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Syllabus
March, 2020 showed excess credit of `₹ 493. The difference was posted to the Suspense
Account. [12]
(i) An amount of ₹` 100 was received from D. Das on 31st March, 2020, but had
been entered in the Cash Book on 4th April, 2020.
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(ii) The total of Returns Inward Book for March had been cast short by ₹` 100.
(iii) The purchase of a table for office use costing ` ₹300 had been passed through
the Purchases Book.
(iv) ₹ 375 paid for wages to workmen for making showcases had been charged to
the Wages Account.
(v) A purchase of ` ₹67 had been posted to the Creditor’s Account as `₹ 60.
(vi) A cheque for `₹ 200 received from P.C. Joshi had been dishonoured and was
debited to the Allowances Account.
(vii) ₹ 1,000 paid for the purchase of a motor cycle for Mr. Dutt had been charged
to the Miscellaneous Expenses Account.
(viii) Goods amounting to `₹ 100 had been returned by a customer and were taken
into stock, but no entry in respect thereof was made in the books.
(ix) A sale of `₹ 200 to Singhi & Co., was wrongly credited to their account
In rectification of errors, what does " wrongly posted to debit of his account" mean?
For eg, Credit purchases from Raghu Rs 20000 wrongly posted to the debit of his account"
What does it mean, what is the correct journal entry and what is the rectification journal entry?
Thank you.
1.Typewriter purchased for rs 6000 was wrongly passed through purchase book.
2. Cash paid to Ram rs 400 was debited to the account of Shyam.