Pass the necessary Journal entries to rectify the following errors:
(i) ₹ 15,000 paid as wages for the construction of office building debited to Salaries Account.
(ii) ₹ 20,000 spent on the purchases of material for the construction of building debited to Purchases Account.
(iii) ₹ 50,000 spent on the extension of building was debited to Building Repairs Account.
(iv) ₹ 25,000 spent on whitewash of a new building was charged to Building Repairs Account.
(v) ₹ 1,000 paid as installation charges for newly purchased second hand machinery posted to Cartage Account.
(vi) ₹ 10,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery debited to General Expenses Account.
(vii) ₹ 5,000 paid as repairing charges of an existing machine in use charged to Machinery Account.
(viii) ₹ 10,000 paid by cheque for a printer was charged to the Office Expense Account.

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Solution

Journal

Date

Particulars

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)

i)
Building A/c
Dr.

15,000

To Salaries A/c

15,000

(Being correcting wages paid for construction of building debited to Salaries A/c)

ii)
Building A/c
Dr.

20,000

To Purchases A/c

20,000

(Being correcting purchases of material on construction debited to Purchases A/c)

iii)
Building A/c
Dr.

50,000

To Building Repairs A/c

50,000

(Being correcting amount spent on extension of building wrongly debited to Building Repairs A/c)

iv)
Building A/c
Dr.

25,000

To Building Repairs A/c

25,000

(Being correcting amount spent on whitewash of new building debited to Building Repairs A/c)

v)
Machinery A/c
Dr.

1,000

To Cartage A/c

1,000

(Being correcting installation charges on machinery wrongly debited to Cartage A/c)

vi)
Machinery A/c
Dr.

10,000

To General Expenses A/c

10,000

(Being correcting repair charges to a newly paid second hand machinery wrongly debited to General Expenses A/c)

vii)
Repairs A/c
Dr.

5,000

To Machinery A/c

5,000

(Being correcting repairs on existing machinery wrongly debited to Machinery A/c)

viii)
Printer A/c
Dr.

10,000

To Office Expenses A/c

10,000

(Being correcting amount paid for Printer wrongly debited to Office Expenses A/c)

Suggest Corrections

Similar questions

Rectify the following errors:-

1) Purchase of Building was passed through purchases Book as Rs 65,000.
2) Wages paid for construction of building Rs 15,000 was wrongly debited to wages account.
3) Expense of installation of Machinery was debited to installation charges account Rs 55,000.
4) Brokerage paid Rs 600 for purchase of investment were debited to brokerage account.
5) Old Motor car purchased was debited to repairs account Rs 7,000.
6) Materials purchased for construction of Building was debited to purchases account Rs 9,000.

Rectify the following entries :

(i) Purchase of building was passed through purchase book amounting to Rs 80,000.

(ii) Wages paid for construction of building was debited to wages account with Rs 20,000.

(iii) Expenses of erecting of a shed amounting to Rs 3,000 were debited to the expenses account.

(iv) Wages paid for extension of building was debited to wages account amounting to Rs 7,000.

(v) Repair to second hand car purchased was debited to repairs account with 18,000

(vi) Material purchased for construction of building was debited to purchase account amounting to Rs 28,000.

Rectify the following errors:

(i) Repairs made on Building for Rs 1,00,000 were debited to Building a/c.
(ii) Rent paid Rs 12,000 to Landlord was debited to Landlord a/c.
(iii) Wages paid for installation of Machinery of Rs 7,000 was debited to Wages a/c.
(iv) Salary paid to Accountant (Mr. Ram) on Rs 15,000 was debited to Ram a/c.
(v) Rs 32,000 paid for purchase of Computer was charged to Office Expenses a/c.
(vi) Amount of Rs 7,500 withdrawn by proprietor for personal use was debited to Miscellaneous Expenses a/c.

Q. Pass the rectification entries for the following transactions:
(i) Repairs to plant amounting to ₹ 2,000 had been charged to Plant and Machinery Account.
(ii) Wages paid to the firm's workmen for making certain additions to machinery amounting to ₹ 1,340 were debited to Wages Account.
(iii) A cheque for ₹ 7,500 received from Sandesh was credited to the account of Ramesh.
(iv) Goods to the value of ₹ 7,000 returned by Prateek were included in closing stock, but no entry was made in the books.
(v) Goods costing ₹ 5,000 were purchased for various members of the staff and the cost was included in 'Purchases'. A similar amount was deducted from the salaries of the staff members concerned and the net payments to them debited to Salaries Account.
(vi) Credit purchase of old machinery from Sohan for ₹ 1,70,000 was entered in the Purchase Book as purchase from Mohan for ₹ 7,10,000. ₹ 30,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery were debited to General Expenses Account.
(vii) Debit and Credit totals of discount columns in the Cash Book which come to ₹ 400 and ₹ 370 respectively have not been posted to Discount Accounts.

Q. Rectify the following errors:
(i) Wages paid for the construction of office debited to the Wages Account, ₹ 5,000.
(ii) Machinery purchased for ₹ 35,000 was passed through the Purchases Book.
(iii) Old furniture sold for ₹ 1,000, passed through the Sales Book.
(iv) ₹ 2,000 paid to Mehta Bros. against acceptance were debited to Malhotra Bros. Account.
(v) Sales of ₹ 204 to Ram debited to his account as ₹ 402 and purchases of ₹ 1,012 from Shyam credited to his account as ₹ 1,210.

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Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
i)	Building A/c	Dr.		15,000
	To Salaries A/c				15,000
	(Being correcting wages paid for construction of building debited to Salaries A/c)

ii)	Building A/c	Dr.		20,000
	To Purchases A/c				20,000
	(Being correcting purchases of material on construction debited to Purchases A/c)

iii)	Building A/c	Dr.		50,000
	To Building Repairs A/c				50,000
	(Being correcting amount spent on extension of building wrongly debited to Building Repairs A/c)

iv)	Building A/c	Dr.		25,000
	To Building Repairs A/c				25,000
	(Being correcting amount spent on whitewash of new building debited to Building Repairs A/c)

v)	Machinery A/c	Dr.		1,000
	To Cartage A/c				1,000
	(Being correcting installation charges on machinery wrongly debited to Cartage A/c)

vi)	Machinery A/c	Dr.		10,000
	To General Expenses A/c				10,000
	(Being correcting repair charges to a newly paid second hand machinery wrongly debited to General Expenses A/c)

vii)	Repairs A/c	Dr.		5,000
	To Machinery A/c				5,000
	(Being correcting repairs on existing machinery wrongly debited to Machinery A/c)

viii)	Printer A/c	Dr.		10,000
	To Office Expenses A/c				10,000
	(Being correcting amount paid for Printer wrongly debited to Office Expenses A/c)