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Question 22 Chapter 10 – Unimax Publications of Class 11
22. Rectified the following errors:
(1) Purchases book overcast by ₹ 500
(2) Salary paid to an employee Mr. Ajay debited to his personal account ₹ 3,000.
(3) Goods sold to Shahi on credit ₹ 300 have been wrongly passed through purchases book.
(4) The total of returns inward ha been added ₹ 9 short.
(5) A purchases of chair from Happy Traders for ₹ 35 has been entered in the purchases book as ₹ 53.
The solution of Question 22 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| 1 | Suspense A/c | Dr. | 500 | |||
| To Purchases A/c | 500 | |||||
| (Being purchases book overcast, now rectified) | ||||||
| 2 | Salary A/c | Dr. | 3,000 | |||
| To Mr. AjayA/c | 3,000 | |||||
| (Being salary paid to Mr. Ajay debited to his personal a/c, now rectified) | ||||||
| 3 | Shahi’s A/c | Dr. | 600 | |||
| To Sales A/c | 300 | |||||
| To Purchases A/c | 3,00 | |||||
| (Being goods sold to Shahi recorded in purchases book, now rectified) | ||||||
| 4 | Return inward A/c | Dr. | 9 | |||
| To Suspense A/c | 9 | |||||
| (Being returns inward book added short, now rectified) | ||||||
| 5 | Furniture A/c | Dr. | 35 | |||
| Suspense A/c | Dr. | 18 | ||||
| To Purchases A/c | 53 | |||||
| (Being purchases of chair recorded in purchases book with wrong amount, now rectified) | ||||||
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