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Page No 17.35:

Question 1:

How will be the following errors rectified?
(i) Purchases Book is overcasted by ₹ 10,000.
(ii) Purchases Return Book is overcasted by ₹ 1,000.
(iii) Purchases Return Book’s balance is carried forward in excess by ₹ 100.
(iv) Purchases Book’s balance is carried forward in excess by ₹ 1,000.

Answer:

Journal 

Date

Particulars

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

(i)

Suspense A/c

Dr.

 

10,000

 

 

 

To Purchases A/c

 

 

 

10,000

 

(Purchase book was overcastted by Rs 10,000, now rectified)

 

 

 

 

 

 

 

 

 

 

(ii)

Purchases Return A/c

Dr.

 

1,000

 

 

 

To Suspense A/c

 

 

 

1,000

 

(Purchase return book was overcastted by Rs 1,000, now rectified)

 

 

 

 

 

 

 

 

 

 

(iii)

Purchases Return A/c

Dr.

 

100

 

 

 

To Suspense A/c

 

 

 

100

 

(Purchase return book’s balance was carried forward in excess of Rs 100, now rectified)

 

 

 

 

 

 

 

 

 

 

(iv)

Suspense A/c

Dr.

 

1,000

 

 

   

To Purchases A/c

 

 

 

1,000

 

(Purchase book’s balance was  carried forward in excess of Rs 1,000, now rectified)

 

 

 

 

 

 

 

 

 

Page No 17.35:

Question 2:

How will be the following errors rectified?
(i) Sales Book is short casted by ₹ 5,000.
(ii) Sales Return Book is short casted by ₹ 500.
(iii) Balance of Sales Book is carried forward short by ₹ 1,000.
(iv) Balance of Sales Return Book is carried forward short by ₹ 100.

Answer:

Journal 

Date

Particulars

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

(i)

Suspense A/c

Dr.

 

5,000

 

 

 

To Sales A/c

 

 

 

5,000

 

(Sales book was undercasted by Rs 5,000, now rectified)

 

 

 

 

 

 

 

 

 

 

(ii)

Sales Return A/c

Dr.

 

500

 

 

 

  To Suspense A/c

 

 

 

500

 

(Sales return book was undercasted by Rs 500, now rectified)

 

 

 

 

 

 

 

 

 

 

(iii)

Suspense A/c

Dr.

 

1,000

 

 

 

To Sales A/c

 

 

 

1,000

 

(Sales book’ balance carried forward was short by Rs 1,000, now rectified)

 

 

 

 

 

 

 

 

 

 

(iv)

Sales Return A/c

Dr.

 

100

 

 

 

To Suspense A/c

 

 

 

100

 

(Sales return book’ balance carried forward was short by Rs 100, now rectified)

 

 

 

 

 

 

 

 

 

Page No 17.35:

Question 3:

How will you rectify the following errors?
(i) Sales Book is overcasted by ₹ 5,000.
(ii) Sales Return Book is short casted by ₹ 500.
(iii) Balance of Sales Book is carried forward in excess by ₹ 1,000.
(iv) Balance of Sales Return Book is carried forward in excess by ₹ 100.

Answer:

Journal 

Date

Particulars

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

(i)

Sales A/c

Dr.

 

5,000

 

 

 

To Suspense A/c

 

 

 

5,000

 

(Sales book was overcasted by Rs 5,000, now rectified)

 

 

 

 

 

 

 

 

 

 

(ii)

Sales Return A/c

Dr.

 

500

 

 

 

To Suspense A/c

 

 

 

500

 

(Sales book was undercasted by Rs 500, now rectified)

 

 

 

 

 

 

 

 

 

 

(iii)

Sales A/c

Dr.

 

1,000

 

 

 

To Suspense A/c

 

 

 

1,000

 

(Sales book’s balance was  carried forward in excess by Rs 1,000, now rectified)

 

 

 

 

 

 

 

 

 

 

(iv)

Suspense A/c

Dr.

 

100

 

 

 

To Sales Return A/c

 

 

 

100

 

(Sales return book’s balance was  carried forward in excess by Rs 100, now rectified)

 

 

 

 

 

 

 

 

 

 

Page No 17.35:

Question 4:

Pass the necessary Journal entries to rectify the following errors:
(i) Credit sale of ₹ 570 to Mohan was recorded as ₹ 750.
(ii) Credit sale of ₹ 850 to Sohan was recorded as sale to Mohan.
(iii) Credit sale of ₹ 850 to Meenu was recorded as sale to Meena as ₹ 580.
(iv) Credit sale of ₹ 850 to Ram was recorded in the Purchases Book.
(v) Credit sale of old machinery to Sohan for ₹ 1,700 was entered in the Sales Book as ₹ 7,100.
(vi) Bill Receivable for ₹ 5,000 accepted by Mahinder recorded as acceptance given to Mahinder for ₹ 6,000.

Answer:

Journal

Date

Particulars

 

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)

i)

Sales A/c

Dr.

 

180

 

 

  To Mohan’s A/c

 

 

 

180

 

(Being correcting goods sold on credit to Mohan recorded at wrong amount)

 

 

 

 

 

 

 

 

 

 

ii)

Sohan’s A/c

Dr.

 

850

 

 

  To Mohan’s A/c

 

 

 

850

 

(Being correcting credit sale to Sohan recorded as sale to Mohan)

 

 

 

 

 

 

 

 

 

 

iii)

Meenu’s A/c

Dr.

 

850

 

 

  To Sales A/c

 

 

 

270

 

  To Meena’s A/c

 

 

 

580

 

(Being correcting  credit sale to Meenu recorded to Meena at wrong amount)

 

 

 

 

 

 

 

 

 

 

iv)

Ram’s A/c

Dr.

