Question 10 Chapter 10 – Unimax Publications of Class 11

Question 10 Chapter 10 – Unimax Publications of Class 11

Rectify the following errors.

(a) Furniture purchased for ₹ 250 was debited to purchases account.
(b) A sum of ₹ 100 paid to Ram was debited in Shyam’s account.
(c) A bill receivable for ₹ 500 received from Ram has been omitted to be entered.
(d) Goods worth ₹ 200 taken away by the proprietor were debited to B.
(e) An engine purchases for ₹ 1,250 has been posted to purchases account.

The solution of Question 10 Chapter 10 – Unimax Publications of Class 11

Journal

Date	Particulars			L.F.	Debit	Credit
a.	Furniture A/c	Dr.			250
	To Purchases A/c					250
	(Being furniture purchases debited to purchases a/c, now rectified)
b.	Ram’s A/c	Dr.			100
	To Shyam’s A/c					100
	(Being paid to Ram debited to Shyam’s a/c, now rectified)
c.	Bills receivable A/c	Dr.			500
	To Ram’s A/c					500
	(Being bills receivable from Ram omitted to be entered, now rectified)
d.	Drawing A/c	Dr.			200
	To B’s A/c					200
	(Being goods taken by proprietor were debited to B’s now rectified)
e.	Engine A/c	Dr.			1,250
	To Purchases A/c					1,250
	(Being engine purchases posted to purchases a/c, now rectified)