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/-
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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