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प्रश्न
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(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were debited to sundry expenses account.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.
उत्तर
| Journal | ||||
| S.No. | Particulars | L.F. | Debit Amount ₹ | Credit Amount ₹ |
| (a) | Salaries A/c Dr. | 5,000 | ||
| To Employee | 5,000 | |||
| (Salary paid ₹ 5,000 were wrongly debited to Employee's personal Account, now rectified) | ||||
| (b) | Rent A/c Dr. | 4,000 | ||
| To Land Lord A/c | 4,000 | |||
| (Rent paid ₹ 4,000 was posted to Landlord's Account, now rectified) | ||||
| (c) | Drawings A/c Dr. | 1,000 | ||
| To Sundry Expenses A/c | 1,000 | |||
| (Goods drawn by proprietor were wrongly debited to Sundry Expenses Account, now rectified) | ||||
| (d) | Kapur Dr. | 2,000 | ||
| To Kohli | 2,000 | |||
| (Cash received from Kohli was posted to Kapur's Account, now rectified) | ||||
| (e) | Babu Dr. | 1,500 | ||
| To Sabu | 1,500 | |||
| (Cash paid to Babu was posted wrongly to Sabu's Account, now rectified) | ||||
APPEARS IN
संबंधित प्रश्न
Rectify the following journal entry.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Senguttuvan A/c Dr. To Cash A/c (Rent paid to Senguttuvan) |
6,000 |
6,000 |
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.
What is a suspense account? Is it necessary that is suspense account will balance off after rectification of the errors detected by the accountant? If not, then what happens to the balance still remaining in suspense account?
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:
- 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:
(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 assuming that suspense account was opened. Ascertain the difference in trial balance.
(a) Furniture purchased for ₹ 10,000 wrongly debited to purchase account as ₹ 4,000.
(b) Machinery purchased on credit from Raman for ₹ 20,000 recorded through Purchases Book as ₹ 6,000.
(c) Repairs on machinery ₹ 1,400 debited to Machinery account as ₹ 2,400.
(d) Repairs on overhauling of second hand machinery purchased ₹ 2,000 ₹ 200.
(e) Sale of old machinery at book value ₹ 3,000 was credited to sales account as ₹ 5,000.
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 assuming that suspense account was opened. Ascertain the difference in trial balance.
(a) Depreciation provided on machinery ₹ 4,000 was not posted to Depreciation account.
(b) Bad debts written-off ₹ 5,000 were not posted to Debtors account.
(c) Discount allowed to a debtor ₹ 100 on receiving cash from him was not posted to discount allowed account.
(d) Goods withdrawn by proprietor for personal use ₹ 800 were not posted to Drawings account.
(e) Bill receivable for ₹ 2,000 received from a debtor was not posted to Bills receivable account.
Trial balance of Raju showed an excess debit of ₹ 10,000. He put the difference to suspense account and discovered the following errors:
(a) Depreciation written-off the furniture ₹ 6,000 was not posted to Furniture account.
(b) Credit sales to ₹ 10,000 were recorded as ₹ 7,000.
(c) Purchases book undercast by ₹ 2,000.
(d) Cash sales to ₹ 5,000 were not posted.
(e) Old Machinery sold for ₹ 7,000 was credited to sales account.
(f) Discount received ₹ 800 from Kanan on paying cash to him was not posted.
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.
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:
- 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.
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:
- Sales book overcast by ₹ 700.
- Purchases book overcast by ₹ 500.
- Sales return book overcast by ₹ 300.
- Purchase return book overcast by ₹ 200.
