Question 11 Chapter 10 – Unimax Publications of Class 11

Question 11 Chapter 10 – Unimax Publications of Class 11

Give journal entries to rectify the errors in the following cases:

(a) A purchase of goods from David amounting to ₹ 150 has been wrongly passed through the sales book.
(b) A credit sale of goods of ₹ 120 to peter has been wrongly passed through the purchases book.
(c) ₹ 200 salary paid to cashier B. Naidu stands wrongly debited to his personal account.
(d) ₹ 100 received from Show & co. have been wrongly entered as from Shah & Co.

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

 Journal

Date	Particulars		L.F.	Debit	Credit
a.	Purchases A/c	Dr.		150
	Sales A/c	Dr.		150
	To David’s A/c				300
	(Being purchases from David wrongly passed sales book, now rectified)
b.	Peter’s A/c	Dr.		240
	To Purchases A/c				120
	To Sales A/c				120
	(Being sales of goods to peter passe through purchases book now rectified)
c.	Salary A/c	Dr.		300
	To B. Naidu’s A/c				200
	(Being salary paid to B. Naidu debited to his personal a/c, now rectified)
d.	Shah & Co’s A/c	Dr.		100
	To Show & Co. A/c				100
	(Being received from Shah & Co. wrongly entered as from Shah & Co.; posted to Show & Co., now rectified)