Journal |
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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) |
|
|
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