Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (₹) |
Credit Amount (₹) |
|
(i) |
Creditor A/c |
Dr. |
|
100 |
|
|
To Suspense A/c |
|
|
|
100 |
|
(Creditor account overcasted, now rectified) |
|
|
|
|
|
|
|
|
|
|
(ii) |
Sales Return A/c |
Dr. |
|
2,000 |
|
|
To Suspense A/c |
|
|
|
2,000 |
|
(Return of goods by customers omitted from Sales Return, now rectified) |
|
|
|
|
|
|
|
|
|
|
(iii) |
Sundry Creditors A/c |
Dr. |
|
600 |
|
|
To Purchases A/c |
|
|
|
600 |
|
(Payment to creditors debited to Purchases, now rectified) |
|
|
|
|
|
|
|
|
|
|
(iv) |
Sundry Debtors A/c |
|
|
2,000 |
|
|
To Suspense A/c |
|
|
|
2,000 |
|
(Sundry Debtors mistakenly credited, now rectified) |
|
|
|
|