Question

Rectify the following errors:
(i) Sold old furniture to A for ₹ 11,500 was passed through the Sales Book.
(ii) Credit purchases of ₹ 12,000 from Ojas omitted to be recorded in the books.
(iii) Repairs made were debited to Building Account ₹ 7,000.
(iv) Credit sale of ₹ 1,800 to Avikan was recorded as ₹ 8,100.
(v) ₹ 6,000 paid for office furniture was debited to office expenses account.
(vi) A credit sale of goods of ₹ 15,000 to Ramesh has been wrongly passed through the purchases Book.

Answer 1

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
(i)	Sales A/c	Dr.		11,500
	To Old Furniture A/c				11,500
	(Furniture sold passed through Sales Book, now rectified)
(ii)	Purchases A/c	Dr.		12,000
	To Ojas A/c				12,000
	(Credit purchased omitted from recording, now rectified)
(iii)	Repairs A/c	Dr.		7,000
	To Building A/c				7,000
	(Repairs debited to Building, now rectified)
(iv)	Sales A/c	Dr.		6,300
	To Avikan’s A/c				6,300
	(Credit sale recorded with wrong amounts, now rectified)
(v)	Office Furniture A/c	Dr.		6,000
	To Office Expenses A/c				6,000
	(Purchase of office furniture debited to office expenses account, now rectified)
(vi)	Ramesh	Dr.		30,000
	To Sales A/c				15,000
	To Purchases A/c				15,000
	(Credit sales recorded as credit purchases, now rectified)