Question

Rectify the following errors:
(i) Credit sales to Mridula ₹ 5,000 were not recorded.
(ii) Credit purchases from Nayna ₹ 8,000 were not recorded.
(iii) Goods returned to Priya ₹ 12,000 were not recorded.
(iv) Goods returned from Rashi ₹ 10,000 were not recorded.

Answer 1

Two-Sided Errors

Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
i)	Mridula’s A/c	Dr.		5,000
	To Sales A/c				5,000
	(Credit sales to Mridula were omitted to be recorded)
ii)	Purchases A/c	Dr.		8,000
	To Nayna’s A/c				8,000
	(Credit purchases from Nayna were omitted to be recorded)
iii)	Priya’s A/c	Dr.		12,000
	To Purchases Return A/c				12,000
	(Goods returned to Priya were omitted to be recorded)
iv)	Sales Return A/c	Dr.		10,000
	To Rashi’s A/c				10,000
	(Goods returned from Rashi were omitted to be recorded)