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Rectify the following error assuming that the trial balance is yet to be prepared: Sales returns book was overcast by ₹ 500 - Accountancy

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प्रश्न

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

Sales returns book was overcast by ₹ 500

एक पंक्ति में उत्तर

उत्तर

Sales returns account should be credited with ₹ 500

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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. (b) | पृष्ठ १९८

संबंधित प्रश्न

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

Purchases returns book was overcast by ₹ 700


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

Bills receivable book was undercast by ₹ 800


Rectify the following journal entry.

Particulars L.F. Dr. (₹) Cr. (₹)
Manimaran A/c      Dr.
    To Purchases A/c
(Goods taken by the proprietor Mr. Manimaran for his personal use)
  1,000

1,000


Rectify the following errors:
(i) Credit sales to Mohan ₹ 7,000 were not recorded.
(ii) Credit purchases from Rohan  9,000 were not recorded.
(iii) Goods returned to Rakesh ₹ 4,000 were not recorded.
(iv) Goods returned from Mahesh ₹ 1,000 were not recorded.


Rectify the following errors:
(a) Salary paid ₹ 5,000 was debited to employee’s personal account.
(b) Rent paid ₹ 4,000 was posted to landlord’s personal account.
(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were debited to sundry expenses account.
(d) Cash received from Kohli ₹ 2,000 was posted to Kapur’s account.
(e) Cash paid to Babu ₹ 1,500 was posted to Sabu’s account.


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:
(a) Depreciation provided on machinery ₹ 4,000 was not posted.
(b) Bad debts written off ₹ 5,000 were not posted.
(c) Discount allowed to a debtor ₹ 100 on receiving cash from him was not posted.
(d) Discount allowed to a debtor ₹ 100 on receiving cash from him was not posted to discount account.
(e) Bill receivable for ₹ 2,000 received from a debtor was not posted.


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.

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