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Question 13 Chapter 10 – Unimax Publications of Class 11
How will you rectify the following errors:
(a) An amount of ₹ 500 withdrawn by the proprietor for his personal use has been debited to trade expenses account.
(b) ₹ 100 received from Mohan has been credited Sohan.
(c) A credit sales of ₹ 150 to Sita has been wrongly passed through the purchases book.
(d) An amount of ₹ 50 paid for wages is posted twice to the debit of wages account.
(e) Periodical total of the sales book was cast short by ₹ 100.
(f) An item of ₹ 75 paid on the purchases of office furniture has been debited to purchases account.
The solution of Question 13 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| a. | Drawing A/c | Dr. | 500 | |||
| To Trade expenses A/c | 500 | |||||
| (Being goods withdrawn by proprietor debited to trade expenses a/c, now rectified) | ||||||
| b. | Sohan’s A/c | Dr. | 100 | |||
| To Mohan’s A/c | 100 | |||||
| (Being cash received from Mohan credited to Sohan a/c, now rectified) | ||||||
| c. | Sita’s A/c | Dr. | 300 | |||
| To Purchases A/c | 150 | |||||
| To Sales A/c | 150 | |||||
| (Being credit sales to Sita passed through purchases book now rectified) | ||||||
| d. | Suspense A/c | Dr. | 50 | |||
| To Wages A/c | 50 | |||||
| (Being wages paid wrongly debited twice, now rectified) | ||||||
| e. | Suspense A/c | Dr. | 100 | |||
| To Sales A/c | 100 | |||||
| (Being total of sales book cash short, now rectified) | ||||||
| f. | Furniture A/c | Dr. | 750 | |||
| To Purchases A/c | 750 | |||||
| (Being purchases of office furniture debited to purchases account , now rectified) | ||||||
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