Question

Rectify the following errors.

(a) Credit sales to Mohan Rs. 7,000 were recorded as Rs. 7,200.

(b) Credit purchase from Rohan Rs. 9,000 were recorded as Rs. 9,900.

(c) Goods returned to Rakesh Rs. 4,000 were recorded as Rs. 4,040.

(d) Goods returned from Mahesh Rs. 1,000 were recorded as Rs. 1,600.

Answer 1

$\begin{array}{ccccc}\text{Date}& \text{Particulars}& \text{LF}& \text{Amt (Dr)}& \text{Amt (Cr)}\\ \text{(a)}& \text{Sales A/c}\text{Dr}& & 200& \\ & \text{To Mohan's A/c}& & & 200\\ & \text{(Goods sold to Mohan for Rs. 7,000}& & & \\ & \text{recorded as Rs. 7,200, now rectified)}& & & \\ & \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_& & & \\ \text{(b)}& \text{Rohan's A/c}\text{Dr}& & 900& \\ & \text{To Purchases A/c}& & & 900\\ & \text{(Purchased from Rohan}& & & \\ & \text{for Rs. 9,000 recorded as Rs. 9,900 now rectified)}& & & \\ & \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_& & & \\ \text{(c)}& \text{Purchases Return A/c}\text{Dr}& & 40& \\ & \text{To Rakesh's A/c}& & & 40\\ & \text{(Goods returned to Rakesh Rs. 4,000}& & & \\ & \text{recorded as Rs. 4,040 now rectified)}& & & \\ & \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_& & & \\ \text{(d)}& \text{Mahesh's A/c}\text{Dr}& & 600& \\ & \text{To Sales Return A/c}& & & 600\\ & \text{(Goods returned by Mahesh Rs. 1,000}& & & \\ & \text{recorded as Rs. 1,600 now rectified)}& & & \end{array}$