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Rectify the following error assuming that the trial balance is yet to be prepared: Sales book was undercast by ₹ 400 - Accountancy

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प्रश्न

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

Sales book was undercast by ₹ 400

एक पंक्ति में उत्तर

उत्तर

Sales account should be credited with ₹ 400

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Rectification of Errors
  क्या इस प्रश्न या उत्तर में कोई त्रुटि है?
अध्याय 9: Rectification of Errors - Exercises [पृष्ठ १९८]

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सामाचीर कलवी Accountancy [English] Class 11 TN Board
अध्याय 9 Rectification of Errors
Exercises | Q IV 3. (a) | पृष्ठ १९८

संबंधित प्रश्न

The difference in trial balance is taken to ______.


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


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


Rectify the following errors:
(i) Credit sales to Mohan ₹ 7,000 were recorded as ₹ 7,200.
(ii) Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 9,900.
(iii) Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 4,040.
(iv) Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 1,600.


Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account:
(a) Credit sales to Mohan ₹ 7,000 were posted as ₹ 9,000.
(b) Credit purchases from Rohan ₹ 9,000 were posted as ₹ 6,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted as ₹ 5,000.
(d) Goods returned from Mahesh ₹ 1,000 were posted as ₹ 3,000.
(e) Cash sales ₹ 2,000 were posted as ₹ 200.


Rectify the following errors:
(a) Credit sales to Mohan ₹ 7,000 were posted to Karan.
(b) Credit purchases from Rohan ₹ 9,000 were posted to Gobind
(c) Goods returned to Rakesh ₹ 4,000 were posted to Naresh.
(d) Goods returned from Mahesh ₹ 1,000 were posted to Manish.
(e) Cash sales ₹ 2,000 were posted to commission account.


Rectify the following errors:

  1. Credit sales to Mohan ₹ 7,000 were recorded as ₹ 700.
  2. Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 900.
  3. Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 400.
  4. Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 100.

 Rectify the following errors:

  1. Credit sales to Mohan  ₹7,000 were recorded as ₹700.
  2. Credit purchases from Rohan ₹9,000 were recorded as ₹900
  3. Goods returned to Rakesh₹ 4,000 were recorded as ₹400.
  4. Goods returned from Mahesh ₹ 1,000 were recorded as ₹100.

Rectify the following errors: 

  1. Sales book overcast by ₹ 700.
  2. Purchases book overcast by ₹ 500.
  3. Sales return book overcast by ₹ 300.
  4. Purchase return book overcast by ₹ 200.

Rectify the following errors:

  1. Sales book overcast by ₹ 700.
  2. Purchases book overcast by ₹ 500.
  3. Sales return book overcast by ₹ 300.
  4. Purchase returns book overcast by ₹ 200.

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