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Question
Rectify the following error discovered before the preparation of the trial balance:
Purchases returns book was overcast by ₹ 200
Solution
Purchases returns account should be debited with ₹ 200
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RELATED QUESTIONS
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:
Purchases book was undercast by ₹ 600
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 |
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(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were debited to sundry expenses account.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.
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 and ascertain the amount of difference in trial balance by preparing suspense account:
(a) Credit sales to Mohan ₹ 7,000 were not posted
(b) Credit purchases from Rohan ₹ 9,000 were not posted.
(c) Goods returned to Rakesh ₹ 4,000 were not posted.
(d) Goods returned from Mahesh ₹ 1,000 were not posted.
(e) Cash paid to Ganesh ₹ 3,000 was not posted.
(f) Cash sales ₹ 2,000 were not posted.
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.
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.
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.
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.
