Question

Rectify the following errors:

(a)	Credit Sales to Mohan Rs 7,000 were recorded in purchases book.
(b)	Credit Purchases from Rohan Rs 900 were recorded in sales book.
(c)	Goods returned to Rakesh Rs 4,000 were recorded in the sales return book.
(d)	Goods returned from Mahesh Rs 1,000 were recorded in purchases return book.
(e)	Goods returned from Nahesh Rs 2,000 were recorded in purchases book.

Answer 1

Journal
S.No.	Particulars						L.F.	Debit Amount Rs	Credit Amount Rs
(a)	Mohan				Dr.			14,000
			To Sales A/c						7,000
			To Purchases A/c						7,000
	(Goods sold on credit to Mohan were recorded in Purchases Book, now rectified)
(b)	Sales A/c				Dr.			900
	Purchases A/c				Dr.			900
			To Rohan						1,800
	(Goods purchased from Rohan were recorded in Sales Book, now rectified)
(c)	Rakesh				Dr.			8,000
			To Purchases Return A/c						4,000
			To Sales Return A/c						4,000
	(Goods returned to Rakesh were recorded in Sales Return Book, now rectified)
(d)	Sales Return A/c				Dr.			1,000
	Purchases Return A/c				Dr.			1,000
			To Mahesh						2,000
	(Goods returned from Mahesh were recorded in Purchases Return Book, now rectified)
(e)	Sales Return A/c			Dr.				2,000
			To Purchases A/c						2,000
	(Goods returned from Mahesh were recorded in Purchases Book, now rectified)