Question 36 Chapter 10 – Unimax Publications of Class 11 

Question 36 Chapter 10 – Unimax Publications of Class 11 

Rectify the Following errors:
(1) Credit sales to Mohan ₹ 7,000 were not recorded.
(2) Credit purchases from Rohan ₹ 9,000 were not recorded.
(3) Goods returned to Rakesh ₹ 4,000 were not recorded.
(4) Goods returned from Mahesh ₹ 1,000 were not recorded.

The solution of Question 36 Chapter 10 – Unimax Publications of Class 11 

Journal

Date	Particulars			L.F.	Debit	Credit
1	Mohan’s A/c	Dr			7,000
	To Sales A/c					7,000
	(Being credit sales to Mohan recorded, now rectified)
2	Purchases A/c	Dr			9,000
	To Rohan’s A/c					9,000
	(Being purchases from Mohan credit not recorded earlier, now rectified)
3	Rakesh A/c	Dr			4,000
	To purchases returns A/c					4,000
	(Being goods returned to Rakesh were not recorded earlier, now rectified)
4	Sales returns A/c	Dr			1,000
	To Mahesh A/c					1,000
	(Being goods returned from Mahesh were not recorded, now rectified)
					21,000	21,000