 

1,700

 

 

  To Sales A/c

 

 

 

850

 

  To Purchases A/c

 

 

 

850

 

(Being correcting  credit sales to Ram wrongly recorded in the purchases book)

 

 

 

 

 

 

 

 

 

 

v)

Sales A/c

Dr.

 

7,100

 

 

  To Machinery A/c

 

 

 

1,700

 

  To Soahn’s A/c

 

 

 

5,400

 

(Being correcting credit sale of machinery to Sohan wrongly recorded in sales book)

 

 

 

 

 

 

 

 

 

 

vi)

Bills Payable A/c

Dr.

 

6,000

 

 

Bills Receivable A/c

Dr.

 

5,000

 

 

  To Mahinder’s A/c

 

 

 

11,000

  (Being bills receivable wrongly recorded as bills payable now rectified)

 

 

 

 

Page No 17.35:

Question 5:

Pass the necessary Journal entries to rectify the following errors:
(i) Credit sale of ₹ 850 to Kishan was posted to Krishan's Account.
(ii) Cash sale of ₹ 850 to Meenu was posted to the credit of Meena.
(iii) Amount of ₹ 1,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account.
(iv) Credit sale of old furniture to Mohan for ₹ 1,700 was posted as ₹ 7,100.
(v) Credit sale of old furniture to Babu Ram for ₹ 3,000 was credited to Sales Account.
(vi) Cheque of ₹ 1,280 received from Farid was dishonoured and has been posted to the debit of Sales Return Account.

Answer:

Journal

Date

Particulars

 

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)

i)

Kishan’s A/c

Dr.

 

850

 

 

  To Krishan’s A/c

 

 

 

850

 

(Being correcting credit sales to Kishan wrongly posted to Krishan’s Account)

 

 

 

 

 

 

 

 

 

 

ii)

Meena’s A/c

Dr.

 

850

 

 

  To Sales A/c

 

 

 

850

 

(Being correcting cash sales to Meenu wrongly posted to credit of Meena’s A/c)

 

 

 

 

 

 

 

 

 

 

iii)

Drawings A/c

Dr.

 

1,500

 

 

  To Purchases A/c

 

 

 

1,500

 

(Being correcting amount withdrawn for personal use debited to Purchases A/c)

 

 

 

 

 

 

 

 

 

 

iv)

Furniture A/c

Dr.

 

5,400

 

 

  To Mohan’s A/c

 

 

 

5,400

 

(Being correcting credit sale of furniture to Mohan posted at a wrong amount)

 

 

 

 

 

 

 

 

 

 

v)

Sales A/c

Dr.

 

3,000

 

 

  To Furniture A/c

 

 

 

3,000

 

(Being correcting credit sale of furniture posted to the credit of sales account)

 

 

 

 

 

 

 

 

 

 

vi)

Farid’s A/c

Dr.

 

1,280

 

 

  To Sales Return A/c

 

 

 

1,280

  (Being correcting cheque dishonoured wrongly debited to Sales Return A/c)

 

 

 

 

Page No 17.35:

Question 6:

Rectify the following errors:
(i) Sales to Vinod of ₹ 143 posted to his account as ₹ 134.
(ii) Sales to Vinod of ₹ 143 debited to his account as ₹ 134.
(iii) Sales to Vinod of ₹ 143 credited to his account as ₹ 134.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Vinod

Dr.

 

9

 

 

To Suspense A/c

 

 

9

 

(Rs 9 was posted less in Vinod’s Account, now rectified)

 

 

 

 

 

 

 

 

(ii)

Vinod

Dr.

 

9

 

 

To Suspense A/c

 

 

9

 

(Vinod’s Account was wrongly debited with Rs 9 less, now rectified)

 

 

 

 

 

 

 

 

(iii)

Vinod

Dr.

 

277

 

 

To Suspense A/c

 

 

277

 

(Sales to Vinod of Rs 143 was wrongly credited as Rs 134, now rectified)

 

 

 

 

 

 

 

 

 



Page No 17.36:

Question 7:

Pass the necessary Journal entries to rectify the following errors:
(i) ₹ 15,000 paid as wages for the construction of office building debited to Salaries Account.
(ii) ₹ 20,000 spent on the purchases of material for the construction of building debited to Purchases Account.
(iii) ₹ 50,000 spent on the extension of building was debited to Building Repairs Account.
(iv) ₹ 25,000 spent on whitewash of a new building was charged to Building Repairs Account.
(v) ₹ 1,000 paid as installation charges for newly purchased second hand machinery posted to Cartage Account.
(vi) ₹ 10,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery debited to General Expenses Account.
(vii) ₹ 5,000 paid as repairing charges of an existing machine in use charged to Machinery Account.
(viii) ₹ 10,000 paid by cheque for a printer was charged to the Office Expense Account.

Answer:

Journal

Date

Particulars

 

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)

i)

Building A/c

Dr.

 

15,000

 

 

  To Salaries A/c

 

 

 

15,000

 

(Being correcting wages paid for construction of building debited to Salaries A/c)

 

 

 

 

 

 

 

 

 

 

ii)

Building A/c

Dr.

 

20,000

 

 

  To Purchases A/c

 

 

 

20,000

 

(Being correcting purchases of material on construction debited to Purchases A/c)

 

 

 

 

 

 

 

 

 

 

iii)

Building A/c

Dr.

 

50,000

 

 

  To Building Repairs A/c

 

 

 

50,000

 

(Being correcting amount spent on extension of building wrongly debited to Building Repairs A/c)

 

 

 

 

 

 

 

 

 

 

iv)

Building A/c

Dr.

