Advertisement
Question 11 Chapter 10 – Unimax Publications of Class 11
Give journal entries to rectify the errors in the following cases:
(a) A purchase of goods from David amounting to ₹ 150 has been wrongly passed through the sales book.
(b) A credit sale of goods of ₹ 120 to peter has been wrongly passed through the purchases book.
(c) ₹ 200 salary paid to cashier B. Naidu stands wrongly debited to his personal account.
(d) ₹ 100 received from Show & co. have been wrongly entered as from Shah & Co.
The solution of Question 11 Chapter 10 – Unimax Publications of Class 11
Journal
| Date | Particulars | L.F. | Debit | Credit | |
| a. | Purchases A/c | Dr. | 150 | ||
| Sales A/c | Dr. | 150 | |||
| To David’s A/c | 300 | ||||
| (Being purchases from David wrongly passed sales book, now rectified) | |||||
| b. | Peter’s A/c | Dr. | 240 | ||
| To Purchases A/c | 120 | ||||
| To Sales A/c | 120 | ||||
| (Being sales of goods to peter passe through purchases book now rectified) | |||||
| c. | Salary A/c | Dr. | 300 | ||
| To B. Naidu’s A/c | 300 | ||||
| (Being salary paid to B. Naidu debited to his personal a/c, now rectified) | |||||
| d. | Shah & Co’s A/c | Dr. | 100 | ||
| To Shah & Co. A/c | 100 | ||||
| (Being received from Shah & Co. wrongly entered as from Shah & Co., now rectified) | |||||
Advertisement