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Question 9 Chapter 10 – Unimax Publications of Class 11
The following errors were disclosed in the books of Mr. Babu. Correct the errors.
(1) The total of sales book has overcast by ₹1,000.
(2) In purchases book the total of one page ₹ 5,365 was carried forward to next page as ₹ 5,356.
(3) A sales return from Mr. Mitra ₹ 200 was entered in the sales book.
(4) Cash received from R. Ray ₹ 500 was posted to the account of M. Roy.
(5) Purchases goods book has been undercast by ₹ 100.
(6) ₹ 200 for repair to machinery has been taken to machinery account.
The solution of Question 9 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| 1 | Sales A/c | Dr. | 1,000 | |||
| To Suspense A/c | 1,000 | |||||
| (Being sales book overcast, now rectified) | ||||||
| 2 | Purchases A/c | Dr. | 9 | |||
| To Suspense A/c | 9 | |||||
| (Being total of purchases book ₹ 5,365 c/d as ₹ 5,356, now rectified) | ||||||
| 3 | Sales returns A/c | Dr. | 200 | |||
| Sales A/c | 200 | |||||
| To Mitra’s A/c | 400 | |||||
| (Being sales return from Mitra entered in sales book, now rectified) | ||||||
| 4 | M. Roy’s A/c | Dr. | 500 | |||
| To R. Roy’s A/c | 500 | |||||
| (Being cash received from R. Roy’s posted to M. Ros’s a/c, now rectified) | ||||||
| 5 | Suspense A/c | Dr. | 100 | |||
| To Purchases returns A/c | 100 | |||||
| (Being purchases return book undercast, now rectified) | ||||||
| 6 | Repair A/c | Dr. | 200 | |||
| To Machinery A/c | 200 | |||||
| (Being repair of machinery taken to machinery a/c, now rectified) | ||||||
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