Rectification of Errors

1. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Purchase A/c Dr. 20,000
To Vinod 20,000

(ii) Purchase A/c Dr. 18,000

To Vinod 18,000

(iii) Vinod Dr. 27,000

To Purchase A/c 27,000

(iv) Sohan Dr. 10,000

To Mohan 10,000

(v) Stationery A/c Dr. 4,000

To Purchase A/c 4,000

2. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Vinod Dr. 35,000
To Sales A/c 35,000

(ii) Vinod Dr. 45,000

To Sales A/c 45,000

(iii) Sales A/c Dr. 63,000

To Vinod 63,000

(iv) Vanya Dr. 28,000

To Manya 28,000

3. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Furniture A/c Dr. 22,000
To Tata Décor 22,000

(ii) Machinery A/c Dr. 50,000

To Purchase A/c 50,000

(iii) Furniture A/c Dr. 30,000

To Vinod & Sons 27,000
To Purchase A/c 3,000

(iv) Office Equipment A/c Dr. 4,000

Vinod Electronics A/c Dr. 36,000
To Purchase A/c 40,000
 Sales A/c Dr. 8,000
To Furniture A/c 8,000

4. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Building A/c Dr. 30,000
To Repair A/c 30,000

(ii) Office Building A/c Dr. 18,000

To Wages A/c 18,000

(iii) Repairs A/c Dr. 7,000

To Building A/c 7,000

(iv) Office Equipment A/c Dr. 10,000

To Office Expenses A/c 10,000

(v) Salaries A/c Dr. 40,000

To Wages A/c 40,000

(vi) Machinery A/c Dr. 50,000

To Wages A/c 50,000

5. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Mohan Dr. 12,000
To Sohan 12,000

(ii) Mukherjee Dr. 16,000

To Banerjee 16,000

(iii) David Dr. 3,000

To Danny 3,000

(iv) Rishi Dr. 5,000

To Rashi 5,000

(v) Rent A/c Dr. 8,000

To Mr. Yogi 8,000
6. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Sales A/c Dr. 3,600
Vanya Dr. 1,500
To Manya 5,100

(ii) Vinod Dr. 4,200

To Purchase A/c 2,100
To Sales A/c 2,100

(iii) Bills Receivable A/c Dr. 19,000

Bills Payable A/c Dr. 19,000
To David 38,000

(iv) Sales A/c Dr. 5,100

To Furniture A/c 1,500
To Mukesh 3,600

(v) Purchase A/c Dr. 8,000

Sales A/c Dr. 8,000
To Vinod 16,000

7. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Sales A/c Dr. 1,000
To Suspense A/c 1,000

(ii) Suspense A/c Dr. 900

To Sales A/c 900

(iii) Suspense A/c Dr. 1,200

To Purchase A/c 1,200

(iv) Purchase A/c Dr. 1,900

To Suspense A/c 1,900

(v) Purchase Return A/c Dr. 360

To Suspense A/c 360

(vi) Suspense A/c Dr. 180

To Purchase Return A/c 180

(vii) Return Inward A/c Dr. 1,800

To Suspense A/c 1,800

(viii) Suspense A/c Dr. 600

To Return inward A/c 600
8. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Suspense A/c Dr. 1,000
To Office Expenses A/c 1,000

(ii) Suspense A/c Dr. 1,800

To Vinod 1,800

(iii) Mokshi Dr. 2,000

To Suspense A/c 2,000

(iv) Vinod Dr. 2,000

To Suspense A/c 2,000

(v) Suspense A/c Dr. 13,500

To Satish 13,500

(vi) Mayank Dr. 400

To Suspense A/c 400

9. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Sales A/c Dr. 4,500
To Mohan 4,500

(ii) Sohan Dr. 4,500

To Sales 3,600

(iii) Vanya Dr. 8,000

To Manya 8,000

(iv) Sales A/c Dr. 900

Ranjeet Dr. 1,200
To Sanjeev 2,100

10. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Mukesh Dr. 3,100
To Sales A/c 1,800
To Suresh 1,300

