Question 12 Chapter 10 – Unimax Publications of Class 11

Question 12 Chapter 10 – Unimax Publications of Class 11

Give rectifying journal entries for the following errors.

(1) A purchases of goods form A amounting to ₹ 250 has been wrongly passed through the sales book.
(2) ₹ 1,500 paid for furniture purchases has been charges to ordinary purchases account.
(3) A cheque for ₹ 150 received from Ram Swaroop was dishonoured and has been posted to the debit of sales return account.
(4) An amount of ₹ 400 due form Mahesh Chand which had been written off as bad debt was unexpectedly recovered and has been posted to the personal account of Mahesh Chand.
(5) ₹ 1,200 paid in cash for a typewriter was charged to office expenses account.

The solution of Question 12 Chapter 10 – Unimax Publications of Class 11

Journal

Date	Particulars			L.F.	Debit	Credit
1	Purchases A/c	Dr.			250
	Sales A/c	Dr.			250
	To A’s A/c					500
	(Being purchases of goods from A passed through sales book, now rectified)
2	Furniture A/c	Dr.			1,500
	To Purchases A/c					1,500
	(Being purchases charged to purchases a/c, now rectified)
3	Swaroop’s A/c	Dr.			150
	To Sales return A/c					150
	(Being Swaroop’s cheque dishonoured posted to sales return a/c, now rectified)
4	Mahesh Chand’s A/c	Dr.			400
	To Bad debts recovered A/c					400
	(Being amount unexpectedly recovered from Mahesh Chand posted which was written of as bad debts last year, has been posted to his personal a/c, now rectified)
5	Typewriter A/c		Dr.		1,200
	To office expenses A/c					1,200
	(Being typewriter purchases charges to office expense a/c, now rectified)