Question

Rectify the following errors which were detected before preparing the Trial Balance:
(i) The total of Sales Book carried forward ₹ 5,000 less.
(ii) A credit sale to Sita ₹ 6,300 posted as ₹ 3,600.
(iii) A credit sale to Radha ₹ 2,400 posted as ₹ 4,200.
(iv) A credit sale to Parbati ₹ 3,000 credited to her account.
(v) A credit sale to Laxmi ₹ 5,600 credited as ₹ 6,500.

Answer 1

One Sided Errors

1. Sales book has been undercasted by Rs 5,000. Since it is an error of casting that means individual debtors accounts have been posted correctly and only the total of sales book has been posted incorrectly to the credit side of Sales Account. In this case it has been undercasted accordingly it would be rectified by crediting Sales Account with Rs 5,000.

Sales Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
						Undercasting of Sales Book		5,000

2. Credit sale to Sita Rs 6,300 has been posted to her account as Rs 3,600. It implies that Sita’s Account was debited with lesser amount. Thus, Rs 2,700 more will be debited to her account for rectification of this error.

Sita’s Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
		Less amount on the debit side		2,700

3. Credit sale to Radha Rs 2,400 has been posted to her account as Rs 4,200. In this case, Radha’s Account was debited with an excess amount of Rs 1,800 and accordingly Rs 1,800 should be credited to her account.

Parbati’s Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
						Excess amount on the debit side		1,800

4. A credit sale to Parbati Rs 3,000 has been posted to the credit side of her account. This transaction must have been recorded on the debit side of Parbati’s Account, but, mistakenly it was recorded on the credit side. Thus, Rs 6,000 must be debited to her account.

Parbati’s Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
		Error in posting to the wrong side		6,000

5. A credit sale to Laxmi Rs 5,600 has been posted to the credit side of her account as Rs 6,500. In this case, the transaction was recorded on the wrong side with wrong amount. Thus, Rs 12,100 (5,600 + 6,500) must be debited to her account.

Laxmi’s Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
		Error in posting to the wrong side with wrong amount		12,100