 

25,000

 

 

  To Building Repairs A/c

 

 

 

25,000

 

(Being correcting amount spent on whitewash of new building debited to Building Repairs A/c)

 

 

 

 

 

 

 

 

 

 

v)

Machinery A/c

Dr.

 

1,000

 

 

  To Cartage A/c

 

 

 

1,000

 

(Being correcting installation charges on machinery wrongly debited to Cartage A/c)

 

 

 

 

 

 

 

 

 

 

vi)

Machinery A/c

Dr.

 

10,000

 

 

  To General Expenses A/c

 

 

 

10,000

 

(Being correcting repair charges to a newly paid second hand machinery wrongly debited to General Expenses A/c)

 

 

 

 

 

 

 

 

 

 

vii)

Repairs A/c

Dr.

 

5,000

 

 

  To Machinery A/c

 

 

 

5,000

 

(Being correcting repairs on existing machinery wrongly debited to Machinery A/c)

 

 

 

 

 

 

 

 

 

 

viii)

Printer A/c

Dr.

 

10,000

 

 

  To Office Expenses A/c

 

 

 

10,000

  (Being correcting amount paid for Printer wrongly debited to Office Expenses A/c)

 

 

 

 

Page No 17.36:

Question 8:

Give rectifying Journal entries for the following errors:
(i) Goods returned by Mohan of ₹ 1,500 not recorded in books.
(ii) Goods distributed as free samples for ₹ 5,000 not recorded.
(iii) Depreciation of machinery of ₹ 10,000 not charged.
(iv) Goods costing ₹ 780, selling price ₹ 1,000 given as charity not recorded.

Answer:

Journal

Date

Particulars

 

L.F.

Debit

Amount
(₹)

Credit
Amount
(₹)

i)

Sales Return A/c

Dr.

 

1,500

 

 

  To Mohan’s A/c

 

 

 

1,500

 

(Being recording goods returned by Mohan not recorded earlier)

 

 

 

 

 

 

 

 

 

 

ii)

Advertisement A/c

Dr.

 

5,000

 

 

  To Purchases A/c

 

 

 

5,000

 

(Being recording goods distributed as free sample not recorded earlier)

 

 

 

 

 

 

 

 

 

 

iii)

Depreciation A/c

Dr.

 

10,000

 

 

  To Machinery A/c

 

 

 

10,000

 

(Being recording depreciation charged on machinery not recorded earlier)

 

 

 

 

 

 

 

 

 

 

iv)

Charity A/c

Dr.

 

780

 

 

  To Purchases A/c

 

 

 

780

 

(Being recording goods given away as charity not recorded earlier)

 

 

 

 

Page No 17.36:

Question 9:

Rectify the following errors:
(i) Goods purchased from Kunal for ₹ 8,000 and from Kapil of ₹ 9,000 recorded correctly in the Purchases   Book. However, ₹ 9,000 was posted to Kunal and ₹ 8,000 to Kapil.
(ii) Anil's Account was excess debited by ₹ 500 while Suraj's Account was short debited by ₹ 500.
(iii) Parkar's Account was short credited by ₹ 700 while Manisha's Account was excess credited by ₹ 700.
(iv) Goods sold to Roopak for ₹ 1,000 and to Sagar for ₹ 1,800 recorded correctly in the Sales Book. However, ₹ 1,800 was posted to Roopak and ₹ 1,000 to Sagar.

Answer:

Journal

Date

Particulars

 

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)

i)

Kunal’s A/c

Dr.

 

1,000

 

 

  To Kapil’s A/c

 

 

 

1,000

 

(Being correcting goods purchased from Kunal and Kapil posted with wrong amounts)

 

 

 

 

 

 

 

 

 

 

ii)

Suraj’s A/c

Dr.

 

500

 

 

  To Anil’s A/c

 

 

 

500

 

(Being rectifying wrong debit and credit to the accounts)

 

 

 

 

 

 

 

 

 

 

iii)

Manisha’s A/c

Dr.

 

700

 

 

  To Parkar’s A/c

 

 

 

700

 

(Being rectifying excess and short credits in the accounts)

 

 

 

 

 

 

 

 

 

 

iv)

Roopak’s A/c

Dr.

 

800

 

 

  To Sagar’s A/c

 

 

 

800

 

(Being correcting goods sold to Roopak and Sagar posted with wrong amounts)

 

 

 

 

Page No 17.36:

Question 10:

Following errors affecting the accounts of the year 2018–19 were detected in the books of Das & Co., Meerut:
(i) Sale of old furniture for ₹ 5,000 was treated as sales of goods.
(ii) Rent of proprietor’s residence ₹ 6,000 was debited to Rent Account.
(iii) Cash received from Rajesh ₹ 2,150 was credited to Brajesh.
Pass the rectifying Journal entries. State the nature of each of these mistakes.

Answer:

Journal 

Date

Particulars

L.F.

Debit

Amount

(₹)

Credit

Amount

(₹)

2018-19          

(i)

Sales A/c

Dr.

 

5,000

 

 

 

To Furniture A/c

 

 

 

5,000

 

(Sale of old furniture treated as sale of goods, now rectified)

 

 

 

 

  Nature: Error of Principle        

 

 

 

 

 

 

(ii)

Drawings A/c

Dr.

 

6,000

 

 

 

To Rent A/c

 

 

 

6,000

 

(Rent paid for proprietor’s residence treated as rent paid, now rectified)

 

 

 

 

  Nature: Error of Principle        

 

 

 

 

 

 

(iii)

Brajesh’s A/c

Dr.

