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Question 24 Chapter 10 – Unimax Publications of Class 11
24. Give rectifying entries for the following:
(1) Sales of goods ₹ 6,000 to Mohan were recorded as ₹ 600 in the sales book.
(2) A credit purchases of goods from David amounting to ₹ 1,500 has been wrongly passed through the sales book.
(3) ₹ 200 salary paid to cahier B. Naidu, stans wrongly debited to his personal account.
(4) A cheque of ₹ 800 received from Mukesh for repairs of Machinery was entered in the Purchases book as ₹ 700.
The solution of Question 24 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| 1 | Mohan’s A/c | Dr. | 5,400 | |||
| To Sales A/c | 5,400 | |||||
| (Beingsales to Mohan of ₹ 6,000 recorded as ₹ 600 in sales book, now rectified) | ||||||
| 2 | Purchase A/c | Dr. | 1,500 | |||
| Sales A/c | Dr. | 1,500 | ||||
| ToDavid’s A/c | 3,000 | |||||
| (Being purchases from David passed through sales book, now rectified) | ||||||
| 3 | Salary A/c | Dr. | 200 | |||
| To B. Naidu’s A/c | 200 | |||||
| (Beingsalary paid to B. Naidu wrongly debited to his personal a/c, now rectified) | ||||||
| 4 | Rajesh’s A/c | Dr. | 800 | |||
| To Discount A/c | 800 | |||||
| (Being Rajesh’s cheque dishonoured & debited to discount a/c, now rectified) | ||||||
| 5 | Repair A/c | Dr. | 800 | |||
| To Purchases A/c | 800 | |||||
| (Being repair of building entered in purchases book, now rectified) | ||||||
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