Question

Rectify the following errors:
(a) Credit sales to Mohan ₹ 7,000 were posted to Karan.
(b) Credit purchases from Rohan ₹ 9,000 were posted to Gobind
(c) Goods returned to Rakesh ₹ 4,000 were posted to Naresh.
(d) Goods returned from Mahesh ₹ 1,000 were posted to Manish.
(e) Cash sales ₹ 2,000 were posted to commission account.

Answer 1

Journal
S.No.	Particulars	L.F.	Debit Amount ₹	Credit Amount ₹
(a)	Mohan Dr.		7,000
	To Karan			7,000
	(Goods sold to Mohan wrongly posted to Karan's Account, now rectified)
(b)	Gobind Dr.		9,000
	To Rohan			9,000
	(Goods purchased to Gobind wrongly posted to Rohan's Account, now rectified)
(c)	Rakesh Dr.		4,000
	To Naresh			4,000
	(Goods returned to Rakesh wrongly posted in Naresh's Account, now rectified)
(d)	Manish Dr.		1,000
	To Mahesh			1,000
	(Goods returned from Mahesh wrongly posted in Manish's Account, now rectified)
(e)	Commission A/c Dr.		2,000
	To Sales A/c			2,000
	(Goods sold for cash wrongly posted to Commission Account, now rectified)