Question

Rectify the following errors.

(a) Credit Sales to Mohan Rs. 7,000 were recorded in purchase book.

(b) Credit Purchase from Rohan Rs. 9,000 were recorded in the sales book.

(c) Goods returned to Rakesh Rs. 4,000 were recorded in the sales return book.

(d) Goods returned from Mahesh Rs. 1,000 were recorded in purchase return book.

Answer 1

$\begin{array}{cccccc}\text{Date}& \text{Particulars}& & \text{LF}& \text{Amt. (Dr)}& \text{Amt. (Cr)}\\ \text{(a)}& \text{Mohan's A/c}& \text{Dr}& & 14,000& \\ & \text{To Sales A/c}& & & & 7,000\\ & \text{To Purchase A/c}& & & & 7,000\\ & \text{(Goods sold to Mohan on credit were}& & & & \\ & \text{recorded in purchase book now rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(b)}& \text{Sales A/c}& \text{Dr}& & 9,000& \\ & \text{Purchase A/c}& \text{Dr}& & 9,000& \\ & \text{To Rohan's A/c}& & & & 18,000\\ & \text{(Goods purchased from Rohan on credit}& & & & \\ & \text{were recorded in sales book, now rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(c)}& \text{Rakesh's A/c}& \text{Dr}& & 8,000& \\ & \text{To Purchase Return A/c}& & & & 4,000\\ & \text{To Sales Return A/c}& & & & 4,000\\ & \text{(Goods return to Rakesh wrongly recorded}& & & & \\ & \text{in sales return book now rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(d)}& \text{Sales Return A/c}& \text{Dr}& & 1,000& \\ & \text{Purchase Return A/c}& \text{Dr}& & 1,000& \\ & \text{To Mahesh's A/c}& & & & 2,000\\ & \text{(Goods returned by Mahesh was recorded}& & & & \\ & \text{in purchase return book now rectified)}& & & & \end{array}$