Rectify the following errors:

(a)	Sales book overcast by Rs 700.
(b)	Purchases book overcast by Rs 500.
(c)	Sales return book overcast by Rs 300.
(d)	Purchase return book overcast by Rs 200.

 

Journal

S.No.

Particulars

L.F.

Debit Amount Rs

Credit Amount Rs

(a)

Sales A/c

Dr.

700

To Suspense A/c

700

(Sales Book overcast by Rs 700, now rectified)

(b)

Suspense A/c

Dr.

500

To Purchases A/c

500

(Purchases Book overcast by Rs 500, now rectified)

(c)

Suspense A/c

Dr.

300

To Sales Return A/c

300

(Sales Return Book overcast by Rs 300, now rectified)

(d)

Purchases Return A/c

Dr.

200

To Suspense A/c

200

(Purchases Return Book overcast by Rs 200, now rectified)