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Question 10 Chapter 10 – Unimax Publications of Class 11
Rectify the following errors.
(a) Furniture purchased for ₹ 250 was debited to purchases account.
(b) A sum of ₹ 100 paid to Ram was debited in Shyam’s account.
(c) A bill receivable for ₹ 500 received from Ram has been omitted to be entered.
(d) Goods worth ₹ 200 taken away by the proprietor were debited to B.
(e) An engine purchases for ₹ 1,250 has been posted to purchases account.
The solution of Question 10 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| a. | Furniture A/c | Dr. | 250 | |||
| To Purchases A/c | 250 | |||||
| (Being furniture purchases debited to purchases a/c, now rectified) | ||||||
| b. | Ram’s A/c | Dr. | 100 | |||
| To Shyam’s A/c | 100 | |||||
| (Being paid to Ram debited to Shyam’s a/c, now rectified) | ||||||
| c. | Bills receivable A/c | Dr. | 500 | |||
| To Ram’s A/c | 500 | |||||
| (Being bills receivable from Ram omitted to be entered, now rectified) | ||||||
| d. | Drawing A/c | Dr. | 200 | |||
| To B’s A/c | 200 | |||||
| (Being goods taken by proprietor were debited to B’s now rectified) | ||||||
| e. | Engine A/c | Dr. | 1,250 | |||
| To Purchases A/c | 1,250 | |||||
| (Being engine purchases posted to purchases a/c, now rectified) | ||||||
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