(ii) Purchase A/c Dr. 2,700

To Cash A/c 2,700

(iii) Bills Receivable A/c Dr. 4,400

Bills Payable A/c Dr. 4,400
 To Navya 8,800

(iv) Cash A/c Dr. 900

To Purchase A/c 900

11. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Machinery A/c Dr. 20,000
To Purchase A/c 20,000

(ii) Office Building A/c Dr. 12,000

To Wages A/c 12,000

(iii) Vinod Dr. 18,000

To Sales A/c 18,000

(iv) Salary A/c Dr. 6,000

To Rahul 6,000

12. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Purchase A/c Dr. 12,000
To Office Equipment A/c 12,000

(ii) Purchase A/c Dr. 18,000

Sales A/c Dr. 18,000
To Govind 36,000

(iii) Vinod Dr. 22,000

To Purchase A/c 11,000
To Sales A/c 11,000

(iv) Suspense A/c Dr. 9,000

To Satish 9,000

13. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Purchase Return A/c Dr. 2,000
Sales Return A/c Dr. 2,000
To Harry 4,000
 (ii) Peter Dr. 4,000
To Purchase Return A/c 2,000
To Sales Return A/c 2,000

(iii) Return inward A/c Dr. 5,000

To Vinod & Sons 5,000

(iv) Mohan Dr. 2,700

To Purchase Return A/c 2,700

(v) Sohan Dr. 4,500

To Sales Return A/c 4,500

14. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Suspense A/c Dr. 7,000
To Purchase A/c 7,000

(ii) Sales A/c Dr. 2,000

To Suspense A/c 2,000

(iii) Purchase A/c Dr. 1,100

To Suspense A/c 1,100

(iv) Suspense A/c Dr. 1,300

To Sales A/c 1,300

(v) Suspense A/c Dr. 2,700

To Vinod 2,700

15. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Purchase Return A/c Dr. 270
To Mohan 270

(ii) Vinod Dr. 360

To Purchase Return A/c 360

(iii) Ram Dr. 900

To Sales Return A/c 900

(iv) Sales Return A/c Dr. 5,400

To Shyam 5,400

16. Rectifying Entries

 Date Particulars L.F. Debit (Rs.) Credit (Rs.)
(i) Machinery A/c Dr. 30,000
To Repair 30,000

(ii) Sales Dr. 4,000

To Furniture A/c 4,000

(iii) Harish Dr. 2,000

To Satish 2,000

(iv) Drawings A/c Dr. 3,000

To Office Expenses A/c 3,000

17. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Drawings A/c Dr. 1,000
To Purchase A/c 1,000

(ii) Drawings A/c Dr. 1,800

To Purchase A/c 1,800

(iii) Purchase A/c Dr. 7,650

To Drawings 7,650

(iv) Cash A/c Dr. 3,000

Purchase A/c Dr. 3,000
To Sales A/c 3,000
To Drawings 3,000

18. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Suspense A/c Dr. 10,000
To Vinod & Co. 10,000

(ii) Vinod & Co. Dr. 500

To Suspense A/c 500

(iii) Suspense A/c Dr. 4,500

To Vinod & Co. 4,500

(iv) Suspense A/c Dr. 5,000

To Vinod & Co. 5,000

19. Rectifying Entries

 Date Particulars L.F. Debit (Rs.) Credit (Rs.)
(i) Salary A/c Dr. 15,000
To Ram 15,000

(ii) Salary A/c Dr. 15,000

To Ram 1,500
To Suspense A/c 13,500

(iii) Salary A/c Dr. 15,000

Suspense A/c Dr. 1,35,000
To Ram 1,50,000

(iv) Salary A/c Dr. 15,000

To Cash A/c 15,000

20. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Depreciation on Machinery A/c Dr. 20,000
To Machinery A/c 20,000

(ii) Machinery A/c Dr. 4,000

To Depreciation on Machinery A/c 4,000

(iii) Depreciation on Machinery A/c Dr. 4,000

To Machinery A/c 4,000

(iv) Suspense A/c Dr. 18,000

To Machinery A/c 18,000

21. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Drawings A/c Dr. 1,000
To Rent A/c 1,000

