Question No 11 Chapter No 16 - USHA Publication 11 Class

Question No 11 Chapter No 16

Table of Contents

Error in two Accounts with same Account

11. Correct the following errors in the book of Sangeeta:

A cheque for Rs 810 received from Sukhdeep Kaur having been dishonoured, it was wrongly debited to Allowances account
Rs 600 paid for rent to landlord has been debited to personal account of landlord
A cheque for Rs 250 received from Anil has been credit to Sunil
Rs 300owed by a customer omitted to be taken to the list of sundry debtors
Rs 6,000 spent on the extension of building was wrongly debited to Repair Account
A sum of Rs 1,400 spent on the addition of furniture was wrongly debited to repair account

Journal
Date	Particulars		L.F.	Debit	Credit

(a)	Sukhdeep Kaur A/c	Dr.		810
	To Allowance A/c				810
	(Being dishonour of cheque wrongly debit to allowance account now corrected.)

(b)	Rent A/c	Dr.		600
	To Landlord A/c				600
	(Being rent paid wrongly debited to landlord account now corrected.)

(c)	Sunil A/c	Dr.		250
	To Anil A/c				250
	(Being cheque received wrongly credited to Sunil now corrected.)

(d)	Customer A/c	Dr.		300

(e)	Building A/c	Dr.		6,000
	To Repair A/c				6,000
	(Being an extension to building wrongly debited to repair account now corrected.)

(f)	Furniture A/c	Dr.		1,400
	To Repair A/c				1,400
	(Being furniture purchased wrongly debited to repair now corrected)