Rectification Of Double-Sided Errors
1. Credit sales to Rohan ₹ 10,000 were not recorded in the sales book.
Rohan’s A/c Dr. 10,000
To Sales A/c 10,000
- Credit sales to Rohan ₹ 10,000 were recorded as ₹ 1,000 in the sales book.
Rohan’s A/c Dr. 9,000
To Sales A/c 9,000
- Credit sales to Sohan ₹ 10,000 were recorded as ₹ 12,000.
Sales A/c Dr. 2,000
To Sohan‘s A/c 2,000
- Credit sales to Rohan ₹ 10,000 was correctly recorded in the sales book but was posted to Ramesh’s account.
Rohan’s A/c Dr. 10,000
To Ramesh’s A/c 10,000
- Rent paid ₹ 2,000 were wrongly shown as payment to landlord.
Rent A/c Dr. 2,000
To Landlord’s A/c 2,000
- Credit purchases from Raghu ₹ 20,000
(a) were not recorded.
Purchases A/c Dr. 20,000
To Raghu’s A/c 20,000
(b) were recorded as ₹ 10,000.
Purchases A/c Dr. 10,000
To Raghu’s A/c 10,000
(c) were recorded as ₹ 25,000.
Raghu’s A/c Dr. 5,000
To Purchases A/c 5,000
(d) were posted to Raghav’s account.
Raghav’s A/c Dr. 20,000
To Raghu’s A/c 20,000
(e) were recorded through sales book.
Sales A/c Dr. 20,000
Purchases A/c Dr. 20,000
To Raghu’s A/c 40,000
- Goods returned to Rahim ₹ 1,000 were recorded through sales book.
Sales A/c Dr. 1,000
To Return Outwards A/c 1,000
- Credit purchases from S & Co. ₹ 8,000 were recorded through sales book.
Purchases A/c Dr. 8,000
Sales A/c Dr. 8,000
To S & Co.’s A/c 16,000
- Salary paid ₹ 2,000 was debited to employee’s personal account.
Salary A/c Dr. 2,000
To Employee’s personal A/c 2,000
- Wages paid for installation of Machinery ₹ 600 was posted to wages account.
Machinery A/c Dr. 600
To Wages A/c 600
- Repairs to Machinery ₹. 400 debited to Machinery account.
Repairs A/c Dr. 400
To Machinery A/c 400
- Repairs paid for the overhauling of second hand machinery purchased ₹ 1,000 was debited to Repairs account.
Machinery A/c Dr. 1,000
To Repairs A/c 1,000
- Own business material ₹ 8,000 and wages ₹ 2,000 were used for construction of building. No adjustment was made in the books.
Building A/c Dr. 10,000
To Purchases A/c 8,000
To Wages A/c 2,000
- Old machinery sold to Karmjit at its book value of ₹ 2,000 was recorded through sales book.
Sales A/c Dr. 2,000
To Machinery 2,000
- Goods withdrawn by Satish for personal use ₹ 500 were not recorded in the books.
Drawings A/c Dr. 500
To Purchases A/c 500
- Discount allowed to Ram ₹50 on receiving ₹ 2,050 from him was not recorded in the books.
Discount allowed A/c Dr. 50
To Ram A/c 50
- Discount received from Mohan ₹ 50 on paying ₹ 3,250 to him was not posted at all.
Mohan’s A/c Dr. 50
To Discount received A/c 50
- ₹ 700 received from Garima a debtor, whose account had earlier been written-off as bad, were credited to her personal account.
Garima A/c Dr. 700
To Bad debts recovered A/c 700
- Cheque for ₹ 5,800 received from Arzoo in full settlement of her account of ₹ 6,000, was dishonoured. No entry was passed in the books on dishonour of the cheque.
Arzoo A/c Dr. 6,000
To Bank A/c 5,800
To Discount Allowed A/c 200
- ₹ 800 received from Khurshid, whose account had previously been written off as bad, was credited to his account.
Khurshid A/c Dr. 800
To Bad debts recovered A/c 800
- Credit sales to Manish for ₹ 5,000 was recorded through the purchases book as ₹ 2,000.
Manish’s A/c Dr. 7,000
To Purchases A/c 2,000
To Sales A/c 5,000
- Goods returned by Natwar ₹ 3,000 were taken into stock. No entry was recorded in the books.
Sales Return A/c Dr. 3,000
To Natwar A/c 3,000