rectification: 1)purchase of office table costing 2000 has been passed through the purchase day book 2) motor car has been - Accountancy - Trial Balance and Rectification of Errors

Question

rectification:
1)purchase of office table costing 2000 has been passed through the
purchase day book
2) motor car has been purchase for 3400 has been credited to cash
correctly but motor car a/c debited with 3140 only
3) interest on deposits received 60 has been debited in the cash
a/c but not credited in the interest a/c
4) the balance in the a/c of mr Rahim 100 has been written off as
bad debts but not other a/c has been debited

Neha A. · Accepted Answer

Hi Sowndharya,

The rectified Journal entries are given below

Journal

Date
Particulars
L F
Debit
Amount
(Rs)
Credit
Amount
(Rs)

(a)
Furniture A/c

2,000

To Purchases A/c

2,000

(Office furniture passed through Purchase Book,
now rectified)

(b)
Motor Car A/c
Dr

260

To Suspense A/c

260

(Motor Car A/c debited by Rs 3,140 instead of
Rs 3,400, now rectified)

(c)
Suspense A/c
Dr

60

To Interest Received A/c

60

(Interest received not credited to Interest
A/c, now rectified)

(d)
Bad Debts A/c
Dr

100

To Suspense A/c

100

(Rs 100 written-off as bad not debited to Bad
Debts A/c, now rectified)

Journal
Date	Particulars			L.F.	Debit Amount (Rs)	Credit Amount (Rs)
(a)	Furniture A/c				2,000
	To Purchases A/c					2,000
	(Office furniture passed through Purchase Book, now rectified)

(b)	Motor Car A/c		Dr.		260
	To Suspense A/c					260
	(Motor Car A/c debited by Rs 3,140 instead of Rs 3,400, now rectified)

(c)	Suspense A/c	Dr.			60
	To Interest Received A/c					60
	(Interest received not credited to Interest A/c, now rectified)

(d)	Bad Debts A/c		Dr.		100
	To Suspense A/c					100
	(Rs 100 written-off as bad not debited to Bad Debts A/c, now rectified)