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Question 25 Chapter 10 – Unimax Publications of Class 11
25. Give rectifying entries for the following:
(1) Sales of goods ₹ 6,000 to Madan were recorded as ₹ 600 in the sales book.
(2) A credit purchase of goods from Mohan amounting to ₹ 2,000 has been wrongly passed through the ‘sales book’.
(3) A return of goods worth ₹ 500 by a customer were entered in ‘purchases return book’.
(4) A cheque of ₹ 400 received from Rajan was dishonoured and debited to ‘discount A/c’.
(5) Bill for ₹ 820 received from Ramesh for repair of machinery was entered in the purchases book as ₹ 720.
The solution of Question 25 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| 1 | Madan’s A/c | Dr. | 5,400 | |||
| To Sales A/c | 5,400 | |||||
| (Being sales to Madan of ₹ 6,000 recorded as ₹ 600 in sales book, now rectified) | ||||||
| 2 | Purchases A/c | Dr. | 2,000 | |||
| Sales A/c | Dr. | 2,000 | ||||
| To Mohan A/c | 4,000 | |||||
| (Being purchases from Mohan wrongly passed through sales book, now rectified) | ||||||
| 3 | Sales returns A/c | Dr. | 500 | |||
| Purchases return A/c | Dr. | 500 | ||||
| To customer’s A/c | 1,000 | |||||
| (Being goods returned by a customer, passed through purchases returns book now rectified) | ||||||
| 4 | Ranjan’s A/c | Dr. | 400 | |||
| To Discount A/c | 400 | |||||
| (Being Ranjan cheque dishonoured & debited to discount a/c, now rectified) | ||||||
| 5 | Repairs A/c | Dr. | 820 | |||
| To Purchases A/c | 820 | |||||
| (Being repair of machinery entered in purchases book, now rectified) | ||||||
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