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Question 38 Chapter 10 – Unimax Publications of Class 11
38 Rectify the following errors.
(a) Salary paid ₹ 5,000 was debited to employee’s personal account.
(b) Rent paid ₹ 4,000 was posted to landlord’s personal account.
(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were debited to sundry expenses account.
(d) Cash received for Kohli ₹ 2,000 was posted to Kapur’s account.
(e) Cash paid to Babu ₹ 1,500 was posted Sabu’s account.
The solution of Question 38 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| a. | Salaries A/c | Dr | 5,000 | |||
| To Employee’s A/c | 5,000 | |||||
| (Being salary paid debited employee’s a/c wrongly, now rectified) | ||||||
| b. | Rent A/c | Dr | 4,000 | |||
| To Landlord A/c | 4,000 | |||||
| (Being rent paid posted to landlord’s a/c wrongly, now rectified) | ||||||
| c. | Drawing A/c | Dr | 1,000 | |||
| To General expenses A/c | 1,000 | |||||
| (Being drawing made by proprietor debited to sundry expenses a/c wrongly, now rectified) | ||||||
| d. | Kapur’s A/c | Dr | 2,000 | |||
| To Kohli’s A/c | 2,000 | |||||
| (Being cash received from Kohli posted wrongly to Kapur’s a/c, now rectified) | ||||||
| e. | Babu’s A/c | Dr | 1,500 | |||
| To Sabu’s A/c | 1,500 | |||||
| (Being cash paid to Babu posted to Sabu’s a/c wrongly, now rectified) | ||||||
| 13,500 | 13,500 | |||||
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