Question No 09 Chapter No 16 - USHA Publication 11 Class

Question No 09 Chapter No 16

Table of Contents

Rectification Before the preparation of the trial balance
Single Account Errors

09. Pass necessary journals entries to rectify the following errors:

Cash Rs 3,500 received from Atul was omitted to be recorded in the books.
Cash book received from Atul was recorded in the books Rs 3,050.
Cash book received from Atul was credited to Nitul with same amount
Office equipment’s purchased for Rs 12,500 were debited to general expenses account
Freight paid Rs 3,200 for the purchase of plant was debited to freight account
Wages paid Rs 1,500 for the construction of building were debited to wages account
Installation expenses Rs 3,500 paid for the plant were debited to general expenses account.

(a)	Cash account should be debited and Atul Bias should be credit now with Rs 3,500

(b)	Cash account should be debited and Atul Bias should be credited with Rs 450(i.e. 3,500 – 3,050)

(c)	Nitul should be debited and Atul should be credited now with Rs 3,500

(d)	Office equipment account should be debited and general expenses account should be credited with Rs 12,500.

(e)	Plant account should be debited and Freight account should be credited with Rs 3,200

(f)	Building account should be debited and wages account should be credited with Rs 1,500

(g)	Plant account should be debited and General expenses account should be credited with Rs 3,500