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Structuring Database for Accounting — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountStructuring Database for Accounting6 Marks
Question
Give journal entries to rectify the following errors assuming that suspense account had been opened.
  1. Goods distributed as free sample ₹ 5,000 were not recorded in the books.
  2. Goods withdrawn for personal use by the proprietor ₹ 2,000 were not recorded in the books.
  3. Bill receivable received from a debtor ₹ 6,000 was not posted to his account.
  4. Total of Returns inwards book ₹ 1,200 was posted to Returns outwards account.
  5. Discount allowed to Reema ₹ 700 on receiving cash from her was recorded in the books as ₹ 70.
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