Rectify the following errors:
(i) The Sales Book of December was added short by ₹ 500.
(ii) A periodical total of the Purchases Book was cast short by ₹ 5,000.
(iii) The total of Purchases Return Book has been undercast by ₹ 1,500.
(iv) The Sales Return Book is added ₹ 200 short.

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Solution

Journal

Date

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

Suspense A/c

Dr.

500

To Sales A/c

500

(Sales Book was added short, now rectified)

Purchases A/c

Dr.

5,000

To Suspense A/c

5,000

(Purchases Book was undercast, now rectified)

Suspense A/c

Dr.

1,500

To Purchases Return A/c

1,500

(Purchases Return Book was cast short now rectified)

Sales Return A/c

Dr.

200

To Suspense A/c

200

(Sales Return Book was undercast now rectified)

Suggest Corrections

Similar questions

Rectify the following errors.

(i) Sales book overcast by Rs. 700.

(ii) Purchase book overcast by Rs. 500.

(iii) Sales return book overcast by Rs. 300.

(iv) Purchase return book overcast by Rs. 200.

(v) Sales book undercast by Rs. 300.

(vi) Purchase book undercast by Rs. 400.

(vii) Return inwards book undercast by Rs. 200.

(viii) Return outwards book undercast by Rs. 100.

Rectify the following errors by passing entries:

(i) Credit sale of old furniture to Mohan for 1,500 was posted as 5,100.

(ii) Goods purchased from David Rs.2,000 passed through sales book.

(iii) Sales Book has been totaled Rs.2,000 short.

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Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
	Suspense A/c	Dr.		500
	To Sales A/c				500
	(Sales Book was added short, now rectified)

	Purchases A/c	Dr.		5,000
	To Suspense A/c				5,000
	(Purchases Book was undercast, now rectified)

	Suspense A/c	Dr.		1,500
	To Purchases Return A/c				1,500
	(Purchases Return Book was cast short now rectified)

	Sales Return A/c	Dr.		200
	To Suspense A/c				200
	(Sales Return Book was undercast now rectified)