How would you rectify the following errors?

1) Sold goods worth Rs 7,200 to Sonu has been wrongly debited to Monu’s account.
2) A purchase of Rs 950 from Ali has been wrongly debited to his personal account.
3) Cash Rs 500 received from Gangaram and entered on the receipts side of the cash book has not been posted to Gangaram’s account.
4) An amount of Rs 1,500 drawn by the proprietor for his personal use stands debited to sundry expenses account.
5) A payment of Rs 800 made by Nanaji for cash purchase of goods from him stands debited to his personal account.

6) Rs 300 written off as bad debts last year and now recovered was credited to customer’s account.

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Solution

Journal

Date

Particulars

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

1

Sonu

Dr.

7,200

To Monu

7,200

(Sales to Sonu recorded in Monu’s account, now rectified)

2

Purchases A/c

Dr.

950

To Ali

950

(Purchases A/c debited against Ali’s personal account, now rectified))

3

Suspense A/c

Dr.

500

To Gangaram

500

(Cash received from Gangaram recorded in his account, now rectified)

4

Drawings A/c

Dr.

1,500

To Sundry Expenses A/c

1,500

(Drawings wrongly debited to Sundry Expense, now rectified)

5

Suspense A/c

Dr.

800

To Nanaji

800

(cash purchases from Nanaji debited to his personal account, now rectified)

6

Customer A/c

Dr.

300

To Bad Debts Recovered A/c

300

(Bad Debts recovered credited to customer’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(iii) Goods withdrawn by proprietor for personal use Rs 1,000 were debited to sundry expenses account.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-

1) Purchase of stationery Rs 450 was debited to commission account.
2) Rs 7,000 received from Sunit has been wrongly posted to Sunil’s account.
3) Goods Rs 2,000 returned by Praveen were not recorded in the books.
4) Credit side of Sandeep account has been overcast by Rs 200.
5) Freight paid for purchase of furniture Rs 325 is debited to freight account.
6) Goods sold worth Rs 8,000 to Sadanand was posted to Vijayanand’s account

Rectify the following errors.

1) Rent of Rs 700 paid to Ravi has been debited to his personal accout.
2) Sold goods to Ramakant Rs 580 has been entered in the Purchase book as Rs 850
3) Repair to furniture Rs 300 has been debited to furniture account.
4) Total of the sales return book is wrongly taken more by Rs 120.
5) A cheque for Rs 185 issued to Mr. Ashok has been wrongly entered in the cash column of the cash book.

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.

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.

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Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)

1	Sonu	Dr.		7,200
	To Monu				7,200
	(Sales to Sonu recorded in Monu’s account, now rectified)

2	Purchases A/c	Dr.		950
	To Ali				950
	(Purchases A/c debited against Ali’s personal account, now rectified))

3	Suspense A/c	Dr.		500
	To Gangaram				500
	(Cash received from Gangaram recorded in his account, now rectified)

4	Drawings A/c	Dr.		1,500
	To Sundry Expenses A/c				1,500
	(Drawings wrongly debited to Sundry Expense, now rectified)

5	Suspense A/c	Dr.		800
	To Nanaji				800
	(cash purchases from Nanaji debited to his personal account, now rectified)

6	Customer A/c	Dr.		300
	To Bad Debts Recovered A/c				300
	(Bad Debts recovered credited to customer’s account, now rectified)