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Rectification of Errors XI Accountancy

Qs1 Give journal entries to rectify the following errors assuming that suspense account had been opened.

(a) Goods distributed as free sample Rs. 5,000 were not recorded in the books.
(b) Goods withdrawn for personal use by the proprietor Rs. 2,000 were not recorded in        the books.
(c) Bill receivable received from a debtor Rs. 6,000 was not posted to his account.
(d) Total of Returns inwards book Rs. 1,200 was posted to Returns outwards account.
(e) Discount allowed to Reema Rs. 700 on receiving cash from her was recorded in the      books as Rs. 70.

Qs.2 Trial balance of Khatau did not agree. He put the difference to suspense account         and     discovered the following errors :
(a) Credit sales to Manas Rs. 16,000 were recorded in the purchases book as Rs. 10,000 and posted to the debit of Manas as Rs. 1,000.
(b) Furniture purchased from Noor Rs. 6,000 was recorded through purchases book as       Rs. 5,000 and posted to the debit of Noor Rs. 2,000.
(c) Goods returned to Rai Rs. 3,000 recorded through the Sales book as Rs. 1,000.
(d) Old machinery sold for Rs. 2,000 to Maneesh recorded through sales book as Rs. 1,800 and posted to the credit of Manish as Rs. 1,200.
(e) Total of Returns inwards book Rs. 2,800 posted to Purchase account.

Qs .3 Rectify the above errors and prepare suspense account to ascertain the difference in trial balance. Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors :
(a) In the sales book for the month of January total of page 2 was carried forward to           page 3 as Rs. 1,000 instead of Rs. 1200 and total of page 6 was carried forward         to page 7 as Rs. 5,600 instead of Rs. 5,000.
 (b) Wages paid for installation of machinery Rs. 500 was posted to wages account as       Rs. 50.
(c) Machinery purchased from R & Co. for Rs. 10,000 on credit was entered in           Purchase Book as Rs. 6,000 and posted there from to R & Co. as Rs. 1,000.
(d) Credit sales to Mohan Rs. 5,000 were recorded in Purchases Book.
(e) Goods returned to Ram Rs. 1,000 were recorded in Sales Book.
(f) Credit purchases from S & Co. for Rs. 6,000 were recorded in sales book. However,      S & Co. was correctly credited.
(g) Credit purchases from M & Co. Rs. 6,000 were recorded in Sales Book as Rs. 2,000 and posted there from to the credit of M & Co. as Rs. 1,000.
(h) Credit sales to Raman Rs. 4,000 posted to the credit of Raghvan as Rs. 1,000.
(i) Bill receivable for Rs. 1,600 from Noor was dishonoured and posted to debit of Allowances account.
(j) Cash paid to Mani Rs. 5,000 against our acceptance was debited to Manu.
(k) Old furniture sold for Rs. 3,000 was posted to Sales account as Rs. 1,000.
(l) Depreciation provided on furniture Rs. 800 was not posted.
(m) Material Rs. 10,000 and wages Rs. 3,000 were used for construction of building. No      adjustment was made in the books.
Rectify the errors and prepare suspense to ascertain the difference in trial balance.

Qs.4  Trial balance of Anant Ram did not agree. It showed an excess credit of Rs. 16,000.         He put the difference to suspense account. Subsequently the following errors           were located:
(i) Cash received from Mohit Rs. 4,000 was posted to Mahesh as Rs. 1,000.
(ii) Cheque for Rs. 5,800 received from Arnav in full settlement of his account of Rs. 6,000, was dishonoured. No entry was passed in the books on dishonour of the cheque.
(iii) Rs. 800 received from Khanna, whose account had previously been written off as           bad, was credited to his account.
(iv) Credit sales to Manav for Rs. 5,000 was recorded through the purchases book as       Rs. 2,000.
(v) Purchases book undercast by Rs. 1,000.
(vi) Repairs on machinery Rs. 1,600 wrongly debited to Machinery account as Rs.           1,000.
(vii) Goods returned by Nathu Rs. 3,000 were taken into stock. No entry was recorded       in the books.

Qs.5  Trial balance of Rahul did not agree. Rahul put the difference to suspense account.        Subsequently, he located the following errors :
(i) Wages paid for installation of Machinery Rs. 600 was posted to wages account.
(ii) Repairs to Machinery Rs. 400 debited to Machinery account.
(iii) Repairs paid for the overhauling of second hand machinery purchased Rs. 1,000           was debited to Repairs account.
(iv) Own business material Rs. 8,000 and wages Rs. 2,000 were used for construction   of building. No adjustment was made in the books.
(v) Furniture purchased for Rs. 5,000 was posted to purchase account as Rs. 500.
(vi) Old machinery sold to Karim at its book value of Rs. 2,000 was recorded through           sales book.
(vii) Total of sales returns book Rs. 3,000 was not posted to the ledger.
          Rectify the above errors and prepare suspense account to ascertain the original          difference in trial balance.
Qs. 6     Pass journal entry to rectify the following errors :
         1) Material from store Rs 5,000 and Wages Rs 2,000 had been used in making                     tools & equipments for use in on factory but no adjustment were made in the books.
        2) Wages paid Rs 3,720 were recorded in cash book as Rs 3,270.
        3) A cheque for Rs 500 received from Ashok was dishonoured and has been posted to the debit of sale return account.
       4) Rs 10,000 paid to Gopal Furniture for purchases for furniture as per their cash   memo were debited to furniture account.
      5)  Rs 710 the total of sale return book has been posted to the credit of the           purchase return book.

Qs. 7 Rectify the following errors assuming that a suspense account was opened ascertain the difference in trial balance
          1)  Credit sale to Gopal Rs 10,000 were recorded in purchase book.
          2)   Credit purchases from mayank Rs 15,000 were recorded in sale book           however mayank account was correctly credited .
          3)   Goods returned to Khushi Rs 8,000 were recorded in sales return book however Khushi account were correctly debited.
          4)  Goods returned from chandni Rs. 12000 were recorded in purchase return book.
          5)  Goods returned from chandni Rs. 12000 were recorded in purchase return book .However , chandni’s account was correctly.


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