Question

Rectify the following errors:
1. Wages paid for the construction of Building ₹ 10,000/- was wrongly debited to Wages Account.
2. Cash received from Patel ₹ 5,000/- though recorded in Cash Book was not posted to his personal account in the Ledger.
3. Sold goods worth ₹ 9,000/- to Rohini has been wrongly debited to Mohini’s Account.
4. Material purchased for construction of Building was debited to Purchase Account ₹ 5,000/-

Answer 1

Journal Proper
Date	Particulars	L.F.	Debit (₹)	Credit (₹)
(1)	Building A/c   ...Dr		10,000
	To Wages A/c			10,000
	(Being wages paid for construction of building debited to wages A/c now rectified)
(2)	No Journal entry is required as it is affecting only one account It is rectified by crediting Patel's A/c for ₹ 5,000.
(3)	Rohini A/c   ...Dr		9,000
	To Mohini A/c			9,000
	(Being sale of goods to Rohini wrongly debited to Mohini, now rectified)
(4)	Building A/c   ...Dr.		5,000
	To Purchase A/c			5,000
	(Being purchase of material for Building debited to purchase A/c now rectified)
	Total (₹)		24,000	24,000

 

Working Note:

Sr. No.	Wrong Entry	Reverse Entry	Correct Entry	Recruiting Entry
(1)	Wages A/c   ...Dr.  10,000 To Cash A/c 10,000	Cash A/c  ...Dr. 10,000 To wages A/c  10,000	Building A/c  ...Dr. 10,000 To Cash A/c  10,000	Building A/c  ...Dr. 10,000 To wages A/c  10,000
(2)	Cash A/c   ..Dr. 5,000 To______	______  ...Dr. To Cash A/c  5,000	Cash A/c  ..Dr. 5,000 To Patel A/c 5,000	Patel A/c = Cr. = 5,000
(3)	Mohini A/c   ...Dr.  9,000 To Sales A/c 9,000	Sales A/c   ...Dr.  9,000 To Mohini A/c  9,000	Rohini A/c  ...Dr. 9,000 To Sales A/c  9,000	Rohini A/c  ...Dr.  9,000 To Mohini A/c  9,000
(4)	Purchase A/c   ...Dr.  5,000 To Cash A/c 5,000	Cash A/c   ...Dr.  5,000 To Purchase A/c  5,000	Building A/c  ...Dr. 5,000 To Cash A/c  5,000	Building A/c   ...Dr. 5,000 To Purchase A/c  5,000