Advertisements
Advertisements
प्रश्न
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.
उत्तर
| Journal | ||||
| S.No. | Particulars | L.F. | Debit Amount ₹ | Credit Amount ₹ |
| (i) | Sales A/c Dr. | 200 | ||
| To Mohan | 200 | |||
| (Goods sold to Mohan ₹ 7,000 were recorded as ₹ 7,200, now rectified) | ||||
| (ii) | Rohan Dr. | 900 | ||
| To Purchases A/c | 900 | |||
| (Goods purchased from Rohan ₹ 9,000 were recorded as ₹ 9,900, now rectified) | ||||
| (iii) | Purchases Return A/c Dr. | 40 | 40 | |
| To Rakesh | ||||
| (Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 4,040 now rectified) | ||||
| (iv) | Mahesh Dr. | 600 | ||
| To Sales Return A/c | 600 | |||
| (Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 1,600, now rectified) | ||||
APPEARS IN
संबंधित प्रश्न
Write a note on one-sided errors and two sided errors.
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 error assuming that the trial balance is yet to be prepared:
Purchases returns book was overcast by ₹ 700
Rectify the following journal entry.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Cash A/c Dr. To Sales A/c (Furniture sold for cash) |
2,000 |
2,000 |
Rectify the following errors:
(a) Sales book undercast by ₹ 300.
(b) Purchases book undercast by ₹ 400.
(c) Return inwards book undercast by ₹ 200.
(d) Return outwards book undercast by ₹ 100.
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 assuming that a suspense account was opened. As certain the difference in trial balance.
(a) Credit sales to Mohan ₹ 7,000 were posted to the credit of his account.
(b) Credit purchases from Rohan ₹ 9,000 were posted to the debit of his account as ₹ 6,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted to the credit of his account.
(d) Goods returned from Mahesh ₹ 1,000 were posted to the debit of his account as ₹ 2,000.
(e) Cash sales ₹ 2,000 were posted to the debit of sales account as ₹ 5,000.
Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance.
(a) Credit sales to Mohan ₹ 7,000 were recorded in Purchase Book. However, Mohan’s account was correctly debited.
(b) Credit purchases from Rohan ₹ 9,000 were recorded in sales book. However, Rohan’s account was correctly credited.
(c) Goods returned to Rakesh ₹ 4,000 were recorded in sales return book. However, Rakesh’s account was correctly debited.
(d) Goods returned from Mahesh ₹ 1,000 were recorded through purchases return book. However, Mahesh’s account was correctly credited.
(e) Goods returned to Naresh ₹ 2,000 were recorded through purchases book. However, Naresh’s account was correctly debited.
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 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.
Give journal entries to rectify the following errors assuming that suspense account had been opened.
(a) Goods distributed as free sample ₹ 5,000 were not recorded in the books.
(b) Goods withdrawn for personal use by the proprietor ₹ 2,000 were not recorded in the books.
(c) Bill receivable received from a debtor ₹ 6,000 was not posted to his account
(d) Total of returns inwards book ₹ 1,200 was posted to Returns outwards account.
(e) Discount allowed to ₹ 700 on receiving cash from her was recorded in the books as ₹ 70.
Trial balance of Khatau did not agree. He put the difference to suspense account and discovered the following errors:
(a) Credit sales to ₹ 16,000 were recorded in the purchases book as ₹ 10,000 and posted to the debit of ₹ 1,000.
(b) Furniture purchased from Noor ₹ 6,000 was recorded through purchases book as ₹ 5,000 and posted to the debit of Noor ₹ 2,000.
(c) Goods returned to ₹ 3,000 recorded through the Sales book as ₹ 1,000.
(d) Old machinery sold for ₹ 2,000 to Maneesh recorded through sales book as ₹ 1,800 and posted to the credit of Manish as ₹ 1,200.
(e) Total of Returns inwards book ₹ 2, 800 posted to Purchase account.
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 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.
