Question

Rectify the following errors

(a) Credit sales to Mohan Rs. 7000 were posted to Karan.

(b) Credit purchase from Rohan Rs. 9000 were posted to Gobind

(c) Goods returned to Rakesh Rs. 4000 were posted to Naresh

(d) Goods returned from Mahesh Rs. 1000 were posted to Manish.

(e) Cash sales Rs. 2000 were posted to commission account.

Answer 1

Rectification Entries in Journal

$\begin{array}{cccccc}\text{Date}& \text{Particulars}& & \text{LF}& \text{Amt. (Dr)}& \text{Amt. (Cr)}\\ \text{(a)}& \text{Mohan}& \text{Dr}& & 7000& \\ & \text{To Karan}& & & & 7000\\ & \text{(Being goods sold to Mohan wrongly posted}& & & & \\ & \text{to Karan's Account, now rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(b)}& \text{Gobind}& \text{Dr}& & 9000& \\ & \text{To Rohan}& & & & 9000\\ & \text{(Being credit purchase from Rohan, wrongly}& & & & \\ & \text{posted to Gobind's Account, now rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(c)}& \text{Rakesh}& \text{Dr}& & 4000& \\ & \text{To Naresh}& & & & 4000\\ & \text{(Being goods returned to Rakesh wrongly}& & & & \\ & \text{posted in Naresh's Account, now rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(d)}& \text{Manish}& \text{Dr}& & 1000& \\ & \text{To Mahesh}& & & & 1000\\ & \text{(Being goods returned by Mahesh wrongly}& & & & \\ & \text{posted in Manish's Account, now rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(e)}& \text{Commission A/c}& \text{Dr}& & 2000& \\ & \text{To Sales A/c}& & & & 2000\\ & \text{(Being cash sales wrongly posted to}& & & & \\ & \text{commission account, now rectified)}& & & & \end{array}$