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

  1. 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

  1. Credit sales to Sohan ₹ 10,000 were recorded as ₹ 12,000.

Sales A/c                      Dr. 2,000

To Sohan‘s A/c                      2,000

  1. 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

  1. Rent paid ₹ 2,000 were wrongly shown as payment to landlord.

Rent A/c                      Dr. 2,000

To Landlord’s A/c                  2,000

  1. 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

  1. Goods returned to Rahim ₹ 1,000 were recorded through sales book.

Sales A/c           Dr. 1,000

To Return Outwards A/c 1,000

  1. 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

  1. 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

  1. Wages paid for installation of Machinery ₹ 600 was posted to wages account.

Machinery A/c     Dr. 600

To Wages A/c     600

  1. Repairs to Machinery ₹. 400 debited to Machinery account.

Repairs A/c         Dr. 400

To Machinery A/c 400

  1. 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

  1. 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

  1. 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

  1. Goods withdrawn by Satish for personal use ₹ 500 were not recorded in the books.

Drawings A/c            Dr. 500

To Purchases A/c       500

  1. 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

  1. 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

  1. ₹ 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

  1. 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

  1. ₹ 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

  1. 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

  1. 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

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