Rectify the following errors -
i) Depreciation written off on furniture Rs. 6,000 was not posted to furniture
ii) Credit sales to Rupam Rs. 10,000 were recorded as Rs. 7,000
iii) Purchases book was undercast by Rs. 2,000.
iv) Credit purchases from Nanak Rs. 7,000 were recorded in the sales book.
However, Nanak’s account was correctly credited.
v) Old machinery was sold for Rs. 7,000 was credited to sales account.
vi) Installation charges of Rs. 500, on new machinery purchased were debited to
sundry expenses account as Rs. 50.
vii) Goods returned from Mahesh Rs. 1,000 were posted to the debit of his account
as Rs. 2,000.
viii)Rs. 200 paid for rent debited to landlord’s account.

Dear Student,
Rectifying Journal Entries
1. Suspense A/c Dr.   6,000  
     To Furniture A/c       6,000
  (Rectifying entry made)        
2. Rupam  Dr.   3,000  
       To Sales A/c       3,000
  (Rectifying entry made)        
3. Purchase A/c Dr.   2,000  
     To Suspense A/c       2,000
  (Rectifying entry made)        
4. Purchases A/c Dr.   7,000  
  Sales A/c Dr.   7,000  
       To Suspense A/c       14,000
  (Rectifying entry made)        
5. Sales A/c Dr.   7,000  
     To Machinery A/c       7,000
  (Rectifying entry made)        
6. Machinery A/c Dr.   500  
     To Sundry expenses A/c       50
      To Suspense A/c       450
  (Rectifying entry made)        
7. Suspense A/c Dr.   3,000  
     To Mahesh       3,000
  (Rectifying entry made)        
8. Rent A/c Dr.   200  
     To Landlord A/c       200
  (Rectifying entry made)        

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