Rectify the following errors:

(a)

Salary paid Rs 5,000 was debited to employee’s personal account.

(b)

Rent Paid Rs 4,000 was posted to landlord’s personal account.

(c)

Goods withdrawn by proprietor for personal use Rs 1,000 were debited to sundry expenses account.

(d)

Cash received from Kohli Rs 2,000 was posted to Kapur’s account.

(e)

Cash paid to Babu Rs 1,500 was posted to Sabu’s account.

Open in App

Solution

Journal

S. No.

Particulars

L.F.

Debit Amount Rs

Credit Amount Rs

(a)

Salaries A/c

Dr.

5,000

To Employee

5,000

(Salary paid Rs 5,000 were wrongly debited to Employee's

personal Account, now rectified)

(b)

Rent A/c

Dr.

4,000

To Land Lord A/c

4,000

(Rent paid Rs 4,000 was posted to Landlord’s Account,

now rectified)

(c)

Drawings A/c

Dr.

1,000

To Sundry Expenses A/c

1,000

(Goods drawn by proprietor were wrongly debited to Sundry

Expenses Account, now rectified)

(d)

Kapur

Dr.

2,000

To Kohli

2,000

(Cash received from Kohli was posted to Kapur's Account,

now rectified)

(e)

Babu

Dr.

1,500

To Sabu

1,500

(Cash paid to Babu was posted wrongly to Sabu's Account,

now rectified)

Suggest Corrections

Similar questions

Rectify the following errors

(i) Salary paid Rs. 5,000 was debited to employee's personal account.

(ii) Rent paid Rs. 4,000 was posted to landlord's personal account.

(iii) Goods withdrawn by proprietor for personal use Rs 1,000 were debited to sundry expenses account.

(iv) Cash received from Kohli Rs. 2,000 was posted to Kapur's account.

(v) Cash paid to Babu Rs. 1,500 was posted to Sabu's account.

(vi) Goods sold to Rohan on credit amounting to Rs. 700 were omitted from the accounts although cash received subsequently from him stands posted to his credit.

(vii) On 31st March, goods of the value of Rs. 6,000 were returned by Rohan and were taken into stock on the same date but entry was not passed in the books.

Rectify the following errors.

(i) Cash received from Rajat Rs. 5,000 was posted to the debit of Kamal as Rs. 6,000.

(ii) Salary paid to an employee Rs. 2,000 was debited to his personal account as Rs. 1,200.

(iii) Goods withdrawn by proprietor for personal use Rs. 1,000 were credited to sales account as Rs. 1,600.

(iv) Depreciation provided on machinery Rs. 3,000 was posted to machinery account as Rs. 300.

(v) Sale of old car for Rs. 10,000 was credited to sales account as Rs. 6,000.

Trial balance of Kohli did not agree and showed an excess debit of Rs 16,300. He put the difference to a suspense account and discovered the following errors:

(a)	Cash received from Rajat Rs 5,000 was posted to the debit of Kamal as Rs 6,000.
(b)	Salaries paid to an employee Rs 2,000 were debited to his personal account as Rs 1,200.
(c)	Goods withdrawn by proprietor for personal use Rs 1,000 were credited to sales account as Rs 1,600.
(d)	Depreciation provided on machinery Rs 3,000 was posted to Machinery account as Rs 300.
(e)	Sale of old car for Rs 10,000 was credited to sales account as Rs 6,000. Rectify the errors and prepare suspense account.

Trial balance of Kohli did not agree and showed an excess debit of Rs. 16300. He put the difference to a suspense account and discovered the following errors.

(a) Cash received from Rajat Rs. 5,000 was posted to the debit of Kamal as Rs. 6,000.

(b) Salaries paid to an employee Rs. 2,000 were debited to his personal account as Rs. 1,200.

(d) Depreciation provided on machinery Rs. 3,000 was posted to machinery account as Rs. 300.

(e) Sale of an old car for Rs. 10,000 was credited to sales account as Rs. 6,000.

Rectify the errors and prepare a suspense account.

Rectify the following errors-

1) Wages paid to Pradeep was wrongly debited to his personal account Rs 8,000.
2) Advertisement expense Rs 9,100 paid to Prashithi Add. Ltd. was debited to Prashithi Add Ltd.
3) Rent paid to landlord Dilip was debited to his personal account Rs 4,500.
4) Received interest from Bank of Maharashtra was credited to Bank of Maharashtra account Rs 500.
5) Repairing charges Rs 1,500 paid to Motor Mechanic sharad was debited to his personal account.
6) Cash purchases Rs 8,300 from Shiddhi Trader’s was debited to Shiddhi trader account.

Join BYJU'S Learning Program

(a)	Salary paid Rs 5,000 was debited to employee’s personal account.
(b)	Rent Paid Rs 4,000 was posted to landlord’s personal account.
(c)	Goods withdrawn by proprietor for personal use Rs 1,000 were debited to sundry expenses account.
(d)	Cash received from Kohli Rs 2,000 was posted to Kapur’s account.
(e)	Cash paid to Babu Rs 1,500 was posted to Sabu’s account.

Journal
S. No.	Particulars				L.F.	Debit Amount Rs	Credit Amount Rs
(a)	Salaries A/c		Dr.			5,000
		To Employee					5,000
	(Salary paid Rs 5,000 were wrongly debited to Employee's personal Account, now rectified)

(b)	Rent A/c		Dr.			4,000
		To Land Lord A/c					4,000
	(Rent paid Rs 4,000 was posted to Landlord’s Account, now rectified)

(c)	Drawings A/c		Dr.			1,000
		To Sundry Expenses A/c					1,000
	(Goods drawn by proprietor were wrongly debited to Sundry Expenses Account, now rectified)

(d)	Kapur			Dr.		2,000
		To Kohli					2,000
	(Cash received from Kohli was posted to Kapur's Account, now rectified)

(e)	Babu		Dr.			1,500
		To Sabu					1,500
	(Cash paid to Babu was posted wrongly to Sabu's Account, now rectified)