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
 

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)      
         

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