Tamil Nadu Board of Secondary EducationHSC Commerce Class 11th
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Tamil Nadu Board Samacheer Kalvi solutions for Class 11th Accountancy Answers Guide chapter 9 - Rectification of Errors [Latest edition]

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Class 11th Accountancy Answers Guide - Shaalaa.com
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Chapter 9: Rectification of Errors

Multiple choice questionsVery short answer questionsShort answer questionsExercises
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Multiple choice questions [Pages 197 - 198]

Tamil Nadu Board Samacheer Kalvi solutions for Class 11th Accountancy Answers Guide Chapter 9 Rectification of ErrorsMultiple choice questions [Pages 197 - 198]

Choose the correct answer

Multiple choice questions | Q I 1. | Page 197

Error of principle arises when ______.

  • There is complete omission of a transaction

  • There is partial omission of a transaction

  • Distinction is not made between capital and revenue items

  • There are wrong postings and wrong castings

Multiple choice questions | Q I 2. | Page 197

Errors not affecting the agreement of trial balance are ______.

  • Errors of principle

  • Errors of overcasting

  • Errors of undercasting

  • Errors of partial omission

Multiple choice questions | Q I 3. | Page 197

The difference in trial balance is taken to ______.

  • The capital account

  • The trading account

  • The suspense account

  • The profit and loss account the suspense account.

Multiple choice questions | Q I 4. | Page 197

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

  • Principle

  • Complete omission

  • Partial omission

  • Duplication

Multiple choice questions | Q I 5. | Page 197

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

  • Partial omission

  • Principle

  • Complete omission

  • Duplication

Multiple choice questions | Q I 6. | Page 197

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

  • Wrong balancing of an account

  • Posting an amount in the wrong account but on the correct side

  • Wrong totalling of an account

  • Carried forward wrong amount in a ledger account

Multiple choice questions | Q I 7. | Page 197

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?

  • Senguttuvan account

  • Sales returns account

  • Returns outward account

  • Purchases returns account

Multiple choice questions | Q I 8. | Page 197

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

  • Purchases account

  • Athiyaman account

  • Furniture account

  • None of these

Multiple choice questions | Q I 9. | Page 197

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

  • Purchases account

  • Suspense account

  • Creditor account

  • None of the above

Multiple choice questions | Q I 10. | Page 198

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

  • Purchases returns book was undercast by ₹ 100

  • Goods returned by Narendran was not recorded in the books

  • Goods returned by Akila ₹ 900 was recorded in the sales returns book as ₹ 90

  • A credit sale of goods to Ravivarman was not entered in the sales book.

Very short answer questions [Page 198]

Tamil Nadu Board Samacheer Kalvi solutions for Class 11th Accountancy Answers Guide Chapter 9 Rectification of ErrorsVery short answer questions [Page 198]

Very short answer questions | Q II 1. | Page 198

What is meant by the rectification of errors?

Very short answer questions | Q II 2. | Page 198

What is meant by the error of principle?

Very short answer questions | Q II 3. | Page 198

What is meant by the error of partial omission?

Very short answer questions | Q II 4. | Page 198

What is meant by the error of complete omission?

Very short answer questions | Q II 5. | Page 198

What are compensating errors?

Short answer questions [Page 198]

Tamil Nadu Board Samacheer Kalvi solutions for Class 11th Accountancy Answers Guide Chapter 9 Rectification of ErrorsShort answer questions [Page 198]

Short answer questions | Q III 1. | Page 198

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

Short answer questions | Q III 2. | Page 198

Write a note on the suspense account.

Short answer questions | Q III 3. | Page 198

What are the errors not disclosed by a trial balance?

Short answer questions | Q III 4. | Page 198

What are the errors disclosed by a trial balance?

Short answer questions | Q III 5. | Page 198

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

Exercises [Pages 198 - 201]

Tamil Nadu Board Samacheer Kalvi solutions for Class 11th Accountancy Answers Guide Chapter 9 Rectification of ErrorsExercises [Pages 198 - 201]

Exercises | Q IV 1. (a) | Page 198

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.

Exercises | Q IV 1. (b) | Page 198

State the account/s affected in the following error:

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

Exercises | Q IV 2. (a) | Page 198

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

Sales book was undercast by ₹ 100

Exercises | Q IV 2. (b) | Page 198

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

Purchases returns book was overcast by ₹ 200

Exercises | Q IV 3. (a) | Page 198

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

Sales book was undercast by ₹ 400

Exercises | Q IV 3. (b) | Page 198

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

Sales returns book was overcast by ₹ 500

Exercises | Q IV 3. (c) | Page 198

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

Purchases book was undercast by ₹ 600

Exercises | Q IV 3. (d) | Page 198

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

Purchases returns book was overcast by ₹ 700

Exercises | Q IV 3. (e) | Page 198

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

Bills receivable book was undercast by ₹ 800

Exercises | Q IV 4. (a) | Page 198

Rectify the following error before preparing the trial balance:

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

Exercises | Q IV 4. (b) | Page 198

Rectify the following error before preparing the trial balance:

The total of purchases book was carried forward ₹ 180 more

Exercises | Q IV 4. (c) | Page 198

Rectify the following error before preparing the trial balance:

The total sales book was carried forward ₹ 270 less.

