Samacheer Kalvi solutions for Accountancy [English] Class 11 TN Board chapter 9 - Rectification of Errors [Latest edition]

Error of principle arises when ______.

Errors not affecting the agreement of trial balance are ______.

The difference in trial balance is taken to ______.

A transaction not recorded at all is known as an error of ______.

Wages paid for installation of machinery wrongly debited to wages account is an error of ______.

Which of the following errors will not affect the trial balance?

Goods returned by Senguttuvan were taken into stock, but no entry was passed in the books. While rectifying this error, which of the following accounts should be debited?

A credit purchase of furniture from Athiyaman was debited to purchases account. Which of the following accounts should be debited while rectifying this error?

The total of purchases book was overcast. Which of the following accounts should be debited in the rectifying journal entry?

Which of the following errors will be rectified using suspense account?

What is meant by the rectification of errors?

What is meant by the error of principle?

What is meant by the error of partial omission?

What is meant by the error of complete omission?

What are compensating errors?

Write a note on the error of principle by giving an example.

Write a note on the suspense account.

What are the errors not disclosed by a trial balance?

What are the errors disclosed by a trial balance?

Write a note on one-sided errors and two sided errors.

State the account/s affected in the following error:

Goods purchased on credit from Saranya for ₹ 150 was posted to the debit side of her account.

State the account/s affected in the following error:

The total of purchases book ₹ 4,500 was posted twice.

Rectify the following error discovered before the preparation of the trial balance:

Sales book was undercast by ₹ 100

Rectify the following error discovered before the preparation of the trial balance:

Purchases returns book was overcast by ₹ 200

Rectify the following error assuming that the trial balance is yet to be prepared:

Sales book was undercast by ₹ 400

Rectify the following error assuming that the trial balance is yet to be prepared:

Sales returns book was overcast by ₹ 500

Rectify the following error assuming that the trial balance is yet to be prepared:

Purchases book was undercast by ₹ 600

Rectify the following error assuming that the trial balance is yet to be prepared:

Purchases returns book was overcast by ₹ 700

Rectify the following error assuming that the trial balance is yet to be prepared:

Bills receivable book was undercast by ₹ 800

Rectify the following error before preparing the trial balance:

The total of purchases book was carried forward ₹ 90 less.

Rectify the following error before preparing the trial balance:

The total of purchases book was carried forward ₹ 180 more

Rectify the following error before preparing the trial balance:

The total sales book was carried forward ₹ 270 less.

Rectify the following error before preparing the trial balance:

The total of sales returns book was carried forward ₹ 360 more.

Rectify the following error before preparing the trial balance:

The total of purchases returns book was carried forward ₹ 450 less.

The following error were located by the accountant before the preparation of trial balance. Rectify them.

The total of the discount column of ₹ 1,100 on the debit side of the cash book was not yet posted.

The following error were located by the accountant before the preparation of trial balance. Rectify them.

The total of the discount column on the credit side of the cash book was undercast by ₹ 500.

The following error were located by the accountant before the preparation of trial balance. Rectify them.

Purchased goods from Anbuchelvan on credit for ₹ 700 were posted to the debit side of his account.

The following error were located by the accountant before the preparation of trial balance. Rectify them.

Sale of goods to Ponmukil on credit for ₹ 78 was posted to her account as ₹ 87.

The following error were located by the accountant before the preparation of trial balance. Rectify them.

The total sales return book of ₹ 550 was posted twice.

Rectify the following error which were located before preparing the trial balance.

Wages paid ₹ 2,000 for the erection of machinery was debited to wages account.

Rectify the following error which were located before preparing the trial balance.

Sales returns book was short totaled by ₹ 1,000.

Rectify the following error which were located before preparing the trial balance.

Goods purchased for ₹ 200 were posted as ₹ 2,000 to the purchases account.

Rectify the following error which were located before preparing the trial balance.

The sales book was overcast by ₹ 1,500.

Rectify the following error which were located before preparing the trial balance.

Cash paid to Mukil ₹ 2,800 which was debited to Akhil’s account as ₹ 2,000.

The following error were located at the time of preparing trial balance. Rectify them.

A personal expense of the proprietor ₹ 200 was debited to travelling expenses account.

The following error were located at the time of preparing trial balance. Rectify them.

Goods of ₹ 400 purchased from Ramesh on credit were wrongly credited to Ganesh’s account.

The following error were located at the time of preparing trial balance. Rectify them.

An amount of ₹ 500 paid as salaries to Mathi was debited to his personal account.

The following error were located at the time of preparing trial balance. Rectify them.

An amount of ₹ 2,700 paid for the extension of the building was debited to the repairs account.

The following error were located at the time of preparing trial balance. Rectify them.

A credit sale of goods of ₹ 700 on credit to Mekala was posted to Krishnan’s account.

Rectify the following error discovered after the preparation of the trial balance:

Rent paid was carried forward to the next page ₹ 500 short.

Rectify the following error discovered after the preparation of the trial balance:

Wages paid were carried forward ₹ 250 excess.

Give journal entry to rectify the following error discovered after the preparation of trial balance:

Purchases book was overcast by ₹ 10,000.

Give journal entry to rectify the following error discovered after the preparation of trial balance:

Repairs to the furniture of ₹ 500 were debited to the furniture account.

Give journal entry to rectify the following error discovered after the preparation of trial balance:

A credit sale of goods to Akilnilavan for ₹ 456 was credited to his account as ₹ 654.

The following error were located after the preparation of the trial balance. Pass journal entries to rectify them. Assume that there exists a suspense account.

The total sales book was undercast by ₹ 350.

The following error were located after the preparation of the trial balance. Pass journal entries to rectify them. Assume that there exists a suspense account.

The total of the discount column on the debit side of cash book ₹ 420 was not posted.

The following error were located after the preparation of the trial balance. Pass journal entries to rectify them. Assume that there exists a suspense account.

The total of one page of the purchases book of ₹ 5,353 was carried forward to the next page as ₹ 5,533.

The following error were located after the preparation of the trial balance. Pass journal entries to rectify them. Assume that there exists a suspense account.

Salaries ₹ 2,400 was posted as ₹ 24,000.

The following error were located after the preparation of the trial balance. Pass journal entries to rectify them. Assume that there exists a suspense account.

Purchase of goods from Sembiyanmadevi on credit for ₹ 180 was posted to her account as ₹ 1,800.

Rectify the following journal entry.

Rectify the following journal entry.

Rectify the following journal entry.

Rectify the following journal entry.

Rectify the following journal entry.

The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.

Machinery purchased for ₹ 3,500 was debited to the purchase account.

The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.

₹ 1,800 paid to Raina as salary was debited to his personal account.

The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.

Interest received ₹ 200 was credited to the commission account.

The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.

Goods worth ₹ 1,800 purchased from Amudhanila on credit was not recorded in the books of accounts.

The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.

Used furniture sold for ₹ 350 was credited to the sales account.

The bookkeeper of a firm found that the trial balance was out by ₹ 922 (excess credit).
He placed the amount in the suspense account and subsequently found the following errors:

1. The total discount column on the credit side of the cash book ₹ 78 was not posted in the ledger.
2. The total of purchases book was short by ₹ 1,000.
3. A credit sale of goods to Natarajan for ₹ 375 was entered in the sales book as ₹ 735.
4. A credit sale of goods to Mekala for ₹ 700 was entered in the purchases book. You are required to give rectification entries and prepare a suspense account.