2. Rectify the Following errors

1. Machinery purchased for ₹9,000/- has been debited to Purchase Account.

2. ₹15,000/- paid to Indus Company for Machinery purchased stand debited to Indus Company Account.

3. Printer Purchased for ₹10,000/- was wrongly passed through Purchase Book.

4. ₹800/- paid to Mohan as Legal Charges was debited to his personal account.

5. Cash paid to Ramesh ₹500/- was debited to Suresh.

Solution:

        Journal proper

Date	Particulars	L/F	Debit ₹	Credit ₹
1.	Machinery A/c                   Dr.        To Purchase A/c      [Being Purchased Machinery has wrongly debited to Purchase Account, Now Rectify]		9,000	9,000
2.	Machinery A/c                  Dr.        To Indus Co. A/c  [Being Purchased Machinery has wrongly debited to Indus Co. Account, Now Rectify]		15,000	15,000
3.	Printer A/c                        Dr.        To Purchase A/c   [Being Purchased Printer was wrongly Passed through Purchase Book, Now Rectify]		10,000	10,000
4.	Legal Charges A/c             Dr.          To Mohan A/c  [Being Paid to Mohan as Legal Charges but was debited to his personal account, Now Rectify]		800	800
5.	Ramesh A/c                         Dr.           To Suresh A/c  [Being cash paid to Ramesh was wrongly debited to Suresh account, Now Rectify]		500	500

Working Note： 

Sr. No.	Wrong Entry	Reverse Entry	Correct Entry	Rectifying Entry
1.	Purchase A/c Dr.                           9,000      To Cash A/c 9,000	Cash A/c Dr.    9,000       To Purchase A/c                            9,000	Machinery A/c Dr.                                   9,000      To Cash A/c  9,000	Machinery A/c Dr.   9,000        To Purchase A/c 9,000
2.	Indus Co. A/c  Dr.                          15,000    To Cash A/c 15,000	Cash A/c Dr. 15,000      To Indus Co. A/c                          15,000	Machinery A/c Dr.                                  15,000      To Cash A/c 15,000	Machinery A/c Dr. 15,000     To Indus Co. A/c 15,000
3.	Purchase A/c Dr.                                10,000    To Cash A/c 10,000	Cash A/c Dr. 10,000      To Purchase A/c                          10,000	Printer A/c Dr.                                       10,000      To Cash A/c 10,000	Printer A/c Dr. 10,000     To Purchase A/c 10,000
4.	Mohan A/c Dr. 800      To Cash A/c    800	Cash A/c      Dr.    800      To Mohan A/c 800	Legal Charges A/c Dr.                                 800     To Cash A/c       800	Legal Charges A/c Dr. 800       To Mohan A/c         800
5.	Suresh A/c   Dr.  500    To cash A/c       500	Cash A/c      Dr.   500     To Suresh A/c   500	Ramesh A/c   Dr.  500       To Cash A/c     500	Ramesh A/c       Dr.     500       To Suresh A/c        500

Explanatory Note：

1. Machinery purchased has been debited to Purchase Account.

It`s Says Purchase of machinery made but wrongly debited to Purchase Account instead of Machinery Account. 

   

2. Paid to Indus Company for purchase of machinery stand debited to Indus Company Account.

It`s Says Purchase of machinery made but wrongly debited to Indus Company Account instead of Machinery Account.

3. Printer Purchased was wrongly passed through Purchase Book.

It`s says Purchased Printer was passed through Purchase Book instead of Printer Purchased Account.

4. Paid to Mohan as Legal Charges was debited to his Personal Account.

It`s Says Paid to Mohan as Legal Charges but was debited to his Personal Account instead of Legal Charges.

5.Cash paid to Ramesh was debited to Suresh account.

It`s Says Cash paid to Ramesh but instead of Ramesh account it has debited to Suresh Account.

 

3. Rectify the following errors.