Question 24 Chapter 10 – Unimax Publications of Class 11

Question 24 Chapter 10 – Unimax Publications of Class 11

24. Give rectifying entries for the following:
(1) Sales of goods ₹ 6,000 to Mohan were recorded as ₹ 600 in the sales book.
(2) A credit purchases of goods from David amounting to ₹ 1,500 has been wrongly passed through the sales book.
(3) ₹ 200 salary paid to cahier B. Naidu, stans wrongly debited to his personal account.
(4) A cheque of ₹ 800 received from Mukesh for repairs of Machinery was entered in the Purchases book as ₹ 700.

The solution of Question 24 Chapter 10 – Unimax Publications of Class 11

Journal

Date	Particulars			L.F.	Debit	Credit
1	Mohan’s A/c	Dr.			5,400
	To Sales A/c					5,400
	(Beingsales to Mohan of ₹ 6,000 recorded as ₹ 600 in sales book, now rectified)
2	Purchase A/c	Dr.			1,500
	Sales A/c	Dr.			1,500
	ToDavid’s A/c					3,000
	(Being purchases from David passed through sales book, now rectified)
3	Salary A/c	Dr.			200
	To B. Naidu’s A/c					200
	(Beingsalary paid to B. Naidu wrongly debited to his personal a/c, now rectified)
4	Rajesh’s A/c	Dr.			800
	To Discount A/c					800
	(Being Rajesh’s cheque dishonoured & debited to discount a/c, now rectified)
5	Repair A/c		Dr.		800
	To Purchases A/c					800
	(Being repair of building entered in purchases book, now rectified)