Question 20 Chapter 10 – Unimax Publications of Class 11

Question 20 Chapter 10 – Unimax Publications of Class 11

20. Give rectifying entries of the following:
(1) Sales of ₹ 20,000 to Manoj were recorded as ₹ 2,000 in sales book.
(2) An amount of ₹ 25,000 spent for the extension of machinery has been debited to wages account.
(3) Total of sales return book was undercast by ₹ 4,750.
(4) Goods of ₹ 3,000 sold to Mahesh, but it was recorded in purchases book.

The solution of Question 20 Chapter 10 – Unimax Publications of Class 11

Journal

Date	Particulars			L.F.	Debit	Credit
1	Manoj’s A/c	Dr.			18,000
	To Sales A/c					18,000
	(Being sales to Manoj of ₹ 20,000 in sales book, now rectified)
2	Machinery A/c	Dr.			25,000
	To Wages A/c					25,000
	(Being spent of erection of machinery, debited to wages a/c, now rectified)
3	Sales Returns A/c	Dr.			4,750
	To Suspense A/c					4,750
	(Being total of sales returns book under cast, now rectified)
4	Mahesh’s A/c	Dr.			6,000
	To Sales A/c					3,000
	To Purchases A/c					3,000
	(Being goods sold to Mahesh but recorded in purchases book, now rectified)