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प्रश्न
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 |
उत्तर
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Sales A/c Dr. To Furniture A/c (Wrong credit rectified) |
2,000 |
2,000 |
APPEARS IN
संबंधित प्रश्न
The difference in trial balance is taken to ______.
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:
- 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 recorded in purchases book.
(b) Credit Purchases from Rohan ₹ 900 were recorded in sales book.
(c) Goods returned to Rakesh ₹ 4,000 were recorded in the sales return book.
(d) Goods returned from Mahesh ₹ 1,000 were recorded in purchases return book.
(e) Goods returned from Mahesh ₹ 2,000 were recorded in purchases book.
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.
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.
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:
- 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.
