3. Rectify the Following errors

1. A credit sales of goods to Sanjay ₹3,000/- has been wrongly passed through the ‘Purchase Book’.

2. A credit purchase of goods from Sheetal amounting to ₹2,000/- has been wrongly passed through the ‘Sales Book’.

3. A return of goods worth 4500/- to Umesh waspassed through the ‘Sales Return Book’.

4. A return of goods worth ₹900/- by Ganesh were entered in ‘Purchase Return Book’.

5. Credit Purchase from Neha ₹10,000/- were recoreded as ₹11,000/-


Solution :            
Journal  Proper 

Date 

Particulars 

L/F 

Debit ₹ 

Credit ₹ 

1. 

Sanjay A/c                           Dr. 

     To Purchase A/c 

     To Sales A/c    

[Being Credit sales of goods to Sanjay has been wrongly passed in purchase Book, Now Rectify] 

 

3,000 

 

3,000 

3,000 

2.  

Purchase A/c                      Dr. 

Sales A/c                             Dr. 

     To Sheetal A/c 

[Being credit purchase from Sheetal has been wrongly passed in Sales Book, Now Rectify] 

 

2,000 

2,000 

 

 

2,000 

3. 

Umesh A/c                         Dr.         To Purchase Return A/c  

   To Sales Return A/c     

[Being return of goods to Umesh was wrongly passed in Sales return Book, Now Rectify]                                      

 

500 

 

500 

500 

4. 

Sales Return A/c                  Dr. 

Purchase Return A/c          Dr.  

   To Ganesh A/c     

[Being return of goods by Ganesh were wrongly entered in Purchase Return Book, Now Rectify]   

 

 

900 

900 

 

 

900 

5. 

Neha A/c                             Dr.  

   To Purchase A/c  

[Being credit Purchase from Neha ₹10,000/- were recorded as ₹11,000, Now Rectify] 

 

 

1,000 

 

1,000 

 

Working Note： 

Sr. No. 

Wrong Entry 

Reverse Entry 

Correct Entry 

Rectifying Entry 

1. 

Purchase A/c Dr. 3,000 

   To Sanjay A/c    3,000 

Sanjay A/c Dr. 3,000 

  To Purchase A/c   3,000 

Sanjay A/c Dr. 3,000 

   To Sales A/c  3,000 

Sanjay A/c Dr. 3,000 

  To Purchase A/c 3,000 

  To Sales A/c         3,000 

2. 

Sheetal A/c Dr. 2,000 

   To Sales A/c    2,000 

Sales A/c Dr. 2,000 

   To Sheetal A/c      2,000 

Purchase A/c Dr.  2,000   

 To Sheetal A/c2,000 

Purchase A/c Dr. 2,000 

Sales A/c        Dr. 2,000 

    To Sheetal A/c  2,000 

3. 

Sales return A/c Dr.    500 

   To Umesh A/c      500 

Umesh A/c Dr. 500 

   To Sales Return A/c 500 

Umesh A/c Dr. 500 

  To Purchase Return           A/c 500 

Umesh A/c Dr.        500 

   To Purchase Return A/c 500 

   To Sales Return A/c                                         500  

 
 

 

 

 

 
 

4. 

Ganesh A/c Dr.       900 

   To Purchase Return      A/c   900 

Purchase Return  

A/c Dr. 900 

 To Ganesh A/c 900  

Sales Return  

A/c Dr.    900 

  To Ganesh A/c 900 

Sales Return  

A/c Dr. 900 

Purchase Return A/c Dr. 900 

   To Ganesh A/c       900 

5. 

Purchase  

A/c Dr.   10,000 

  To Neha A/c     10,000 

Neha A/c Dr. 10,000 

   To Purchase A/c   10,000 

Purchase 

 A/c Dr.            10,000 

  To Neha A/c 10,000 

Neha A/c Dr. 1,000 

   To Purchase A/c 1,000 

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