Pass the necessary journal entries to rectify the following errors - Accountancy - Trial Balance and Rectification of Errors

Question

Pass the necessary journal entries to rectify the following errors

Sirjan Arneja · Accepted Answer

Dear Student,

Date
Particulars
LF
Dr
Cr

Sales A/c Dr
To Ram A/c
(Being credit sale to Ram posted by excess amount)

5400

Mohan A/c Dr
To Krishan A/c
(Being sales to mohan posted as sales to krishan)

1700

Anshul A/c Dr
To Asha A/c
To Sales A/c
(Being sales to asha recorded as sales to anshul by an excess
amount)

7100

1700
5400

Sales A/c Dr
Purchase A/c Dr
To Mohan A/c
(Being purchase recorded as sale)

1700
1700

3400

Sales A/c
To Furniture A/c
(Being sale of old furniture recorded as sale)

1700

Regards

Date	Particulars	LF	Dr.	Cr.
	Sales A/c Dr. To Ram A/c (Being credit sale to Ram posted by excess amount)		5400	5400
	Mohan A/c Dr. To Krishan A/c (Being sales to mohan posted as sales to krishan)		1700	1700
	Anshul A/c Dr. To Asha A/c To Sales A/c (Being sales to asha recorded as sales to anshul by an excess amount)		7100	1700 5400
	Sales A/c Dr. Purchase A/c Dr. To Mohan A/c (Being purchase recorded as sale)		1700 1700	3400
	Sales A/c To Furniture A/c (Being sale of old furniture recorded as sale)		1700	1700