Book Keeping & Accountancy Do as instructed

Rectify the following errors.
1) A sale of goods of the value of ₹8,000/- to Sharma has been wrongly debited to Verma’s Account.
2) A purchase of ₹ 1,200/- from S.Kumar instead of being credited to him from the Purchase book
has been wrongly debited to him.
3) Cash ₹ 350/- received from G.Ramesh and entered on the Receipts side of the Cash Book has
not been posted.
4) A payment of ₹ 800/- made to K.Mayur for cash purchase of goods from him stands debited to
his Account.
5) An amount of ₹ 1,500/- drawn by the proprietor for his personal use stands debited to General
Expenses Account.

Rectify the following errors through Suspense Account :
1) Purchase of goods from Sachin for ₹ 3,000/- was entered in the Sales Book, however Sachin’s
Account was correctly credited.
2) Cash received from Anilkumar a debtor ₹4,500/- was correctly entered in the Cash Book but
was omitted to be posted to his account.
3) Sales Book was overcast by ₹ 2,000/-.
4) Cash of ₹5000 paid to Sadik was credited to Sabir A/c as ₹ 1,800/-.
5) The total of Purchase Returns Book of ₹3,150/- was carried forward as ₹1,530/-
6) Cash paid to Shweta ₹ 7,500/- was debited to Ankita A/c by ₹7,000/-.

Give Journal Entries to rectify the following errors:
1) Goods purchased from Sujit for ₹ 3,000/- were recorded in Sales Book.
2) Goods for ₹5,200/- sold to Sachin was passed through Purchase Book.
3) A customer returned goods worth ₹800/- was recorded in Purchase Return Book.
4) A credit sale of ₹ 240/- to Ajit was entered in the Sales books as ₹ 420/-
5) Sale of old Table and Chairs for ₹ 900/- was treated as sale of goods.
6) Rent paid for proprietor’s residence ₹ 1,200/- , debited to Rent A/c.

Rectify the following errors:
1) Goods for ₹7,500/- were purchased from Vaishali Traders on credit, but no entry has yet been
passed.
2) Purchase return for ₹ 2,000/- not recorded in the books.
3) Goods for ₹ 3,000/- sold to Anjali Traders on Credit were entered in Sales Book as ₹ 300 only
4) Goods of the value of ₹ 2,000/- returned by Sumit & Co. were included in stock, but no entry
was passed in the books.
5) Goods purchased for ₹ 1,200/- entered in the Purchases Book as ₹12,000/-
6) An invoice for goods sold to Neeta was overcast by ₹200/-

Rectify the following errors.
1) Sales return book was overcast by ₹ 800/-
2) Factory electricity bill ₹ 7,000/- paid but recorded twice in the books.
3) Total of Sales book was undercast by ₹ 900/-
4) Paid for Rent ₹ 825/- was wrongly posted to Rent account as ₹ 325/-
5) Wages paid for extension of Building ₹ 9,900/- was charged to wages account.
6) Paid carriage for purchase of Machinery ₹ 2,000/- was charged to carriage account.
7) Life insurance premium of proprietor paid ₹ 1,500/- wrongly debited to Insurance A/c

Rectify the following errors.
1) Total of the Return Inward book was overcast by ₹200/-
2) Rent of ₹800/- paid to Mr. Amit has been debited to his Personal Account.
3) Goods sold to Mr. Abhiraj ₹350/- have been entered in the Purchases Day Book as ₹530/-
4) Repairs to Furniture ₹300/- have been debited to Furniture and Fixtures A/c
5) Commission received ₹200/- has been posted to the debit of Commission Account.
6) A cheque for ₹320/- issued to Mr. Ram has been wrongly entered in the cash column of the Cash
Book.

Following are some accounting errors, rectify them.
1) Sales for ₹15,000/- made to Vaishnavi was not entered in the Sales Book.
2) Salary of ₹9,000/- paid to Accountant Varundas was debited to his personal account
3) Old Furniture sold for ₹3,500/- was entered in the Sales Book.
4) Carriage paid ₹500 on purchase of a Machine was debited to Carriage A/c
5) Cash ₹45,000/- paid to Aditya Verma was debited to Kumar Verma’s A/c

Rectify the following errors which are located in the books of Mr. Anand
1) Sale of old Furniture for ₹2,000 treated as sale of goods.
2) ₹15,000 paid of Salary to Mr. Rohit ,stands debited to his Personal Account.
3) An amount of ₹7,000 withdrawn by the proprietor for his personal use has been debited to Trade
Expenses a/c.
4) Cash received from Mr. Sawant ₹500 was credited to Mr. Shinde.
5) Repairs for Building was debited to Building account ₹500.
6) ₹1,500 received as interest was credited to Commission Account.
7) ₹5,000 paid for the purchase of Computer was charged to Office Expenses Account.