Question

Rectify the following errors:
(a) Salary paid ₹ 5,000 was debited to employee’s personal account.
(b) Rent paid ₹ 4,000 was posted to landlord’s personal account.
(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were debited to sundry expenses account.
(d) Cash received from Kohli ₹ 2,000 was posted to Kapur’s account.
(e) Cash paid to Babu ₹ 1,500 was posted to Sabu’s account.

Answer 1

Journal
S.No.	Particulars	L.F.	Debit Amount ₹	Credit Amount ₹
(a)	Salaries A/c Dr.		5,000
	To Employee			5,000
	(Salary paid ₹ 5,000 were wrongly debited to Employee's personal Account, now rectified)
(b)	Rent A/c Dr.		4,000
	To Land Lord A/c			4,000
	(Rent paid ₹ 4,000 was posted to Landlord's Account, now rectified)
(c)	Drawings A/c Dr.		1,000
	To Sundry Expenses A/c			1,000
	(Goods drawn by proprietor were wrongly debited to Sundry Expenses Account, now rectified)
(d)	Kapur Dr.		2,000
	To Kohli			2,000
	(Cash received from Kohli was posted to Kapur's Account, now rectified)
(e)	Babu Dr.		1,500
	To Sabu			1,500
	(Cash paid to Babu was posted wrongly to Sabu's Account, now rectified)