Unimax Accountancy Class 11 - 2023 Solutions Chapter 10 - Rectification of Errors - Unimax

Question 1 Chapter 10 – Unimax Publications of Class 11

1. Given journal entries to rectify the following errors:

1. ₹ 2,000 paid for furniture purchases has been debited to purchases account.
2. ₹ 3,000 paid to Mohan Lal for salary were debited to his personal account.
3. ₹ 500 paid for proprietor’s medical were debited to ‘Sundry expenses account’.
4. Typewriter purchases for ₹ 7,500 has been wrongly passed through the purchases book.
5. An office table purchases for ₹ 5,000has been passed through invoice book.
6. An amount of ₹ 1,200 spent on annual white-washing was debited to building A/c.
7. ₹ 800 paid for rent wrongly debited to Landlord’s A/c.

The solution of Question 1 Chapter 10 – Unimax Publications of Class 11

Journal

Date	Particulars		L.F.	Debit	Credit
2023
1	Furniture A/c	Dr.		2,000
	To Purchases A/c				2,000
	(Being furniture purchases debited to purchases a/c, now rectified)
2	Salary A/c	Dr.		3,000
	To Mohan Lal’s A/c				3,000
	(Being salary paid to Mohan Lal debited to his personal a/c, now rectified)
3	Drawing A/c	Dr.		500
	To Sundry expense A/c				500
	(Being expenses of the medical bill of owner debited to sundry expenses a/c, now rectified)
4	Office equipment A/c	Dr.		7,500
	To Purchases A/c				7,500
	(Being typewriter purchases wrongly debited to purchases a/c, now rectified)
5	Furniture A/c	Dr.		5,000
	To Purchases A/c				5,000
	(Being office table purchases passed through invoice book, now rectified)
6	Building repair A/c	Dr.		1,200
	To Building A/c				1,200
	(Being white-washing debited to building an account, now rectified)
7	Rent A/c	Dr.		800
	To Landlord’s A/c				800
	(Being rent paid wrongly debited to landlord a/c, now rectified)