Question

Rectify the following errors:
(a) Bought Radio for ₹ 1,000 for the proprietor was debited to General Expenses A/c.
(b) Bought goods from Mohan ₹ 2,000 was passed through the Sales Book, however, the account of Mohan was credited correctly.
(c) Wages due ₹ 1,500 has not been taken into account.
(d) Goods Returned by Kamal ₹ 240 has been debited to his account ₹ 420.

Answer 1

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
(a)	Drawings A/c	Dr.		100
	To General Expenses A/c				100
	(Radio bought for proprietor debited to General Expenses A/c, now rectified)
(b)	Purchases A/c	Dr.		2,000
	Sales A/c	Dr.		2,000
	To Suspense A/c				4,000
	(Goods bought on credit passed through Sales Book but supplier’s account correctly credited, now rectified)
(c)	Wages A/c	Dr.		1,500
	To Wages Outstanding A/c				1,500
	(Outstanding wages omitted, now rectified)
(d)	Suspense A/c	Dr.		660
	To Kamal’s A/c				660
	(Goods returned by Kamal debited to his account with wrong amount, now rectified)