 

2,150

 

 

 

To Rajesh’s A/c

 

 

 

2,150

 

(Cash received from Rajesh, credited to Brajesh, now rectified)

 

 

 

 

  Nature: Error of Commission        

 

 

 

 

 

 

 

 

 

 

 

 

Page No 17.36:

Question 11:

Rectify the following errors assuming that there is no Suspense Account:
 (i) Salary of ₹ 5,000 paid to Rahul was not posted to Salaries Account.
(ii) Sales to Amrish of ₹ 1,430 posted to his account as ₹ 1,340.
(iii) Sales to Vijay of ₹ 2,470 posted to his account as ₹ 2,740.
(iv) Purchases from Pal of ₹ 1,430 posted to his account as ₹ 1,340.

Answer:

(i) Salary of Rs.5, 000 paid to Rahul was not posted to Salary A/c

Salaries Account

Dr.

 

Cr.

Particulars

Amount

(Rs)

Particulars

Amount

(Rs)

Cash A/c

5,000

 

 

 

 

 

 

 

 

 

 

 

(ii) Sales to Amrish of Rs 1,430 posted to his account as Rs 1,340

Amrish’s Account

Dr.

 

Cr.

Particulars

Amount

(Rs)

Particulars

Amount

(Rs)

Sales A/c

90

 

 

 

 

 

 

 

 

 

 

 

(iii) Sales to Vijay of Rs 2,470 posted to his account as Rs 2,740

Vijay’s Account

Dr.

 

Cr.

Particulars

Amount

(Rs)

Particulars

Amount

(Rs)

 

 

Sales A/c

270

 

 

 

 

 

 

 

 

 

(iv) Purchases from Pal of Rs1,430 posted to his account as Rs 1,340

Pal’s Account

Dr.

 

Cr.

Particulars

Amount

(Rs)

Particulars

Amount

(Rs)

 

 

Purchases A/c

90

 

 

 

 

 

 

 

 



Page No 17.37:

Question 12:

Which of the following errors will affect the Trial Balance?
 (i) The total of the Sales Book has not been posted to the Sales Account.
 (ii) ₹ 1,000 paid as installation charges of a new machine has been debited to Repairs Account.
(iii) Goods costing ₹ 4,000 taken by the proprietor for personal use have been debited to Debtors’ Account.
(iv) ₹ 1,000 paid for repairs to building have been debited to Building Account.

Answer:

'Total of Sales book has not been posted to Sales Account' will affect the Trial Balance because due to this Sales Account undercasts, which results in undercasting of credit side of Trial Balance.

Hence, the correct answer is option (i).

Page No 17.37:

Question 13:

Rectify the following errors assuming that there is no Suspense Account:
(i) The Returns Inward Book has been overcasted by ₹ 200.
(ii) Purchases Book carried forward ₹ 75 less.
(iii) Sales Book carried forward ₹ 41 less on Page 10 and ₹ 43 more on Page 12.
 (iv) Goods sold to Gautam were posted as ₹ 215 instead of ₹ 251.

Answer:

(i)

Return Inwards Book

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(₹)

Date

Particulars

L.F.

Amount

(₹)

 

 

 

 

 

Over Casting of Return Inwards Book

 

200

 

 

 

 

 

 

 

 

(ii)

Purchases Account

Dr..

 

Cr.

Date

Particulars

L.F.

Amount (₹)

Date

Particulars

L.F.

Amount

 (₹)

 

Carry forwarding of Purchases Book Less

 

75

 

 

 

 

 

 

 

 

 

 

 

 

(iii)

Sales Account

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(₹)

Date

Particulars

L.F.

Amount

(₹)

 

Net Carry forwarding of Sales Book excess

 

2

 

 

 

 

 

 

 

 

 

 

 

 

(iv)

Sales Account

Dr.

 

Cr.

Date

Particulars

L.F.

Amount (₹)

Date

Particulars

L.F.

Amount 

(₹)

 

 

 

 

 

Difference in the amount posted

 

36

 

 

 

 

 

 

 

 

 

Gautam Account

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(₹)

Date

Particulars

L.F.

Amount

(₹)

 

Difference in the amount posted

 

36

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 17.37:

Question 14:

Following errors are discovered in the books of Sh. Ram Lal. Make the necessary entries to rectify them:
(i) Purchases Journal was undercasted by ₹ 2,150.
(ii) ₹ 500 received from K. Krishna was debited to his account.
(iii) An amount of ₹ 3,000 withdrawn by the proprietor of the firm for his personal use was posted to the Travelling Expenses Account.
(iv) An amount of ₹ 175 for a credit sale to R. Gopalan correctly entered in the Sales Book, has been debited to his account as ₹ 157.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

 

Purchases A/c

Dr.

 

2,150

 

 

To Suspense A/c

 

 

2,150

 

(Purchases Book was under cast now rectified)

 

 

 

 

 

 

 

 

 

Suspense A/c

Dr.

 

1,000

 

 

To K. Krishna

 

 

1,000

 

(Received from K. Krishna was wrongly debited, now rectified )

 

 

 

 

 

 

 

 

 

Drawings A/c

Dr.

 

3,000

 

 

To Travelling Expense A/c

 

 

3,000

 

(Amount withdrawn by proprietor for personal use wrongly posted to

 

 

 

 

Travelling Expenses Account, now rectified)

 

 

 

 

 

 

 

 

 

R.Gopalan

Dr.

 

18

 

 

To Suspense A/c

 

 

18

 

(R. Gopalan’s Account was debited by Rs 157 instead of Rs 175, now rectified

 

 

 

 

 

 

 

 

 

Page No 17.37:

Question 15:

Pass the Journal entries rectifying the following errors:
(i) Purchases of ₹ 10,000 was omitted to be recorded.
(ii) Purchases of office furniture of ₹ 10,000 was recorded in Purchases Book.
(iii) Office Rent of ₹ 15,000 was debited to the Personal Account of the landlord.
(iv) Old machine sold for ₹ 5,000 was credited to Sales Account.
(v) Bill for ₹ 800 received from Mukesh for repair of machinery was entered in the Purchases Book as ₹ 700.

