Question No 13 Chapter No 16 - USHA Publication 11 Class

Question No 13 Chapter No 16

Table of Contents

Error in two Accounts with same Account

13. Rectify the following errors in the book of Ashok Kumar:

Furniture purchased for Rs 17,000 was wrongly debited to the building account
Telephone bill Rs 8,100 paid by cheque but no entry was recorded in the book
Rent paid for the residence of proprietor Rs 4,000 was debited to rent account
Tuition fees of the Rs 1,500paid for a son but debited to office expenses account
Entertainment expenses of Rs 4,500 incurred on the relatives were debited to the entertainment expenses account

Journal
Date	Particulars		L.F.	Debit	Credit

(a)	Furniture A/c	Dr.		17,000
	To Building A/c				17,000
	(Being purchases of furniture wrongly treated as purchases of building now corrected.)

(b)	Telephone charges A/c	Dr.		8,100
	To Bank A/c				8,100
	(Being payment of telephone bill omitted now corrected.)

(c)	Furniture A/c	Dr.		1,900
	To materials A/c To wages A/c				1000 900
	(Being rent paid of proprietor entered in rent account now recorded.)

(d)	Drawing A/c	Dr.		1,500
	To Office expense A/c				1,500
	(Being personal expenses wrongly debited to office expenses account, now corrected.)

(e)	Drawing A/c	Dr.		4,500
	To Entertainment expenses A/c				4,500
	(Being personal expenses wrongly treated as business expenses now corrected.)