Question

The following error were located by the accountant before the preparation of trial balance. Rectify them.

Purchased goods from Anbuchelvan on credit for ₹ 700 were posted to the debit side of his account.

Answer 1

Particulars	L.F.	Dr. (₹)	Cr. (₹)
Purchases A/c      Dr.     To Anbuchelvan A/c     To Purchases A/c (Wrong debit rectified)		1,400	700 700