Answer:

Journal 

Date

Particulars

L.F.

Debit

Amount

(₹)

Credit

Amount

(₹)

(i)

Purchases A/c

Dr.

 

10,000

 

 

 

To Suspense A/c

 

 

 

10,000

 

(Purchase of goods worth Rs 10,000 were omitted to be recorded, now rectified)

 

 

 

 

 

 

 

 

 

 

(ii)

Furniture A/c

Dr.

 

10,000

 

 

 

To Purchases A/c

 

 

 

10,000

 

(Purchase of office furniture was recorded in purchase book, now rectified)

 

 

 

 

 

 

 

 

 

 

(iii)

Rent A/c

Dr.

 

15,000

 

 

 

To Landlord’s A/c

 

 

 

15,000

 

(Office rent of Rs 15,000 was debited to Landlord’s personal account, now rectified)

 

 

 

 

 

 

 

 

 

 

(iv)

Sales  A/c

Dr.

 

5,000

 

 

 

To Machinery A/c

 

 

 

5,000

 

(Sale of machinery costing Rs 5,000 was credited to Sales A/c, now rectified)

 

 

 

 

           
(v) Repairs to Machinery A/c Dr.   800  

 

        To Purchases A/c

 

 

 

800

 

(Repairs to machinery costing  ₹700 wrongly entered in purchase book, now rectified)

 

 

 

Page No 17.37:

Question 16:

Rectify the following errors:
(i) Purchases Book has been undercast by ₹ 1,000.
(ii) Credit sale to Anu Prakash ₹ 7,000 was recorded in Purchases Book.
(iii) Credit sale to Rahul ₹ 7,000 was recorded as ₹ 700.

Answer:

Journal 

Date

Particulars

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

(i)

Purchases A/c

Dr.

 

1,000

 

 

 

To Suspense A/c

 

 

 

1,000

 

(Purchases Book was undercasted by Rs 1,000, now rectified)

 

 

 

 

 

 

 

 

 

 

(ii)

Aru Prakash’s A/c

Dr.

 

14,000

 

 

 

To Sales A/c

 

 

 

7,000

 

 

To Purchases A/c

 

 

 

7,000

 

(Sales to Aru Prakash was recorded in Purchases Book, now rectified)

 

 

 

 

 

 

 

 

 

 

(iii)

Rahul’s A/c

Dr.

 

6,300

 

 

 

To Sales  A/c

 

 

 

6,300

 

(Sales to Rahul Rs 7,000 was recorded as Rs 700, now rectified)

 

 

 

 

 

 

 

 

 

Note:In the book, this transaction is incomplete, thus it has been assumed that ‘Credit sales to Rahul was recorded as Rs 700 instead of Rs 7,000’.

 

Page No 17.37:

Question 17:

Rectify the following errors:
(i) Total of one page of the Sales Book was carried forward to the next page as ₹ 2,785 instead of ₹ 2,587.
(ii) A cheque of ₹ 400 received from Mohan was dishonoured and had been posted to the debit side of the ‘Allowance Account’.
(iii) Return of goods worth ₹ 5,000 by a customer was entered in the Purchases Return Book.
(iv) Sum of ₹ 200 owed by ‘X’ has been included in the list of Sundry Creditors.
(v) Sale of old furniture worth ₹ 430 was credited to the Sales Account as ₹ 340.

Answer:

Journal

Date

Particular

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Sales A/c

Dr.

 

198

 

 

To Suspense A/c

 

 

198

 

(Carry forwarding Rs 2,785 instead of Rs 2,587, now rectified)

 

 

 

 

 

 

 

 

(ii)

Mohan

Dr.

 

400

 

 

To Allowance A/c

 

 

400

 

(A Cheque received from Mohan was dishonoured but debited wrongly to Allowance’s Account, now rectified)

 

 

 

 

 

 

 

 

(iii)

Sale Return A/c

Dr.

 

5,000

 

 

Purchases Return A/c

Dr.

 

5,000

 

 

To Customer / Debtor

 

 

10,000

 

(Goods return by a customer was recorded wrongly to Purchase Return Book, now rectified)

 

 

 

 

 

 

 

 

(iv)

Sundry Creditors

Dr.

 

200

 

 

Sundry Debtors

Dr.

 

200

 

 

To X

 

 

400

 

(Amount owed by X was included in Sundry Creditors, now rectified)

 

 

 

 

 

 

 

 

(v)

Sales A/c

Dr.

 

340

 

 

Suspense A/c

Dr.

 

90

 

 

To Furniture A/c

 

 

430

 

(Sale of Old furniture Rs 430 was wrongly debited to Sales Account for Rs 340, now rectified)

 

 

 

 

 

 

 

 

 



Page No 17.38:

Question 18:

Rectify the following errors:
(i) Purchases Book is overcast by ₹ 500.
(ii) Salary paid to an employee, Mr. Ajay, is debited to his Personal account ₹ 3,000.
(iii) Goods sold to Shashi on credit ₹ 300 have been wrongly passed through the Purchases Book.
(iv) Total of Returns Inward Book has been added ₹ 9 short.
(v) Purchase of chair from Happy Traders for ₹ 35 has been entered in the Purchases Book as ₹ 53.

Answer:

Journal

Date

Particular

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Suspense A/c

Dr.

 

500

 

 

To Purchases A/c

 

 

500

 

(Purchase Book was over cast now rectified)

 

 

 

 

 

 

 

 

(ii)

Salaries A/c

Dr.

 

3,000

 

 

To Mr. Ajay

 

 

3,000

 

(Salary paid to Mr. Ajay was debited wrongly to Mr. Ajay’s Account)

 

 

 

 

 

 

 

 

(iii)

Shashi

Dr.

