Question

Rectify the following errors:
(i) Sales to Vinod of ₹ 143 posted to his account as ₹ 134.
(ii) Sales to Vinod of ₹ 143 debited to his account as ₹ 134.
(iii) Sales to Vinod of ₹ 143 credited to his account as ₹ 134.

Answer 1

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Vinod	Dr.		9
	To Suspense A/c				9
	(Rs 9 was posted less in Vinod’s Account, now rectified)
(ii)	Vinod	Dr.		9
	To Suspense A/c				9
	(Vinod’s Account was wrongly debited with Rs 9 less, now rectified)
(iii)	Vinod	Dr.		277
	To Suspense A/c				277
	(Sales to Vinod of Rs 143 was wrongly credited as Rs 134, now rectified)