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Question 30 Chapter 10 – Unimax Publications of Class 11
30. Rectify the following errors.
(1) ₹ 760 paid for wages for construction of showcase (furniture), wrongly debited to wages a/c as 670.
(2) ₹ 500 received from Anand against a debt previously written off as bad debt has been credited to his personal account.
(3) Goods purchases from Sonu for ₹ 800 wrongly passed through sales book.
The solution of Question 30 Chapter 10 – Unimax Publications of Class 11
Journal
| Date | Particulars | L.F. | Debit | Credit | |
| 1 | Furniture A/c | Dr | 760 | ||
| To Wages A/c | 760 | ||||
| (Being paid for wages for making of showcase, wrongly debited to wages a/c, now rectified) | |||||
| b. | Anand’s A/c | Dr | 500 | ||
| To Bad debts recovered A/c | 500 | ||||
| (Being received from Anand against a debt written off as bad last year, debited to his personal a/c, now rectified) | |||||
| c. | Purchases A/c | Dr | 800 | ||
| Sales A/c | Dr | 800 | |||
| To Sonu’s A/c | 1,600 | ||||
| (Being goods purchased from Sonu wrongly passed through sales book; now rectified) | |||||
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