as Rs 1,000.
(d)	Old machinery sold for Rs 2,000 to Maneesh recorded through sales book as Rs 1,800 and posted to the credit of Manish as Rs 1,200.
(e)	Total of Returns inwards book Rs 2,800 posted to Purchase account.

Rectify the above errors and prepare suspense account to ascertain the difference in trial balance.

Ques 25 : Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors :

(a)	In the sales book for the month of January total of page 2 was carried forward to page 3 as Rs 1,000 instead of Rs 1,200 and total of page 6 was carried forward to page 7 as Rs 5,600 instead of Rs 5,000.
(b)	Wages paid for installation of machinery Rs 500 was posted to wages account as Rs 50.
(c)	Machinery purchased from R & Co. for Rs 10,000 on credit was entered in Purchase Book as Rs 6,000 and posted there from to R & Co. as Rs 1,000.
(d)	Credit sales to Mohan Rs 5,000 were recorded in Purchases Book.
(e)	Goods returned to Ram Rs 1,000 were recorded in Sales Book.
(f)	Credit purchases from S & Co. for Rs 6,000 were recorded in sales book. However, S & Co. was correctly credited.
(g)	Credit purchases from M & Co. Rs 6,000 were recorded in Sales Book as Rs 2,000 and posted there from to the credit of M & Co. as Rs 1,000.
(h)	Credit sales to Raman Rs 4,000 posted to the credit of Raghvan as Rs 1,000.
(i)	Bill receivable for Rs 1,600 from Noor was dishonoured and posted to debit of Allowances account.
(j)	Cash paid to Mani Rs 5,000 against our acceptance was debited to Manu.
(k)	Old furniture sold for Rs 3,000 was posted to Sales account as Rs 1,000.
(l)	Depreciation provided on furniture Rs 800 was not posted.
(m)	Material Rs 10,000 and wages Rs 3,000 were used for construction of building. No adjustment was made in the books.