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Question 12 Chapter 10 – Unimax Publications of Class 11
Give rectifying journal entries for the following errors.
(1) A purchases of goods form A amounting to ₹ 250 has been wrongly passed through the sales book.
(2) ₹ 1,500 paid for furniture purchases has been charges to ordinary purchases account.
(3) A cheque for ₹ 150 received from Ram Swaroop was dishonoured and has been posted to the debit of sales return account.
(4) An amount of ₹ 400 due form Mahesh Chand which had been written off as bad debt was unexpectedly recovered and has been posted to the personal account of Mahesh Chand.
(5) ₹ 1,200 paid in cash for a typewriter was charged to office expenses account.
The solution of Question 12 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| 1 | Purchases A/c | Dr. | 250 | |||
| Sales A/c | Dr. | 250 | ||||
| To A’s A/c | 500 | |||||
| (Being purchases of goods from A passed through sales book, now rectified) | ||||||
| 2 | Furniture A/c | Dr. | 1,500 | |||
| To Purchases A/c | 1,500 | |||||
| (Being purchases charged to purchases a/c, now rectified) | ||||||
| 3 | Swaroop’s A/c | Dr. | 150 | |||
| To Sales return A/c | 150 | |||||
| (Being Swaroop’s cheque dishonoured posted to sales return a/c, now rectified) | ||||||
| 4 | Mahesh Chand’s A/c | Dr. | 400 | |||
| To Bad debts recovered A/c | 400 | |||||
| (Being amount unexpectedly recovered from Mahesh Chand posted which was written of as bad debts last year, has been posted to his personal a/c, now rectified) | ||||||
| 5 | Typewriter A/c | Dr. | 1,200 | |||
| To office expenses A/c | 1,200 | |||||
| (Being typewriter purchases charges to office expense a/c, now rectified) | ||||||
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