Question

Rectify the following errors:
(a) Credit Sales to Mohan ₹ 7,000 were recorded in purchases book.
(b) Credit Purchases from Rohan ₹ 900 were recorded in sales book.
(c) Goods returned to Rakesh ₹ 4,000 were recorded in the sales return book.
(d) Goods returned from Mahesh ₹ 1,000 were recorded in purchases return book.
(e) Goods returned from Mahesh ₹ 2,000 were recorded in purchases book.

Answer 1

Journal
S.No.	Particulars	L.F.	Debit Amount ₹	Credit Amount ₹
(a)	Mohan Dr.		14,000
	To Sales A/c			7,000
	To Purchases A/c			7,000
	(Goods sold on credit to Mohan were recorded in Purchases Book, now rectified)
(b)	Sales A/c Dr.		900
	Purchases A/c Dr.		900
	To Rohan			1,800
	(Goods purchased from Rohan were recorded in Sales Book, now rectified)
(c)	Rakesh Dr.		8,000
	To Purchases Return A/c			4,000
	To Sales Return A/c			4,000
	(Goods returned to Rakesh were recorded in Sales Return Book, now rectified)
(d)	Sales Return A/c Dr.		1,000
	Purchases Return A/c Dr.		1,000
	To Mahesh			2,000
	(Goods returned from Mahesh were recorded in Purchases Return Book, now rectified)
(e)	Sales Return A/c Dr.		2,000
	To Purchases A/c			2,000
	(Goods returned from Mahesh were recorded in Purchases Book, now rectified)