Rectify , credit sales to manas RS 16000 was recorded in the purchases book RS 10000 and posted to the - Accountancy - Trial Balance and Rectification of Errors

Question

Rectify ,
credit sales to manas RS 16000 was recorded in the purchases
book RS 10000 and posted to the debit off manas

Komal Verma · Accepted Answer

Rectifying
Journal Entry

Date

Particulars

L
F

Debit

Credit

Manas

Dr

6,000

Suspense
A/c

Dr

20,000

To
Sales A/c

16,000

To
Purchase A/c

10,000

(Goods
sold to Manas Rs 16,000 wrongly recorded in Purchases Book as Rs
10,000 and debited to Manasâ€™s Account as Rs
10,000, now rectified)

Note:
In the query, it is assumed that Rs 10,000 is posted to the debit
side of Manasâ€™s Account

Rectifying Journal Entry
Date	Particulars		L.F.	Debit	Credit

	Manas	Dr.		6,000
	Suspense A/c	Dr.		20,000
	To Sales A/c				16,000
	To Purchase A/c				10,000
	(Goods sold to Manas Rs 16,000 wrongly recorded in Purchases Book as Rs 10,000 and debited to Manas’s Account as Rs 10,000, now rectified)

Rectify , credit sales to manas RS.16000 was recorded in the purchases book RS.10000 and posted to the debit off manas