{"id":83603,"date":"2021-10-06T14:10:00","date_gmt":"2021-10-06T08:40:00","guid":{"rendered":"https:\/\/www.kopykitab.com\/blog\/?p=83603"},"modified":"2021-10-12T19:43:35","modified_gmt":"2021-10-12T14:13:35","slug":"ts-grewal-class-11-accountancy-solutions-chapter-13","status":"publish","type":"post","link":"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/","title":{"rendered":"TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors 2021-22"},"content":{"rendered":"\n<p><img class=\"alignnone size-full wp-image-135535\" src=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-13-Rectification-of-Errors.jpg\" alt=\"TS Grewal Class 11 Accountancy Solutions Chapter 13 - Rectification of Errors\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-13-Rectification-of-Errors.jpg 1200w, https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-13-Rectification-of-Errors-768x432.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong>TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors<\/strong>: Errors are something that could mess up the accounts of an individual or a company, rectification is necessary. \u00a0TS Grewal explains Chapter 13 and talks about the meaning of the error, its types and how can it be rectified in an easy and detailed way. All the different procedures used for rectification are explained in the book.<\/p>\n<ul>\n<li><strong>Read More: <a href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-solutions\/\" target=\"_blank\" rel=\"noopener\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;TS Grewal Class 11 Solutions&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:5053,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:2,&quot;11&quot;:0,&quot;12&quot;:0,&quot;15&quot;:&quot;Arial&quot;}\" data-sheets-note=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-10-maths-rs-aggarwal-solutions\/\nhttps:\/\/www.kopykitab.com\/blog\/cbse-class-11-maths-rs-aggarwal-solutions\/\">TS Grewal Class 11 Solutions<\/span><\/a><\/strong><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_47_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"ez-toc-toggle-icon-1\"><label for=\"item-69d88738d901d\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-69d88738d901d\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-visibility-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#ts-grewal-class-11-accountancy-solutions-chapter-13-%e2%80%93-rectification-of-errors-download-free-pdf\" title=\"TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors | Download Free PDF\">TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors | Download Free PDF<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#chapter-13-%e2%80%93-rectification-of-errors-ts-grewal-class-11-accountancy-solutions-detailed-explanation\" title=\"Chapter 13 &#8211; Rectification of Errors, TS Grewal Class 11 Accountancy Solutions. Detailed Explanation\">Chapter 13 &#8211; Rectification of Errors, TS Grewal Class 11 Accountancy Solutions. Detailed Explanation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#ts-grewal-class-11-accountancy-solutions-chapter-13-%e2%80%93-rectification-of-errors-sample-questions\" title=\"TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors: Sample Questions\u00a0\">TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors: Sample Questions\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#sample-question-1\" title=\"Sample question 1:\">Sample question 1:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#answer\" title=\"Answer:\">Answer:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#faqs-ts-grewal-class-11-accountancy-solutions-chapter-13-%e2%80%93-rectification-of-errors\" title=\"FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors\">FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#what-are-the-categories-of-error\" title=\"What are the categories of error?\">What are the categories of error?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#what-are-the-types-of-clerical-errors\" title=\"What are the types of clerical errors?\">What are the types of clerical errors?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#define-errors-of-omission\" title=\"Define Errors of omission.\">Define Errors of omission.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/#can-i-download-ts-grewal-class-11-accountancy-solutions-chapter-13-%e2%80%93-rectification-of-errors-free-pdf\" title=\"Can I download TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors Free PDF? \">Can I download TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors Free PDF? <\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"ts-grewal-class-11-accountancy-solutions-chapter-13-%e2%80%93-rectification-of-errors-download-free-pdf\"><\/span>TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors | Download Free PDF<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/TS-Grewal-Class-11-Accountancy-Solutions-Chapter-13.pdf\">TS Grewal Class 11 Accountancy Solutions Chapter 13<\/a><\/p>\n<div id=\"example1\" style=\"text-align: