Book Recommended by author : ULTIMATE BOOK OF ACCOUNTANCY (By Dr.

Vinod Kumar, Vishvas Publications)

CBSE TEST PAPER-02
Class - XI Accountancy (Errors & Their Rectification)
Topic : Errors & Their Rectification

1. Give Rectified Entries for the following errors: [4]

(i) Cash paid to Vinod Rs.3,800 is recorded as Rs.8,300
(ii) Rs.6,600 paid to Mohan is debited to Rohan’s Account
(iii) Sold goods to Vinod Rs.950 entered in sales book as Rs.590
(iv) Rent paid to Landlord Rs.2,000 is debited to Landlord’s account

2. Give Rectified Entries for the following errors: [4]

(i) Goods purchased from Vinod Rs. 3,000 not recorded at all
(ii) Sold goods to Vinod Rs.2700 recorded in the purchase book
(iii) Sold goods to Vinod Rs.2,000 entered as Rs.200
(iv) Machinery purchased for Rs.38,000 debited to purchase account

3. Give Rectified Entries for the following errors: [4]

(i) Goods purchased from Vinod Rs.500 was recorded as Rs.5,000
(ii) Old furniture sold for Rs.4,500 was credited to Sales Account
(iii) Goods taken for personal use worth Rs.980 not recorded in the books.
(iv) Salary paid to Mr Kumar Rs.14,000 has been debited to his account.

4. Give Journal entries necessary to Rectify the following errors : [4]

1. Rs.1,500 spent on repairs of Machine, but were debited to Machine Account.
2. Goods sold to Ram for Rs.4,500 were entered in the Sales Book as Rs.450.
3. Total of Sales Return book was undercast by Rs.10
4. Rs.1,000 received from Ganesh has been wrongly entered as received from
Mahesh.

5. Give entries to rectify the following errors: [4]

(i) The sales book was undercast by Rs.100
(ii) Rs.1,200 paid to Ramesh was debited to Mahesh’s Account
(iii) Rs.500 spent on repair of machinery, debited to machinery account
(iv) Purchase book was overcast by Rs.100

6. Rectify the following errors: [4]

(i) Rs.250 received from Sohan credited to Mohan account
(ii) Amount Rs.1,650 spent on installation of machinery wrongly debited to wages
account
(iii) A sale of Rs.172 was posted to sales accounts as Rs.217
(iv) The sales return book was undercast Rs.100

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7. Rectify the following errors: [4]
(i) The Sales book was overcast by Rs.4,000
(ii) The total of sales return book has been undercast by Rs.400
(iii) A payment of Rs.200 for house rent has been posted twice to the Rent account
(iv) The purchase return book has been undercast by Rs.50

8. Rectify the following errors: (4)

(i) Rs.400 spent on repair of machinery has been debited to machinery account
(ii) Rs.1,400 paid for salaries debited to salaries account as Rs.1,520
(iii) Rs.60 discount received from a creditor wrongly debited to discount received
account.
(iv) An amount of Rs.320 received from Parul which was written off bad debt last
year has been credited to his account.

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