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11th Standard English Medium Accountancy Subject Rectification of Errors Book Back 5 Mark Questions with Solution Part - II Question Bank Software Jun-09 , 2021

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11th Standard English Medium Accountancy Subject Rectification of Errors Book Back 5 Mark Questions with Solution Part - II

11th Standard English Medium Accountancy Subject Rectification of Errors Book Back 5 Mark Questions with Solution Part - II

11th Standard

    Reg.No. :
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Accountancy

Time : 00:30:00 Hrs
Total Marks : 25

    Part I

    5 x 5 = 25

  1. Pass journal entries to rectify the following errors located after the preparation of the trial balance. Assume that there exists a suspense account.
    (a) The total of sales book was undercast by Rs. 2,000.
    (b) The purchase of machinery for Rs. 3,000 was entered in the purchases book.
    (c) A credit sale of goods for Rs. 450 to Mathi was posted in his account as Rs. 540.
    (d) The purchases returns book was overcast by Rs. 200.
    (e) The total of sales book Rs. 1,122 were wrongly posted in the ledger as Rs. 1,222.

  2. The accountant of a firm located the following errors before preparing the trial balance. Rectify them.
    (a) Machinery purchased for Rs.3,000 was debited to purchases account.
    (b) Interest received Rs.200 was credited to commission account.
    (c) An amount of Rs.1,000 paid to Tamilselvan as salary was debited to his personal account.
    (d) Old furniture sold for Rs.300 was credited to sales account.
    (e) Goods worth Rs.800 purchased from Soundarapandian on credit was not recorded in the books of accounts.

  3. Rectify the following errors which were located at the time of preparing the trial balance:
    (a) The total of the discount column on the debit side of the cash book of Rs.225 was posted twice.
    (b) Goods of the value of Rs.75 returned by Ponnarasan was not posted to his account.
    (c) Cash received from Yazhini Rs.1,000 was not posted.
    (d) Interest received Rs.300 has not been posted.
    (e) Rent paid Rs.100 was posted to rent account as Rs.10.

  4. Rectify the following journal entries

      Particulars   L.F. Dr. Rs Cr. Rs
    a Kumanan A/c Dr   10,000  
      To Cash A/c       10,000
      (Salary paid to Kumanan)        
    b Senguttuvan A/c Dr   6,000  
      To Cash A/c       6,000
      (Rent paid to Senguttuvan)        
    c Cash A/c Dr   2,000  
      To Sales A/c       2,000
      (Furniture sold for cash)        
    d Cash A/c Dr   10,000  
      To Kumararaja A/c       10,000
      (Goods sold to Kumararaja for cash)        
    e Manimaran A/c Dr   1,000  
      To Purchases A/c       1,000
      (Goods taken by the proprietor Mr. Manimaran for his personal use)        

  5. The book-keeper of a firm found that the trial balance was out by Rs.922 (excess credit). He placed the amount in the suspense account and subsequently found the following errors:
    (a) The total of discount column on the credit side of the cash book Rs.78 was not posted in the ledger.
    (b) The total of purchases book was short by Rs.1,000.
    (c) A credit sale of goods to Natarajan for Rs.375 was entered in the sales book as Rs.735.
    (d) A credit sale of goods to Mekala for Rs.700 was entered in the purchases book.
    You are required to give rectification entries and prepare suspense account.

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