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प्रश्न
Rectify the following error discovered before the preparation of the trial balance:
Purchases returns book was overcast by ₹ 200
उत्तर
Purchases returns account should be debited with ₹ 200
APPEARS IN
संबंधित प्रश्न
Rectify the following error discovered before the preparation of the trial balance:
Sales book was undercast by ₹ 100
Rectify the following error assuming that the trial balance is yet to be prepared:
Sales book was undercast by ₹ 400
Rectify the following error assuming that the trial balance is yet to be prepared:
Sales returns book was overcast by ₹ 500
Rectify the following journal entry.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Cash A/c Dr. To Kumararaja A/c (Goods sold to Kumararaja for cash) |
10,000 |
10,000 |
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 |
The bookkeeper of a firm found that the trial balance was out by ₹ 922 (excess credit).
He placed the amount in the suspense account and subsequently found the following errors:
- The total discount column on the credit side of the cash book ₹ 78 was not posted in the ledger.
- The total of purchases book was short by ₹ 1,000.
- A credit sale of goods to Natarajan for ₹ 375 was entered in the sales book as ₹ 735.
- A credit sale of goods to Mekala for ₹ 700 was entered in the purchases book. You are required to give rectification entries and prepare a suspense account.
Rectify the following errors:
- Sales book overcast by ₹ 700.
- Purchases book overcast by ₹ 500.
- Sales return book overcast by ₹ 300.
- Purchase returns book overcast by ₹ 200.
Rectify the following errors:
(a) Depreciation provided on machinery ₹ 4,000 was posted as ₹ 400.
(b) Bad debts written off ₹ 5,000 were posted as ₹ 6,000.
(c) Discount allowed to a debtor ₹ 100 on receiving cash from him was posted as ₹ 60.
(d) Goods withdrawn by proprietor for personal use ₹ 800 were posted as ₹ 300.
(e) Bill receivable for ₹ 2,000 received from a debtor was posted as ₹ 3,000.
Rectify the following errors:
- Credit sales to Mohan ₹7,000 were recorded as ₹700.
- Credit purchases from Rohan ₹9,000 were recorded as ₹900
- Goods returned to Rakesh₹ 4,000 were recorded as ₹400.
- Goods returned from Mahesh ₹ 1,000 were recorded as ₹100.
Rectify the following errors:
- Sales book overcast by ₹ 700.
- Purchases book overcast by ₹ 500.
- Sales return book overcast by ₹ 300.
- Purchase return book overcast by ₹ 200.