 

600

 

 

To Sales A/c

 

 

300

 

To Purchases A/c

 

 

300

 

( Goods sold to Shashi was wrongly passed through Purchases Book, now rectified)

 

 

 

 

 

 

 

 

(iv)

Return Inwards A/c

Dr.

 

9

 

 

To Suspense A/c

 

 

9

 

(Return Inwards Book was added short by Rs 9, now rectified)

 

 

 

 

 

 

 

 

(v)

Furniture A/c

Dr.

 

35

 

 

Happy Traders A/c

Dr.

 

18

 

 

To Purchases A/c

 

 

53

 

(Purchase of Chair Rs 35 was recorded in the Purchases Book As Rs 53, now rectified)

 

 

 

 

 

 

 

 

 

Page No 17.38:

Question 19:

Correct the following errors in Mohan Lal’s Book:
(i) A payment of ₹ 5,000 for salaries (to Mr. Ram) has been posted twice to the Salaries Account.
(ii) ₹ 750 received from Rajesh are entered on the debit side of the Cash Book. No posting was done in Rajesh’s Account.
(iii) Sales Book was overcasted by ₹ 3,000.
(iv) Goods (Cost ₹ 2,000, Sales Price ₹ 2,500) distributed as samples among prospective customers were not recorded anywhere.
(v) A sum of ₹ 1,500 written off as depreciation on furniture was not debited to Depreciation Account.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

(₹)

Credit

Amount

(₹)

(i)

Suspense A/c

Dr.

 

5,000

 

 

To Salaries A/c

 

 

5,000

 

(Payment of Salaries Rs 5,000 was posted twice wrongly in Salaries Account, now rectified)

 

 

 

 

 

 

 

 

(ii)

Suspense A/c

Dr.

 

750

 

 

To Rajesh

 

 

750

 

(Received Rs 750 from Rajesh was omitted to be posted his account, now rectified)

 

 

 

 

 

 

 

 

(iii)

Sales A/c

Dr.

 

3,000

 

 

To Suspense A/c

 

 

3,000

 

(Sales was overcast, now rectified)

 

 

 

 

 

 

 

 

(iv)

Advertisement A/c

Dr.

 

2,000

 

 

To Purchases A/c

 

 

2,000

 

(Goods distributed as free sample were not recorded, now recorded)

 

 

 

         
(v) Depreciation A/c                                                                                              Dr.   1,500  
    To Suspense A/c     1,500
  (Depreciation on furniture not debited to furniture a/c, now rectified)      

 

 

 

 

 

 

Page No 17.38:

Question 20:

Give the rectifying entries of the following:
(i) Sales of ₹ 20,000 to Manoj were recorded as ₹ 2,000 in the Sales Book.
(ii) An amount of ₹ 25,000 spent for the extension of machinery has been debited to the Wages Account.
(iii) Discount received from Ram & Co. ₹ 350, has not been entered in the discount column of the Cash Book.
(iv) Goods of ₹ 3,000 sold to Mahesh were recorded in the Purchases Book.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Monoj

Dr.

 

18,000

 

 

To Sales A/c

 

 

18,000

 

(Sales Rs 20,000 was recorded wrongly as Rs 2,000, now rectified)

 

 

 

 

 

 

 

 

(ii)

Machinery A/c

Dr.

 

25,000

 

 

To Wages A/c

 

 

25,000

 

(Amount spent on Installation of machinery was debited wrongly to Wages Account, now rectified)

 

 

 

 

 

 

 

 

(iii)

Ram & Co. A/c

Dr.

 

4,750

 

 

To Discount Received A/c

 

 

4,750

 

(Discount received from Ram & Co. not been entered in Cash Book, now rectified)

 

 

 

 

 

 

 

 

(iv)

Mahesh

Dr.

 

6,000

 

 

To Sales A/c

 

 

3,000

 

To Purchases A/c

 

 

3,000

 

(Goods sold to Mahesh was recorded wrongly in Purchases Book now rectified)

 

 

 

 

 

 

 

 

 

Page No 17.38:

Question 21:

Correct the following errors in Hari’s Books:
(i) Credit sale of ₹ 132 to R. Krishan correctly entered in Sales Journal but posted to his account as ₹ 312.
(ii) The total of the credit side of Ramesh’s Account was overcasted by ₹ 2,000.
(iii) Total of the Purchases Journal of ₹ 5,250 has been posted to Purchases Account as ₹ 5,205.
(iv) Printer purchased from R. Ltd. for ₹ 4,000 on credit was entered in the Purchases Book.
(v) An item of ₹ 2,000 entered in the Sales Return Book was posted to the debit of Pandey who had returned the goods.

Answer:

Books of Hari

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Suspense A/c

Dr.

 

180

 

 

To R. Krishan

 

 

180

 

(Goods sold to R. Krishan of Rs 132 was posted as Rs 312 in his account, now rectified)

 

 

 

 

 

 

 

 

(ii)

Ramesh A/c

Dr.

 

2,000

 

 

To Suspense A/c

 

 

2,000

 

(Credit side of Ramesh's Account overcast, now rectified)

 

 

 

 

 

 

 

 

(iii)

Purchases A/c

Dr.

 

45

 

 

To Suspense A/c

 

 

45

 

(Total of Purchases Book was posted less by 45, now rectified)

 

 

 

 

 

 

 

 

(iv)

Typewriter A/c

Dr.

