Question 38 Chapter 10 – Unimax Publications of Class 11 

Question 38 Chapter 10 – Unimax Publications of Class 11 

38 Rectify the following errors.
(a) Salary paid ₹ 5,000 was debited to employee’s personal account.
(b) Rent paid ₹ 4,000 was posted to landlord’s personal account.
(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were debited to sundry expenses account.
(d) Cash received for Kohli ₹ 2,000 was posted to Kapur’s account.
(e) Cash paid to Babu ₹ 1,500 was posted Sabu’s account.

The solution of Question 38 Chapter 10 – Unimax Publications of Class 11 

Journal

Date	Particulars			L.F.	Debit	Credit
a.	Salaries A/c	Dr			5,000
	To Employee’s A/c					5,000
	(Being salary paid debited employee’s a/c wrongly, now rectified)
b.	Rent A/c	Dr			4,000
	To Landlord A/c					4,000
	(Being rent paid posted to landlord’s a/c wrongly, now rectified)
c.	Drawing A/c	Dr			1,000
	To General expenses A/c					1,000
	(Being drawing made by proprietor debited to sundry expenses a/c wrongly, now rectified)
d.	Kapur’s A/c	Dr			2,000
	To Kohli’s A/c					2,000
	(Being cash received from Kohli posted wrongly to Kapur’s a/c, now rectified)
e.	Babu’s A/c	Dr			1,500
	To Sabu’s A/c					1,500
	(Being cash paid to Babu posted to Sabu’s a/c wrongly, now rectified)
					13,500	13,500