Rectification of Errors Three Marks Questions

11th Standard

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Accountancy

Time : 00:45:00 Hrs
Total Marks : 30
    10 x 3 = 30
  1. The following errors were detected before preparation of the trial balance. Rectify them.
    (a) A sum of Rs 5,000 written off as depreciation on buildings has not been posted to depreciation account.
    (b) Payment of wages Rs 2,000 to Venkat was posted twice to wages account.
    (c) An amount of Rs 250 for a credit sale of goods to Nila, although correctly entered in the sales book, has been posted as Rs 200.

  2. The following errors were located after the preparation of trial balance. The difference in trial balance has been taken to suspense account. Rectify them.
    (a) The total of purchases book was carried forward Rs.70 less.
    (b) The total of sales book was carried forward Rs.340 more.
    (c) The total of purchases book was carried forward Rs.150 more.
    (d) The total of sales book was carried forward Rs.200 less.
    (e) The total of purchase returns book was carried forward Rs.350 less

  3. Rectify the following errors.
    (i) The Sales book of December was added short by Rs 500.
    (ii) A periodical total of the Purchases book was short by Rs 5,000.
    (iii) The total of Purchases return Book has been undercast by Rs 1,500.
    (iv) The Sales return book is added Rs 200 short.

  4. Following errors are discovered in the Books of Sita Ram. Make the necessary entries to rectify them.
    (i) Purchases journal was Rs 2,150.
    (ii) Rs 500 received from K. Krishna was debited to his account.
    (iii) An amount of Rs 3,000 withdrawn by the Proprietor of the firm for his personal use was posted to the Traveling expense account.
    (iv) An amount of Rs 175 for a credit sale to R. Gopalan correctly entered in the sale book, has been debited to his account as Rs 157.

  5. Pass the journal entries rectifying the following errors:
    (i) Purchases of office furniture of Rs 10,000 was recorded in Purchases book.
    (ii) Office rent of Rs 15,000 was debited to the personal account of the landlord.
    (iii) Old machine was sold for Rs 5,000 was credited to Sales account.

  6. Following are some accounting errors. Rectify the same through Suspense Alc.
    (i) Goods Purchased from Manohar of Rs 2,500 has been posted to.the debit of his account.
    (ii) Cash of Rs 4,500 paid to Munish was credited to Manish.
    (iii) Discount Rs 100 allowed to Anthony was not debited to discount account.

  7. The Accountant in a firm committed the following errors.
    (a) Rent paid to landlord Rs 12,600 was debited to the Landlord's personal account.
    (b) Sold Computer for Rs 6,000 was entered in sales account.
    (c) Cash drawn by the proprietor for his personal use Rs 7,400 was debited to Trade expenses account.
    (d) Repairs to machinery Rs 500 was passed through the Machinery account. Rectify the above errors.

  8. What are the types of errors at the stage of joumalising?

  9. What are the types of errors at the stage of posting?

  10. What are the types of errors at the stage of preparing trial balance?

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