justify;\">\u00a0<\/div>\n<p style=\"text-align: justify;\"><style>\n.pdfobject-container { height: 500px;}<br \/>\n.pdfobject { border: 1px solid #666; }<br \/>\n<\/style><\/p>\n<p style=\"text-align: justify;\"><script src=\"https:\/\/www.kopykitab.com\/_utility\/js\/pdfobject.min.js\"><\/script><br \/><script>PDFObject.embed(\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/TS-Grewal-Class-11-Accountancy-Solutions-Chapter-13.pdf\", \"#example1\");<\/script><\/p>\n<h2><span class=\"ez-toc-section\" id=\"chapter-13-%e2%80%93-rectification-of-errors-ts-grewal-class-11-accountancy-solutions-detailed-explanation\"><\/span>Chapter 13 &#8211; Rectification of Errors, TS Grewal Class 11 Accountancy Solutions. Detailed Explanation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>TS Grewal Class 11 Accountancy Solutions explains the chapter by talking about the types of errors. So there are 2 categories of errors:<\/p>\n<ul>\n<li>The error of principle.<\/li>\n<li>Clerical errors.<\/li>\n<\/ul>\n<ol>\n<li><strong>The error of principle: <\/strong>This type of error occurs when the transaction recorded by the accountant doesn\u2019t comply with the rules of accounting. The rule states that for every debit there should be corresponding credit.<\/li>\n<\/ol>\n<p>When a rule is violated, an error is caused which is known as the Error of principle. Recording this type of transaction doesn\u2019t have any impact on the trial balance. It just means transactions are recorded in incorrect accounts. Eg: An asset is purchased and recorded as an expense in the account.\u00a0\u00a0<\/p>\n<ol start=\"2\">\n<li><strong>Clerical errors:\u00a0<\/strong>Errors generated from the improper recording of transactions. Clerical errors are of three types:<\/li>\n<\/ol>\n<ol>\n<li>Errors of Omissions<\/li>\n<li>Errors of Commission<\/li>\n<li>Compensating Errors.<\/li>\n<\/ol>\n<p><strong>Errors of Omission:\u00a0<\/strong>Errors of Omission are the types of errors generated when the accountant forgets to record an entry. There can be two variations in this:<\/p>\n<ul>\n<li>The Complete omission of the transaction, not recorded in the books of accounts. Example: Failure in recording the purchase of an asset.<\/li>\n<li>The Partial omission of the transaction, the transaction is recorded on either the credit or debit side and forgets to record the transaction on the opposite side. Example: Credit sales of Rs. 2,000 to Raj. In this transaction, sales entry is recorded, but the entry for Raj\u2019s account is not done.<\/li>\n<\/ul>\n<p><strong>\u00a0Errors of Commission:\u00a0<\/strong>Such errors are caused due to the negligence of a person, who is in charge of recording the transactions. It has an impact on the trial balance.<\/p>\n<p>Example: Recording the incorrect amounts and incorrect totaling in the ledger.<\/p>\n<p><strong>Compensating Errors:\u00a0<\/strong>Such a type of error occurs when one wrong entry neutralizes the impacts of another incorrect entry. These entries cancel the recorded errors.<\/p>\n<p>Example: If Karan has purchased some goods for Rs. 4,000 and the same has been recorded in his account as debit as Rs. 400. This transaction would result in the reduction of the debit side by Rs. 3,600.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"ts-grewal-class-11-accountancy-solutions-chapter-13-%e2%80%93-rectification-of-errors-sample-questions\"><\/span>TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors: Sample Questions\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"sample-question-1\"><\/span>Sample question 1:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Rectify the following errors mentioned below:<\/p>\n<ol>\n<li>Purchases book is overcast by Rs. 10,000.<\/li>\n<li>Purchases Return Book is overcast by Rs. 1,000.<\/li>\n<li>Purchases Return Books\u2019 balance is carried forward in excess by Rs. 100<\/li>\n<li>Purchases Books\u2019 balance is carried forward in excess of Rs. 1,000.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"answer\"><\/span>Answer:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Journal<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"45\">\n<p>S.No.<\/p>\n<\/td>\n<td width=\"358\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"48\">\n<p>L.F.<\/p>\n<\/td>\n<td width=\"96\">\n<p>Debit amount<\/p>\n<p>(Rs.)<\/p>\n<\/td>\n<td width=\"91\">\n<p>Credit amount<\/p>\n<p>(Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">\n<p>1.<\/p>\n<\/td>\n<td width=\"358\">\n<p>Suspense A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Purchases A\/C<\/p>\n<p>(Purchase book overcast by Rs. 10,000, now rectified)<\/p>\n<\/td>\n<td width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"96\">\n<p>10,000<\/p>\n<\/td>\n<td width=\"91\">\n<p>\u00a0<\/p>\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">\n<p>2.<\/p>\n<\/td>\n<td width=\"358\">\n<p>Purchases Return A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Suspense A\/C<\/p>\n<p>(Purchase Return Book overcast by Rs. 1,000, now rectified.)