Question

Rectify the following errors.

(a) Sales book undercast by Rs. 300.

(b) Purchase book undercast by Rs. 400.

(c) Return inwards book undercast by Rs. 200.

(d) Return outwards book undercast by Rs. 100.

Answer 1

Rectification Entries in Journal

$\begin{array}{cccccc}\text{Date}& \text{Particulars}& & \text{LF}& \text{Amt. (Dr)}& \text{Amt. (Cr)}\\ \text{(a)}& \text{Suspense A/c}& \text{Dr}& & 300& \\ & \text{To Sales A/c}& & & & 300\\ & \text{(Sales book undercast by Rs. 300, now}& & & & \\ & \text{rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(b)}& \text{Purchase A/c}& \text{Dr}& & 400& \\ & \text{To Suspense A/c}& & & & 400\\ & \text{(Purchase book undercast by Rs. 400, now}& & & & \\ & \text{rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(c)}& \text{Return Inwards A/c}& \text{Dr}& & 200& \\ & \text{To Suspense A/c}& & & & 200\\ & \text{(Sales return book undercast by Rs. 200,}& & & & \\ & \text{now rectified)}& & & & \\ & \underset{–}{}& & & & \\ \text{(d)}& \text{Suspense A/c}& \text{Dr}& & 100& \\ & \text{To Return Outwards A/c}& & & & 100\\ & \text{(Return outwards undercast by Rs. 100, now}& & & & \\ & \text{rectified)}& & & & \end{array}$