Question

Rectify the following errors.

(i) Credit purchase from Rohan Rs. 9,000 were recorded in sales book.

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

(iii) Good returned from Mahesh Rs. 1,000 were recorded in purchases return book.

(iv) Goods returned from Mahesh Rs. 2,000 were recorded in purchases book.

Answer 1

$\begin{array}{c}\text{Rectification Entries in Journal}\end{array}$

$\begin{array}{cccccc}\text{Date}& \text{Particulars}& \text{LF}& \text{Amt (Dr)}& \text{Amt (Cr)}& \\ \text{(i)}& \text{Sales A/c}\text{Dr}& & 9,000& & \\ & \text{Purchases A/c}\text{Dr}& & 9,000& & \\ & \text{To Rohan}& & & 18,000& \\ & \text{(Goods purchased from Rohan on credit}& & & & \\ & \underset{–}{\text{were recorded in sales book, now rectified)}}& & & & \\ \text{(ii)}& \text{Rakesh's A/c}\text{Dr}& & 8,000& & \\ & \text{To Purchases Return A/c}& & & 4,000& \\ & \text{To Sales Return A/c}& & & 4,000& \\ & \text{(Goods returned to Rakesh, wrongly}& & & & \\ & \underset{–}{\text{recorded in sales return book, now rectified)}}& & & & \\ \text{(iii)}& \text{Sales Return A/c}\text{Dr}& & 1,000& & \\ & \text{Purchases Return A/c}\text{Dr}& & 1,000& & \\ & \text{To Mahesh's A/c}& & & 2,000& \\ & \text{(Goods returned by Mahesh were recorded}& & & & \\ & \underset{–}{\text{in purchases return book, now rectified)}}& & & & \\ \text{(iv)}& \text{Sales Return A/c}\text{Dr}& & 2,000& & \\ & \text{To Purchases A/c}& & & 2,000& \\ & \text{(Goods returned from Mahesh, recorded in}& & & & \\ & \text{purchases book, now rectified)}& & & & \end{array}$