Question

Rectify the following errors:-
1. A sale of goods to Raja Ram for ₹ 2,500 was passed through the Purchases Book.
2. Salary of ₹ 800 paid to Hari Babu was wrongly debited to his personal account.
3. Furniture purchased on credit from Mohan Singh for ₹ 1,000 was entered in the Purchases Book.
4. ₹ 5,000 spent on the extension of buildings was debited to Buildings Repairs Account.
5. Goods returned by Mani Ram ₹ 1,200 were entered in the Returns Outwards Book.

Answer 1

Two Sided Errors

Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
1)	Raja Ram’s A/c	Dr.		5,000
	To Sales A/c				2,500
	To Purchases A/c				2,500
	(Sale of goods to Raja Ram recorded in Purchases Book)
2)	Salaries A/c	Dr.		800
	To Hari Babu’s A/c				800
	(Salary paid to Hari Babu wrongly debited to his personal account)
3)	Furniture A/c	Dr.		1,000
	To Purchases A/c				1,000
	(Purchase of furniture recorded in Purchases Book)
4)	Building A/c	Dr.		5,000
	To Buildings Repairs A/c				5,000
	(Amount spent on the extension of building debited to Buildings Repairs Account)
5)	Sales Return A/c	Dr.		1,200
	Purchases Return A/c	Dr.		1,200
	To Mani Ram’s A/c				2,400
	(Goods returned by Mani Ram recorded in Returns Outward Book)