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Rectification of Errors — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountRectification of Errors6 Marks
Question
Rectify the following errors:
  1. Furniture purchased for ₹ 10,000 wrongly debited to Purchases Account.
  2. Machinery purchased on credit from Raman for ₹ 20,000 was recorded through Purchases Book.
  3. Repairs on machinery ₹ 1,400 debited to Machinery Account.
  4. Repairs on overhauling of second hand machinery purchased ₹ 2,000 was debited to Repairs Account.
  5. Sale of old machinery at book value of ₹ 3,000 was credited to Sales Account.
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