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Rectification of Errors — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountRectification of Errors4 Marks
Question
Pass Journal entries of rectify the following errors which were located after preparing the Trial Balance:
  1. The Sales Book was overcast by ₹ 500.
  2. Credit purchases from Aradhya ₹ 6,000 were posted to the debit of her account as ₹ 9,000.
  3. Goods returned from Ayan ₹ 8,000 were recorded in Purchases Return Book.
  4. Wages paid ₹ 3,980 were recorded in the Cash Book as ₹ 3,890.
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