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प्रश्न
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 |
उत्तर
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Salary A/c Dr. To Kumanan A/c (Wrong debit rectified) |
10,000 |
10,000 |
APPEARS IN
संबंधित प्रश्न
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 a suspense account was opened. Ascertain the difference in trial balance.
(a) Credit sales to Mohan ₹ 7,000 were posted to Karan as ₹ 5,000.
(b) Credit purchases from Rohan ₹ 9,000 were posted to the debit of Gobind as ₹ 10,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted to the credit of Naresh as ₹ 3,000.
(d) Goods returned from Mahesh ₹ 1,000 were posted to the debit of Manish as ₹ 2,000.
(e) Cash sales ₹ 2,000 were posted to commission account as ₹ 200.
Rectify the following errors:
(a) Furniture purchased for ₹ 10,000 wrongly debited to purchases account.
(b) Machinery purchased on credit from Raman for ₹ 20,000 was recorded through purchases book.
(c) Repairs on machinery ₹ 1,400 debited to machinery account.
(d) Repairs on overhauling of second-hand machinery purchased ₹ 2,000 was debited to repairs account.
(e) Sale of old machinery at book value of ₹ 3,000 was credited to sales account.
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(d) Goods withdrawn by proprietor for personal use ₹ 800 were not posted to Drawings account.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 Anuj did not agree. It showed an excess credit of ₹ 6,000. He put the difference to suspense account. He discovered the following errors:
(a) Cash received from Ravish ₹ 8,000 posted to his account as ₹ 6,000.
(b) Returns inwards book overcast by ₹ 1,000.
(c) Total of sales book ₹ 10,000 was not posted to Sales account.
(d) Credit purchases from Nanak ₹ 7,000 were recorded in sales Book. However, Nanak’s account was correctly credited.
(e) Machinery purchased for ₹ 10,000 was posted to purchases account as ₹ 5,000. Rectify the errors and prepare suspense 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:
- 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.
