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11 questions · timed · auto-graded

Question 14 Marks
Rectify the following errors:
  1. Credit sales to Mridula ₹ 5,000 were recorded as ₹ 500.
  2. Credit purchases from Nayna ₹ 8,000 were recorded as ₹ 800.
  3. Goods returned to Priya ₹ 12,000 were recorded as ₹ 1,200.
  4. Goods returned from Rashi ₹ 10,000 were recorded as ₹ 1,000.
Answer
Solution is as follows.
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Question 44 Marks
Rectify the following errors by passing Journal entries:
  1. Old furniture sold for ₹ 500 has been credited to Sales Account.
  2. Machinery purchased on credit from Raman for ₹ 2,000 recorded through Purchases Book as ₹ 16,000.
  3. Cash received from Rajat ₹ 5,000 was posted to the debit of Bhagat as ₹ 6,000.
  4. Depreciation provided on machinery ₹ 3,000 was posted to Machinery Account as ₹ 300.
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Question 54 Marks
Rectify the following errors:
  1. The Sales Book has been totalled ₹ 1,000 short.
  2. Goods worth ₹ 1,500 returned by Green and Co. have not been recorded anywhere.
  3. Goods purchased worth ₹ 2,500 have been posted to the debit of the supplier, Gupta and Co.
  4. Furniture purchased from Gulab and Co. worth ₹ 10,000 has been entered in Purchases Day Book.
  5. Cash received from A ₹ 2,500 has not been posted in his account.
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Question 64 Marks
Rectify the following errors found in the books of Mr. Suhail by passing entries:
  1. One item of purchase of ₹ 250 has been posted from the purchases book to the ledger as ₹ 350.
  2. Sales return of ₹ 2,000 from a party has not been posted to that account, through the party's account has been credited.
  3. A cheque of ₹ 600 issued to the suppliers account (shown under Sundry Creditors) toward his dues had been wrongly debited to the purchases account.
  4. Credit sale of ₹ 1,000 has been credited to the sales and also to the Sundry Debtor's Account.
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Question 74 Marks
Give rectifying entries for the following:
  1. A credit sales of goods to Ram ₹ 2,500 has been wrongly passed through the 'Purchases Book'.
  2. A credit purchase of goods from Shyam amounting to ₹ 1,000 has been wrongly passed through the 'Sales Book'.
  3. A return of goods worth ₹ 1,100 to Mohan was passed through the 'Sales Return Book'.
  4. A return of goods worth ₹ 500 by Ganesh were entered in 'Purchases Return Book'.
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Question 84 Marks
Rectify the following errors:
  1. Credit sales to Mridula ₹ 5,000 were not recorded.
  2. Credit purchases from Nayna ₹ 8,000 were not recorded.
  3. Goods returned to Priya ₹ 12,000 were not recorded.
  4. Goods returned from Rashi ₹ 10,000 were not recorded.
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Question 94 Marks
Rectify the following errors:
  1. Bought Radio for ₹ 1,000 for the proprietor was debited to General Expenses A/c.
  2. Bought goods from Mohan ₹ 2,000 was passed through the Sales Book, however, the account of Mohan was credited correctly.
  3. Wages due ₹ 1,500 has not been taken into account.
  4. Goods Returned by Kamal ₹ 240 has been debited to his account ₹ 420.
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Question 104 Marks
Pass Journal entries of rectify the following errors which were located after preparing the Trial Balance:
  1. The Sales Book was overcast by ₹ 500.
  2. Credit purchases from Aradhya ₹ 6,000 were posted to the debit of her account as ₹ 9,000.
  3. Goods returned from Ayan ₹ 8,000 were recorded in Purchases Return Book.
  4. Wages paid ₹ 3,980 were recorded in the Cash Book as ₹ 3,890.
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Question 114 Marks
Rectify the following errors:
  1. Credit sales to Mridula ₹ 5,000 were recorded as ₹ 5,400.
  2. Credit purchases from Nayna ₹ 8,000 were recorded as ₹ 8,800.
  3. Goods returned to Priya ₹ 12,000 were recorded as ₹ 12,200.
  4. Goods returned from Rashi ₹ 10,000 were recorded as ₹ 11,000.
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4 Marks Question - Account STD 11 Commerce Questions - Vidyadip