 

4,000

 

 

To Purchases A/c

 

 

4,000

 

(Purchase of type writer was wrongly posted to Purchases Account, now rectified)

 

 

 

         
(v) Suspense A/c                                                                               Dr.   4,000  
      To Pandey's A/c     4,000
  (Amount wrongly debited to Pandey's Account for Goods returned by him, now rectified)      
         

 

 

 

 

 



Page No 17.39:

Question 22:

Mukesh found that the Trial Balance did not agree. He found the following errors:
(i) In the Sales Book for the month of January, total of Page No. 3 was carried forward to Page No. 4 as ₹ 1,000 instead of ₹ 1,200 and total of Page No. 7 was carried forward to Page No. 8 as ₹ 5,600 instead of ₹ 5,000.
(ii) Goods returned to Anshuka ₹ 10,000 were recorded in the Sales Book.
(iii) Bill Receivable for ₹ 800 from Riya was dishonoured and posted to the debit of Allowances Account.

Answer:

Journal Entries

Date

Particulars

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

 

 

 

 

 

 

(i)

Suspense A/c

Dr.

 

200

 

 

   To Sales A/c

 

 

 

200

 

(Sales book balance wrongly carried forward by less amount, now rectified)

 

 

 

 

 

  

 

 

 

 

 

Sales A/c

Dr.

 

600

 

 

    To Suspense A/c

 

 

 

600

 

(Sales book balance wrongly carried forward by more amount, now rectified)

 

 

 

 

 

  

 

 

 

 

(ii)

Sales A/c

Dr.

 

10,000

 

 

   To Purchase Returns A/c

 

 

 

10,000

 

(Goods returned wrongly recorded in sales book, now rectified)

 

 

 

 

 

 

 

 

 

 

(iii)

Riya A/c

Dr.

 

800

 

 

    To Allowances A/c

 

 

 

800

 

(Bill dishonoured wrongly posted to the debit of Allowances A/c, now rectified)

 

 

 

 

 

 

 

 

 

 

Page No 17.39:

Question 23:

Pass the rectifying entries for the following
(i) Sales of goods ₹ 6,000 to Madan were recorded as ₹ 600 in the Sales Book.
(ii) Credit purchase of goods from Mohan amounting to ₹ 2,000 has been wrongly passed through the Sales Book.
(iii) Return of goods worth ₹ 500 by a customer was entered in ‘Purchases Return Book’.
(iv) Cheque of ₹ 400 received from Ranjan was dishonoured and debited to the Discount Account.
(v) Bill for ₹ 820 received from Ramesh for repair of machinery was entered in the Purchases Book as ₹ 720.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Madan

Dr.

 

5,400

 

 

To Sales A/c

 

 

5,400

 

(Sale of Goods to Madan Rs 6,000 was wrongly recorded as Rs 600)

 

 

 

 

 

 

 

 

(ii)

Sales A/c

Dr.

 

2,000

 

 

Purchases A/c

Dr.

 

2,000

 

 

To Mohan

 

 

4,000

 

(Purchases of goods from Mohan was wrongly recorded in the Sales Book, now rectified)

 

 

 

 

 

 

 

 

(iii)

Sales Return A/c

Dr.

 

500

 

 

Purchases Return A/c

Dr.

 

500

 

 

To Customer A/c

 

 

1,000

 

(Sales Return was entered wrongly in Purchases Return Book, now rectified)

 

 

 

 

 

 

 

 

(iv)

Rajan

Dr.

 

400

 

 

To Discount A/c

 

 

400

 

(Discount Account was debited wrongly on dishonour of Rajan’s Cheque, now rectified)

 

 

 

 

 

 

 

 

(v)

Repair A/c

Dr.

 

820

 

 

To Purchases A/c

 

 

720

 

To Ramesh A/c

 

 

100

 

(Repair of Machinery Rs 820 was recorded wrongly to Purchases Book now rectified)

 

 

 

 

 

 

 

 

 

Page No 17.39:

Question 24:

Give rectifying Journal entries for the following errors:
(i) Sales of goods to Madan ₹ 6,000 were entered in the Sales Book as ₹ 600.
(ii) Credit purchase of ₹ 1,500 from Ajay has been wrongly passed through the Sales Book.
(iii) Repairs to building ₹ 300 were debited to Building Account.
(iv) ₹ 2,050 paid to Rohit is posted to the debit of Mohit’s Account as ₹ 5,020.
(v) Purchases Return Book is overcasted by ₹ 400.

Answer:

Journal

Date

Particular

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Madan

Dr.

 

5,400

 

 

To Sales A/c

 

 

5,400

 

(Sale of Goods Rs 6,000 to Madan was wrongly recorded as Rs 600)

 

 

 

 

 

 

 

 

(ii)

Purchases A/c

Dr.

 

1,500

 

 

Sales A/c

Dr.

 

1,500

 

 

To Ajay

 

 

3,000

 

(Purchase of Goods from Ajay was wrongly passed through Sales Book)

 

 

 

 

 

 

 

 

(iii)

Repair A/c

Dr.

 

300

 

 

To Building A/c

 

 

300

 

(Repair of Building Rs 300 was wrongly debited to Building Account,now rectified)

 

 

 

 

 

 

 

 

(iv)

Rohit

Dr.

 

2,050

 

 

Suspense A/c

Dr.

 

2,970

 

 

To Mohit

 

 

5,020

 

(Payment to Rohit Rs 2,050 was wrongly debited Mohit’s Account as Rs 5,020, now rectified)

 

 

 

 

 

 

 

 

(v)

Purchases Return A/c

Dr.

 

400

 

 

To Suspense A/c

 

 

400

 

(Purchase Return Book was overcast now rectified)

 

 

 

 

 

 

 

 

 

Page No 17.39:

Question 25:

Give rectifying entries for the following:
(i) ₹ 5,400 received from Mr. A was posted to the debit of his account.
(ii) The total of Sales Return Book overcasted by ₹ 800.
(iii) ₹ 2,740 paid for repairs to motor car was debited to Motor Car Account as ₹ 1,740.
(iv) Returned goods to Shyam ₹ 1,500 were passed through Returns Inward Book.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Suspense A/c

Dr.

