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Question 1 Chapter 10 – Unimax Publications of Class 11
1. Given journal entries to rectify the following errors:
1. ₹ 2,000 paid for furniture purchases has been debited to purchases account.
2. ₹ 3,000 paid to Mohan Lal for salary were debited to his personal account.
3. ₹ 500 paid for proprietor’s medical were debited to ‘Sundry expenses account’.
4. Typewriter purchases for ₹ 7,500 has been wrongly passed through the purchases book.
5. An office table purchases for ₹ 5,000has been passed through invoice book.
6. An amount of ₹ 1,200 spent on annual white-washing was debited to building A/c.
7. ₹ 800 paid for rent wrongly debited to Landlord’s A/c.
The solution of Question 1 Chapter 10 – Unimax Publications of Class 11
Journal
| Date | Particulars | L.F. | Debit | Credit | |
| 2023 | |||||
| 1 | Furniture A/c | Dr. | 2,000 | ||
| To Purchases A/c | 2,000 | ||||
| (Being furniture purchases debited to purchases a/c, now rectified) | |||||
| 2 | Salary A/c | Dr. | 3,000 | ||
| To Mohan Lal’s A/c | 3,000 | ||||
| (Being salary paid to Mohan Lal debited to his personal a/c, now rectified) | |||||
| 3 | Drawing A/c | Dr. | 500 | ||
| To Sundry expense A/c | 500 | ||||
| (Being expenses of the medical bill of owner debited to sundry expenses a/c, now rectified) | |||||
| 4 | Office equipment A/c | Dr. | 7,500 | ||
| To Purchases A/c | 7,500 | ||||
| (Being typewriter purchases wrongly debited to purchases a/c, now rectified) | |||||
| 5 | Furniture A/c | Dr. | 5,000 | ||
| To Purchases A/c | 5,000 | ||||
| (Being office table purchases passed through invoice book, now rectified) | |||||
| 6 | Building repair A/c | Dr. | 1,200 | ||
| To Building A/c | 1,200 | ||||
| (Being white-washing debited to building an account, now rectified) | |||||
| 7 | Rent A/c | Dr. | 800 | ||
| To Landlord’s A/c | 800 | ||||
| (Being rent paid wrongly debited to landlord a/c, now rectified) | |||||
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