<\/p>\n<\/td>\n<td width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"96\">\n<p>1,000<\/p>\n<\/td>\n<td width=\"91\">\n<p>\u00a0<\/p>\n<p>1,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">\n<p>3.<\/p>\n<\/td>\n<td width=\"358\">\n<p>Purchases Return A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Suspense A\/C<\/p>\n<p>(Purchase Return Books\u2019 balance, carried forward in excess of Rs. 100, now rectified.)<\/p>\n<\/td>\n<td width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"96\">\n<p>100<\/p>\n<\/td>\n<td width=\"91\">\n<p>\u00a0<\/p>\n<p>100<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">\n<p>4.<\/p>\n<\/td>\n<td width=\"358\">\n<p>Suspense A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Purchases A\/C<\/p>\n<p>(Purchase Books\u2019 balance, carried forward in excess of Rs. 1,000, now rectified.)<\/p>\n<\/td>\n<td width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"96\">\n<p>1,000<\/p>\n<\/td>\n<td width=\"91\">\n<p>\u00a0<\/p>\n<p>1,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>We have included complete information regarding <a href=\"https:\/\/www.cbse.gov.in\/\" target=\"_blank\" rel=\"noopener\">CBSE<\/a> TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors. If you have any queries regarding the Class 11 Accountancy exam, you can ask in the comment box.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"faqs-ts-grewal-class-11-accountancy-solutions-chapter-13-%e2%80%93-rectification-of-errors\"><\/span>FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1618244203623\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-are-the-categories-of-error\"><\/span>What are the categories of error?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>There are 2 categories of errors:<br \/>1. Error of principle.<br \/>2. Clerical errors.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1618244239879\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-are-the-types-of-clerical-errors\"><\/span>What are the types of clerical errors?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>There are three types of clerical error:<br \/>1. Errors of Omissions<br \/>2. Errors of Commission<br \/>3. Compensating Errors.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1618244291407\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"define-errors-of-omission\"><\/span>Define Errors of omission.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Errors of Omission are the types of errors generated when the accountant forgets to record an entry. There can be two variations in this:<br \/>1. The Complete omission of the transaction, not recorded in the books of accounts. Example: Failure in recording the purchase of an asset.<br \/>2. The Partial omission of the transaction, the transaction is recorded on either the credit or debit side and forgets to record the transaction on the opposite side. Example: Credit sales of Rs. 2,000 to Raj. In this transaction, sales entry is recorded, but the entry for Raj\u2019s account is not done.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633509557351\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"can-i-download-ts-grewal-class-11-accountancy-solutions-chapter-13-%e2%80%93-rectification-of-errors-free-pdf\"><\/span>Can I download TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors Free PDF? <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes, you can easily download TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors free PDF. <\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors: Errors are something that could mess up the accounts of an individual or a company, rectification is necessary. \u00a0TS Grewal explains Chapter 13 and talks about the meaning of the error, its types and how can it be rectified in an easy and &#8230; <a title=\"TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors 2021-22\" class=\"read-more\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-13\/\" aria-label=\"More on TS Grewal Class 11 Accountancy Solutions Chapter 13 &#8211; Rectification of Errors 2021-22\">Read more<\/a><\/p>\n","protected":false},"author":244,"featured_media":135535,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":""},"categories":[73694,2917,73410],"tags":[62123,3570,75067],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83603"}],"collection":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/users\/244"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/comments?post=83603"}],"version-history":[{"count":5,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83603\/revisions"}],"predecessor-version":[{"id":138283,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83603\/revisions\/138283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media\/135535"}],"wp:attachment":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media?parent=83603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/categories?post=83603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/tags?post=83603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}