Rectify the following errors:

(a)

Sales book overcast by Rs 700.

(b)

Purchases book overcast by Rs 500.

(c)

Sales return book overcast by Rs 300.

(d)

Purchase return book overcast by Rs 200.

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Solution

Journal

S.No.

Particulars

L.F.

Debit Amount Rs

Credit Amount Rs

(a)

Sales A/c

Dr.

700

To Suspense A/c

700

(Sales Book overcast by Rs 700, now rectified)

(b)

Suspense A/c

Dr.

500

To Purchases A/c

500

(Purchases Book overcast by Rs 500, now rectified)

(c)

Suspense A/c

Dr.

300

To Sales Return A/c

300

(Sales Return Book overcast by Rs 300, now rectified)

(d)

Purchases Return A/c

Dr.

200

To Suspense A/c

200

(Purchases Return Book overcast by Rs 200, now rectified)

Suggest Corrections

Similar questions

Rectify the following errors.

(a) Sales book overcast by Rs. 700.

(b) Purchase book overcast by Rs. 500.

(d) Purchase return book overcast by Rs. 200.

Rectify the following errors.

(i) Sales book overcast by Rs. 700.

(ii) Purchase book overcast by Rs. 500.

(iii) Sales return book overcast by Rs. 300.

(iv) Purchase return book overcast by Rs. 200.

(v) Sales book undercast by Rs. 300.

(vi) Purchase book undercast by Rs. 400.

(vii) Return inwards book undercast by Rs. 200.

(viii) Return outwards book undercast by Rs. 100.

Rectify the following errors.

(a) Sales book undercast by Rs. 300.

(b) Purchase book undercast by Rs. 400.

(d) Return outwards book undercast by Rs. 100.

Trial balance of Sagar did not agree. It showed an excess credit Rs 7,550. Sagar put the difference to suspense account. He located the following errors-

1) Sales return book was overcast by Rs 1,200.
2) Purchases book was undercast by Rs 750.
3) Goods returned to Mahesh Rs 1000 were recorded through sales book.
4) Credit purchase from Mahadev Rs 6,000 were recorded through sales book.
5) Credit purchase from Damodhar Rs 4,000 were recorded through sales book. However, Damodhar’s account was correctly credited.
6) Salary paid Rs 3,500 was debited to employee’s personal account.

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.

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(a)	Sales book overcast by Rs 700.
(b)	Purchases book overcast by Rs 500.
(c)	Sales return book overcast by Rs 300.
(d)	Purchase return book overcast by Rs 200.

Journal
S.No.	Particulars						L.F.	Debit Amount Rs	Credit Amount Rs
(a)	Sales A/c					Dr.		700
		To Suspense A/c							700
	(Sales Book overcast by Rs 700, now rectified)

(b)	Suspense A/c					Dr.		500
			To Purchases A/c						500
	(Purchases Book overcast by Rs 500, now rectified)

(c)	Suspense A/c				Dr.			300
			To Sales Return A/c						300
	(Sales Return Book overcast by Rs 300, now rectified)

(d)	Purchases Return A/c			Dr.				200
			To Suspense A/c						200
	(Purchases Return Book overcast by Rs 200, now rectified)