Rectify the following errors.

1) Rent of Rs 700 paid to Ravi has been debited to his personal accout.
2) Sold goods to Ramakant Rs 580 has been entered in the Purchase book as Rs 850
3) Repair to furniture Rs 300 has been debited to furniture account.
4) Total of the sales return book is wrongly taken more by Rs 120.
5) A cheque for Rs 185 issued to Mr. Ashok has been wrongly entered in the cash column of the cash book.

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Solution

Journal

Date

Particulars

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

1

Rent A/c

Dr.

700

To Ravi

700

(Rent paid to Ravi was wrongly debited to his personal account, now rectified)

2

Ramakant

Dr.

1,430

To Purchases A/c

850

To Sales A/c

580

(Sales made to Ramakant recorded in Purchase Book, now rectified)

3

Repairs A/c

Dr.

300

To Furniture A/c

300

(Repairs debited to furniture, now rectified)

4

Suspense A/c

Dr.

120

To Sales Return A/c

120

(Sales Returns book overcasted, now rectified)

5

Cash A/c

Dr.

185

To Bank A/c

185

(Cheque issued recorded in Cash column of Cash Book, now rectified)

Suggest Corrections

Similar questions

How would you rectify the following errors?

1) Sold goods worth Rs 7,200 to Sonu has been wrongly debited to Monu’s account.
2) A purchase of Rs 950 from Ali has been wrongly debited to his personal account.
3) Cash Rs 500 received from Gangaram and entered on the receipts side of the cash book has not been posted to Gangaram’s account.
4) An amount of Rs 1,500 drawn by the proprietor for his personal use stands debited to sundry expenses account.
5) A payment of Rs 800 made by Nanaji for cash purchase of goods from him stands debited to his personal account.

6) Rs 300 written off as bad debts last year and now recovered was credited to customer’s account.

Rectify the following errors-

1) Purchase of stationery Rs 450 was debited to commission account.
2) Rs 7,000 received from Sunit has been wrongly posted to Sunil’s account.
3) Goods Rs 2,000 returned by Praveen were not recorded in the books.
4) Credit side of Sandeep account has been overcast by Rs 200.
5) Freight paid for purchase of furniture Rs 325 is debited to freight account.
6) Goods sold worth Rs 8,000 to Sadanand was posted to Vijayanand’s account

Pass entries to rectify the following errors :

(i) Purchased good from Ravi Rs. 500 passed through sales book.

(ii) Only Rs. 20 were recorded in Bill Receivable Book instead of Rs. 200.

(iii) A repair to Plant amounting to Rs. 1,000 has been changed to plant & Machine Alc.

(iv) A purchase of gods of Rs. 2,000 has been wrongly debited to Furniture Ale.

The following errors were found in the book of Rajan & Sons. Give the necessary entries to correct them.

(i) Repairs made were debited to building account Rs. 100.

(ii) Rs. 200 paid for rent, debited to landlord's account.

(iii) Salary Rs. 250 paid to a clerk due to him has been debited to his personal account.

(iv) Rs. 200 received from Rina & co has been wrongly entered as from Reena & Co.

(v) Rs. 1,400 paid in cash for a typewriter was charged to office expenses account.

(vi) Credit sales to Mohan Rs. 7,000 were posted to Karan.

(viii) Credit purchase from Rohan Rs. 9,000 were posted to Gobind.

(viii) Goods returned to Rakesh Rs. 4,000 were posted to Naresh.

(ix) Goods returned from Mahesh Rs. 1,000 were posted to Manish.

(x) Cash sales Rs. 2,000 were posted to commission account.

Q. Rectify the following errors:
(i) Purchases Book is overcast by ₹ 500.
(ii) Salary paid to an employee, Mr. Ajay, is debited to his Personal account ₹ 3,000.
(iii) Goods sold to Shashi on credit ₹ 300 have been wrongly passed through the Purchases Book.
(iv) Total of Returns Inward Book has been added ₹ 9 short.
(v) Purchase of chair from Happy Traders for ₹ 35 has been entered in the Purchases Book as ₹ 53.

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Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
1	Rent A/c	Dr.		700
	To Ravi				700
	(Rent paid to Ravi was wrongly debited to his personal account, now rectified)

2	Ramakant	Dr.		1,430
	To Purchases A/c				850
	To Sales A/c				580
	(Sales made to Ramakant recorded in Purchase Book, now rectified)

3	Repairs A/c	Dr.		300
	To Furniture A/c				300
	(Repairs debited to furniture, now rectified)

4	Suspense A/c	Dr.		120
	To Sales Return A/c				120
	(Sales Returns book overcasted, now rectified)

5	Cash A/c	Dr.		185
	To Bank A/c				185
	(Cheque issued recorded in Cash column of Cash Book, now rectified)