Advertisements
Advertisements
Question
Rectify the following error which were located before preparing the trial balance.
Goods purchased for ₹ 200 were posted as ₹ 2,000 to the purchases account.
Solution
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Suspense A/c Dr. To Purchases A/c (The Purchases book overcast, now rectified) |
1,800 |
1,800 |
APPEARS IN
RELATED QUESTIONS
The following error were located by the accountant before the preparation of trial balance. Rectify them.
Purchased goods from Anbuchelvan on credit for ₹ 700 were posted to the debit side of his account.
The following error were located by the accountant before the preparation of trial balance. Rectify them.
Sale of goods to Ponmukil on credit for ₹ 78 was posted to her account as ₹ 87.
Rectify the following error which were located before preparing the trial balance.
Sales returns book was short totaled by ₹ 1,000.
Rectify the following error which were located before preparing the trial balance.
Cash paid to Mukil ₹ 2,800 which was debited to Akhil’s account as ₹ 2,000.
The following error were located at the time of preparing trial balance. Rectify them.
A personal expense of the proprietor ₹ 200 was debited to travelling expenses account.
The following error were located at the time of preparing trial balance. Rectify them.
An amount of ₹ 2,700 paid for the extension of the building was debited to the repairs account.
The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.
Machinery purchased for ₹ 3,500 was debited to the purchase account.
The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.
Interest received ₹ 200 was credited to the commission account.
The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.
Goods worth ₹ 1,800 purchased from Amudhanila on credit was not recorded in the books of accounts.
The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.
Used furniture sold for ₹ 350 was credited to the sales account.