 

10,800

 

 

To Mr.A

 

 

10,800

 

(Received Rs 5,400 from Mr A was wrongly debited to his Account, now rectified)

 

 

 

 

 

 

 

 

(ii)

Suspense A/c

Dr.

 

800

 

 

To Sales Return A/c

 

 

800

 

(Sales Return Book was overcast, now rectified)

 

 

 

 

 

 

 

 

(iii)

Repair A/c

Dr.

 

2,740

 

 

To Motor Car A/c

 

 

1,740

 

To Suspense A/c

 

 

1,000

 

(Repairs of Motor Cars Rs 2,740 was wrongly debited to Motor Car Account as Rs 1,740, now rectified)

 

 

 

 

 

 

 

 

(iv)

Shyam

Dr.

 

3,000

 

 

To Return Inwards A/c

 

 

1,500

 

To Return Outwards A/c

 

 

1,500

 

(Return Outward to Shyam was wrongly recorded in the Return Inwards Book, now rectified)

 

 

 

 

 

 

 

 

 

Page No 17.39:

Question 26:

Pass Journal entries rectifying the following errors:
(i) A cheque for ₹ 10,000 was received from Ranjan on which ₹ 200 Cash Discount was allowed. The cheque was not honoured on due date and the amount of discount was credited to Discount Received Account.
(ii) ₹ 2,000 paid as wages for machinery installation was debited to Wages Account.
(iii) ₹ 5,000 received from Rakesh were credited to his Personal Account. The amount had been written off as bad debts earlier.
(iv) Repair bill of machinery was recorded as ₹ 100 against the bill amount of ₹ 1,000.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Discount Received A/c

Dr.

 

200

 

 

To Discount Allowed A/c

 

 

200

 

(On dishonour of Ranjan’s cheque, instead of crediting Discount Allowed Account, Discount Received Account was wrongly credited, now rectified)

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii)

Machinery A/c

Dr.

 

2,000

 

 

To Wages A/c

 

 

2,000

 

(Wages paid for Installation of Machinery was debited wrongly to Wages Account, now rectified)

 

 

 

 

 

 

 

 

(iii)

Rakesh A/c

Dr.

 

5,000

 

 

To Bad Debt Recovered A/c

 

 

5,000

 

(Cash received from Rakesh was Credited wrongly to Rakesh’s Account was previously written

 

 

 

 

off as Bad Debt, now rectified)

 

 

 

 

 

 

 

 

(iv)

Since error is made at time of recording so correct entry would be

 

 

 

 

Repair A/c

Dr.

 

900

 

 

To Cash A/c

 

 

900

 

(Repair bill Rs 1,000 was recorded as Rs 100, now rectified)

 

 

 

 

 

 

 

 

 



Page No 17.40:

Question 27:

Rectifying the following errors:
(i) Sales Book has been totalled ₹ 1,000 short.
(ii) Goods worth ₹ 1,500 returned by Green & Co. have not been recorded anywhere.
(iii) Goods purchased worth ₹ 2,500 have been posted to the debit of the supplier, Gupta & Co.
(iv) Furniture purchased from Gulab & Co. worth ₹ 10,000 has been entered in Purchases Book.
(v) Cash received from A ₹ 2,500 has not been posted in his account.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(i)

Suspense A/c

Dr.

 

1,000

 

 

To Sales A/c

 

 

1,000

 

(Sales Book was undercast, now rectified)

 

 

 

 

 

 

 

 

(ii)

Sales Return A/c

Dr.

 

1,500

 

 

To Green & Co

 

 

1,500

 

(Goods returned by Green & Co was not recorded, now recorded)

 

 

 

 

 

 

 

 

(iii)

Suspense A/c

Dr.

 

5,000

 

 

To Gupta & Co

 

 

5,000

 

(Goods purchased of Rs 2,500 from Gupta & Co was wrongly debited to his account, now rectified)

 

 

 

 

 

 

 

 

(iv)

Furniture A/c

Dr.

 

10,000

 

 

To Purchases A/c

 

 

10,000

 

(Purchase of goods Rs 10,000 was debited wrongly to Purchases Book, now rectified)

 

 

 

 

 

 

 

 

(v)

Suspense A/c

Dr.

 

2,500

 

 

To A

 

 

2,500

 

(Cash received from A was not posted to his account, now rectified)

 

 

 

 

 

 

 

 

 

Page No 17.40:

Question 28:

Pass Journal entries to rectify the errors in the following cases:
(i) A purchase of goods from David amounting to ₹ 150 has been wrongly passed through the Sales Book.
(ii) A credit sale of goods of ₹ 120 to Peter has been wrongly passed through the Purchases Book.
(iii) ₹ 200, salary paid to Cashier, Bimal, stands wrongly debited to his Personal Account.
(iv) A credit sale of ₹ 4,230 to Krishan entered as purchase from Kishan ₹ 4,320.
(v) Ramesh's Account was credited with ₹ 840 twice instead of once.

Answer:

Journal

Date

Particulars

L.F.

Debit

Amount

(₹)

Credit

Amount

(₹)

(i)

Purchases A/c

Dr.

 

150

 

 

Sales A/c

Dr.

 

150

 

 

To David

 

 

300

 

(Purchase of Goods from David was wrongly passed through Sales Book, now rectified)

 

 

 

 

 

 

 

 

(ii)

Peter

Dr.

 

240

 

 

To Sales A/c

 

 

120

 

To Purchases A/c

 

 

120

 

(Sale of goods to Peter was wrongly passed through Purchases Book, now rectified)