Transaction with error Type of error
 

1

Repairs on machinery ₹ 1,400 debited to Machinery account as ₹ 2,400. Principle,

Commission

   2 Depreciation provided on machinery ₹ 4,000 was not posted. Omission of posting
   3 Repairs on overhauling of second hand machinery purchased ₹ 2,000 was debited to Repairs account as ₹ 200. Principle,

Commission

   4 Goods withdrawn by proprietor for personal use ₹ 800 were not posted to Drawings account. Omission of posting
   5 Machinery purchased on credit from Raman for ₹ 20,000 recorded through Purchases Book as ₹ 5,000. Principle,

commission

   6 Bad debts written off ₹ 5,000 were not posted. Omission of posting
   7 Sale of old machinery at book value ₹ 3,000 was credited to sales account as ₹ 5,000. Principle,

Commission

  8 Furniture purchased for ₹ 10,000 wrongly debited to purchases account. Principle
  9 Depreciation provided on machinery ₹ 4,000 was not posted to Depreciation account. Omission of Posting
  10 Goods withdrawn for personal use by the proprietor ₹ 2,000 were not recorded in the books. Complete Omission
  11 Furniture purchased from Sham ₹ 5,000 was recorded through purchases book as ₹ 50,000. Principle,

Commission

  12 Old machinery sold for ₹ 2,000 to Manish recorded through sales book as ₹ 1,800. Principle,

Commission

  13 Old machinery sold for ₹ 2,000 to Manish posted to the credit of Manish as ₹ 1,200. Commission
  14 Depreciation provided on machinery ₹ 4,000 was posted as ₹ 400. Commission
  15 Bill receivable for ₹ 2,000 received from a debtor was posted as ₹ 3,000. Commission
  16 Discount allowed to a debtor ₹ 100 on receiving cash from him was posted as ₹ 50. Commission
  17 Cash received from Ravish ₹ 8,000 posted to his account as ₹ 5,000. Commission
  18 Goods withdrawn by proprietor for personal use ₹ 800 were posted as ₹ 300. Commission
  19 Discount allowed to a debtor ₹ 100 on receiving cash from him was not posted to discount account. Omission
  20 Credit purchases from Sham ₹ 5,000 were recorded in sales Book. Principle

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