Question

Rectify the following errors:
(i) Wages paid for the construction of office debited to the Wages Account, ₹ 5,000.
(ii) Machinery purchased for ₹ 35,000 was passed through the Purchases Book.
(iii) Old furniture sold for ₹ 1,000, passed through the Sales Book.
(iv) ₹ 2,000 paid to Mehta Bros. against acceptance were debited to Malhotra Bros. Account.
(v) Sales of ₹ 204 to Ram debited to his account as ₹ 402 and purchases of ₹ 1,012 from Shyam credited to his account as ₹ 1,210.

Answer 1

Journal
Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
(i)	Building A/c	Dr.		5,000
	To Wages A/c				5,000
	(Wages paid for construction of office was debited wrongly to Wages Account, now rectified)
(ii)	Machinery A/c	Dr.		35,000
	To Purchases A/c				35,000
	(Purchase of Machinery was recorded wrongly in Invoice Book, now rectified)
(iii)	Sales A/c	Dr.		1,000
	To Furniture A/c				1,000
	(Sale of Old Furniture was passed wrongly to Sales Book, now rectified)
(iv)	Bills Payable A/c	Dr.		2,000
	To Malhotra Bros.				2,000
	(Amount paid against acceptance to Mehta Bros was wrongly debited to Malhotra Bros, now rectified)
(v)	Shyam	Dr.		198
	To Ram				198
	(Sales to Ram Rs 204 was debited to his account as Rs 402 and Purchase from Shyam Rs
	1,012 was Credited to his account as Rs 1,210, now rectified)