Question No 15 Chapter No 16 - USHA Publication 11 Class

Question No 15 Chapter No 16

Table of Contents

Error in two Accounts with same Account

15. Pass journal entries to rectify the following errors in the book of Ajay Sehgal:

A purchases of goods for Rs 2,600 from Sushil recorded in sale book
Sanjeev Sharma owes Rs 2,900. he paid Rs 2800 in full satisfaction but no entry was made in book
Tarun gave acceptance of Rs 5,500 which was recorded in the bill payable book
An old typewriter of Rs 4,800 was sold for Rs 4,100 but no entry was made in the book
Neeru returned goods worth Rs 1,900 but the transaction was wrongly recorded in the return outward book

Journal
Date	Particulars		L.F.	Debit	Credit

(a)	Sale A/c	Dr.		2,600
	Purchases A/c	Dr.		2,600
	To Sushil A/c				5,200
	(Being purchases wrongly tarted as sale now corrected.)

(b)	Cash A/c	Dr.		2,800
	Discount A/c	Dr.		100
	To Sanjeev Sharma A/c				2,900
	(Being cash received and discount allowed not entered in the book now recorded.)

(c)	Bill receivable A/c	Dr.		5,500
	Bill Payable A/c	Dr.		5,500
	To Sushil A/c				11,000
	(Being B/R wrongly tarted as B/P now corrected.)

(d)	Cash A/c	Dr.		4,100
	Loss on sale of typewriter A/c	Dr.		700
	To Sanjeev Sharma A/c				4,800
	(Being sale of old typewriter, now recorded.)

(e)	Return inward A/c	Dr.		1,900
	Return outwards A/c	Dr.		1,900
	To Neeru A/c				3,800
	(Being return inward wrongly recorded in return outward book now corrected.)