Exercises | Q IV 4. (d) | Page 198

Rectify the following error before preparing the trial balance:

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

Exercises | Q IV 4. (e) | Page 198

Rectify the following error before preparing the trial balance:

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

Exercises | Q IV 5. (a) | Page 199

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.

Exercises | Q IV 5. (b) | Page 199

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.

Exercises | Q IV 5. (c) | Page 199

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.

Exercises | Q IV 5. (d) | Page 199

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.

Exercises | Q IV 5. (e) | Page 199

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.

Exercises | Q IV 6. (a) | Page 199

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.

Exercises | Q IV 6. (b) | Page 199

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

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

Exercises | Q IV 6. (c) | Page 199

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.

Exercises | Q IV 6. (d) | Page 199

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

The sales book was overcast by ₹ 1,500.

Exercises | Q IV 6. (e) | Page 199

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.

Exercises | Q IV 7. (a) | Page 199

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.

Exercises | Q IV 7. (b) | Page 199

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.

Exercises | Q IV 7. (c) | Page 199

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.

Exercises | Q IV 7. (d) | Page 199

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.

Exercises | Q IV 7. (e) | Page 199

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.

Exercises | Q IV 8. (a) | Page 199

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

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

Exercises | Q IV 8. (b) | Page 199

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

Wages paid were carried forward ₹ 250 excess.

Exercises | Q IV 9. (a) | Page 199

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

Purchases book was overcast by ₹ 10,000.

Exercises | Q IV 9. (b) | Page 199

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.

Exercises | Q IV 9. (c) | Page 199

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.

Exercises | Q IV 10. (a) | Page 200

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.

Exercises | Q IV 10. (b) | Page 200

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.

Exercises | Q IV 10. (c) | Page 200

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.

Exercises | Q IV 10. (d) | Page 200

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.

Exercises | Q IV 10. (e) | Page 200

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.

Exercises | Q IV 11. (a) | Page 200

Rectify the following journal entry.

Particulars L.F. Dr. (₹) Cr. (₹)
Kumanan A/c      Dr.
    To Cash A/c
(Salary paid to Kumanan)
  10,000

10,000

Exercises | Q IV 11. (b) | Page 200

Rectify the following journal entry.

Particulars L.F. Dr. (₹) Cr. (₹)
Senguttuvan A/c      Dr.
    To Cash A/c
(Rent paid to Senguttuvan)
  6,000

6,000

Exercises | Q IV 11. (c) | Page 200

Rectify the following journal entry.

Particulars L.F. Dr. (₹) Cr. (₹)
Cash A/c      Dr.
    To Sales A/c
(Furniture sold for cash)
  2,000

2,000

Exercises | Q IV 11. (d) | Page 200

Rectify the following journal entry.

Particulars L.F. Dr. (₹) Cr. (₹)
Cash A/c      Dr.
    To Kumararaja A/c
(Goods sold to Kumararaja for cash)
  10,000

10,000

Exercises | Q IV 11. (e) | Page 200

Rectify the following journal entry.

Particulars L.F. Dr. (₹) Cr. (₹)
Manimaran A/c      Dr.
    To Purchases A/c
(Goods taken by the proprietor Mr. Manimaran for his personal use)
  1,000

1,000

Exercises | Q IV 12. (a) | Page 200

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.

Exercises | Q IV 12. (b) | Page 200

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.

Exercises | Q IV 12. (c) | Page 200

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.

Exercises | Q IV 12. (d) | Page 200

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.

Exercises | Q IV 12. (e) | Page 200

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.

Exercises | Q IV 13. | Page 201

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.

Chapter 9: Rectification of Errors

Multiple choice questionsVery short answer questionsShort answer questionsExercises
Class 11th Accountancy Answers Guide - Shaalaa.com

Tamil Nadu Board Samacheer Kalvi solutions for Class 11th Accountancy Answers Guide chapter 9 - Rectification of Errors

Tamil Nadu Board Samacheer Kalvi solutions for Class 11th Accountancy Answers Guide chapter 9 (Rectification of Errors) include all questions with solution and detail explanation. This will clear students doubts about any question and improve application skills while preparing for board exams. The detailed, step-by-step solutions will help you understand the concepts better and clear your confusions, if any. Shaalaa.com has the Tamil Nadu Board of Secondary Education Class 11th Accountancy Answers Guide solutions in a manner that help students grasp basic concepts better and faster.

Further, we at Shaalaa.com provide such solutions so that students can prepare for written exams. Tamil Nadu Board Samacheer Kalvi textbook solutions can be a core help for self-study and acts as a perfect self-help guidance for students.

Concepts covered in Class 11th Accountancy Answers Guide chapter 9 Rectification of Errors are Steps to Locate Errors, Errors in Computerised Accounting, Suspense Account, Rectification of Errors, Meaning of Errors, Errors at Different Stages of Accounting, Classification of Errors, Errors Disclosed by the Trial Balance and Errors Not Disclosed by the Trial Balance, Introduction of Errors.

Using Tamil Nadu Board Samacheer Kalvi Class 11th solutions Rectification of Errors exercise by students are an easy way to prepare for the exams, as they involve solutions arranged chapter-wise also page wise. The questions involved in Tamil Nadu Board Samacheer Kalvi Solutions are important questions that can be asked in the final exam. Maximum students of Tamil Nadu Board of Secondary Education Class 11th prefer Tamil Nadu Board Samacheer Kalvi Textbook Solutions to score more in exam.

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