Question

Pass Journal entries of rectify the following errors which were located after preparing the Trial Balance:
(a) The Sales Book was overcast by ₹ 500.
(b) Credit purchases from Aradhya ₹ 6,000 were posted to the debit of her account as ₹ 9,000.
(c) Goods returned from Ayan ₹ 8,000 were recorded in Purchases Return Book.
(d) Wages paid ₹ 3,980 were recorded in the Cash Book as ₹ 3,890.

Answer 1

One Sided Errors

Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
1)	Sales A/c	Dr.		500
	To Suspense A/c				500
	(Overcasting of Sales Book)
2)	Suspense A/c	Dr.		15,000
	To Aradhya’s A/c				15,000
	(Purchases of Rs 6,000 from Aradhya debited to her account as Rs 9,000)
3)	Sales Return A/c	Dr.		8,000
	Purchases Return A/c	Dr.		8,000
	To Ayan’s A/c				16,000
	(Return inwards recorded in Purchases Return Book)
4)	Wages A/c	Dr.		90
	To Cash A/c				90
	(Wages paid Rs 3,980 recorded as Rs 3,890)