Rectification for Error of Omission

Q.

Pass the journal entries to rectify the following errors detected during preparation of the trial balance.
(i) Purchase Book is undercast by Rs. 1, 000
(ii) Wages paid for construction of office debited to wages account Rs. 20, 000.
(iii) A credit sale of goods Rs. 1, 200 to Ramesh has been wrongly passed through the purchases book.
(iv) Goods purchased for Rs. 5, 000 were posted as Rs. 500 to the purchases Account.
(v) An amount of Rs. 2, 000 due from Mahesh chand which had been written off as a bad debt in previous year was unexpectedly recovered has been posted to the personal account of Mahesh Chand.
(vi) A credit purchase of Rs. 1, 040 from Ramesh was passed in the books as Rs. 1, 400.
(vii) Goods (cost Rs. 5, 000, sales price Rs. 6, 000) distributed as free samples among prospective customers were not recorded anywhere.
(viii) Goods worth Rs. 1, 500 returned by Green & Co. Have noit been recorded anywhere.

Q.

Goods worth Rs 2000 were returned to Sanjay but they were omitted to be recorded. Which of the following accounts shall be credited in this case?

1. Sanjay`s Account

2. Purchase Return Account

3. Purchases Account

4. Sales account

Q. Following errors affecting the accounts of the year 2016–17 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.