Question

Rectify the following errors:
(i) Credit sales to Mohan ₹ 7,000 were not recorded.
(ii) Credit purchases from Rohan  9,000 were not recorded.
(iii) Goods returned to Rakesh ₹ 4,000 were not recorded.
(iv) Goods returned from Mahesh ₹ 1,000 were not recorded.

Answer 1

Journal
S.No.	Particulars	L.F.	Debit Amount ₹	Credit Amount ₹
(i)	Mohan Dr.		7,000
	To Sales A/c			7,000
	(Goods sold to Mohan were not recorded, now recorded)
(ii)	Purchases A/c Dr.		9,000
	To Rohan			9,000
	(Goods purchased to Rohan were not recorded, now recorded)
(iii)	Rakesh Dr.		4,000	4,000
	To Purchases Return A/c
	(Goods returned to Rakesh were not recorded, now recorded)
(iv)	Sales Return A/c Dr.		1,000
	To Mahesh			1,000
	(Goods returned from Mahesh were not recorded, now recorded)