(ii) Patil Dr. 1,500

To Patel 1,500

(iii) Loose Tools A/c Dr. 1,500

To Purchase A/c 1,500

(iv) Sales A/c Dr. 150

To Furniture A/c 150
 (v) Suspense A/c Dr. 500
To Govind 500

22. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Building A/c Dr. 750
To Wages A/c 750

(ii) Suspense A/c Dr. 2,000

To Cartage A/c 2,000

(iii) Office Equipment or Typewriter Dr. 13,000

To Office Expense 13,000

(iv) Sales A/c Dr. 1,000

To Advance from Customer 1,000

(v) Rent A/c Dr. 160

To Landlord’s Personal A/c 160

(vi) Drawings A/c Dr. 400

To Trade Expenses A/c 400

(vii) Suresh Dr. 200

To Ramesh 200

23. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Sales Return A/c Dr. 500
To Hari 500

(ii) Babu Ram Dr. 6,000

To Sales A/c 3,000
To Purchase A/c 3,000

(iii) Drawings A/c Dr. 500

To Purchase A/c 500

(iv) Salary A/c Dr. 600

To Gopal 600

(v) Purchase A/c Dr. 2,000

Sales A/c Dr. 2,000
To Roshan Lal 4,000

(vi) Office Equipment or Typewriter 5,000

 To Office Expenses A/c 5,000

24. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Ram Dr. 50
To Suspense A/c 50

(ii) Sales A/c Dr. 50

To Suspense A/c 50

(iii) Rent A/c Dr. 150

To Suspense A/c 150

(iv) Office Furniture A/c Dr. 250

To Office Expenses A/c 250

(v) Suspense A/c Dr. 400

To Commission Received 400

25. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Suspense A/c Dr. 200
To Return inward A/c 200

(ii) Sales A/c Dr. 1,000

To Bad Debts Recovered 1,000

(iii) Salary A/c Dr. 200

To Suspense A/c 200

(iv) Ashok Dr. 400

To Anil 400

(v) Drawings A/c Dr. 150

To General Expenses Account 150

(vi) Sales A/c Dr. 1,500

To Furniture A/c 1,500

(vii) Return Inward A/c Dr. 2,100

To Suspense A/c 2,100

(viii) Drawings A/c Dr. 1,050

To Trade Expenses 1050

(ix) Purchase A/c Dr. 3,000

 To Suspense A/c 3,000

(x) Suspense A/c Dr. 365

To Discount 365

26. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Furniture A/c Dr. 5,000
To Purchase A/c 5,000

(ii) Purchase A/c Dr. 100

To Suspense A/c 100

(iii) Suspense A/c Dr. 500

To Shyam 500

(iv) Stationery A/c Dr. 50

To Purchase A/c 50

(v) Sales A/c Dr. 500

To suspense A/c 500

(vi) Repairs A/c Dr. 500

To Building A/c 500

(vii) Drawings A/c Dr. 100

To Trade Expenses A/c 100

(viii) Machinery A/c Dr. 1,000

To Repairs A/c 1,000

27. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Purchase A/c Dr. 150
Sales A/c Dr. 150
To Ram 300

(ii) Ramesh Dr. 240

To Sales A/c 120
To Purchase A/c 120

(iii) Sales Return A/c Dr. 300

To Mohan 300

(iv) Mahesh Chand Dr. 200

 To Bad Debts Recovered 200

(v) Mohan Dr. 100

To Sales Return 100

28. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Office Equipment A/c Dr. 1,000
To Purchase A/c 1,000

(ii) Building A/c Dr. 500

To Wages A/c 500

(iii) Suspense A/c Dr. 1,288

To Mr. D. Dass 1,288

(iv) Sales Return A/c Dr. 100

To Mr. Shah 100

29. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Suspense A/c Dr. 150
To Purchase A/c 150

(ii) Mr. Jain Dr. 160

To Mr. Tanik 160

(iii) Suspense A/c Dr. 50

To Discount Received A/c 50

(iv) Sales A/c Dr. 630

To Suspense A/c 630

(v) Mohan Dr. 200

To Manish 200

30. Rectifying Entries

Date Particulars L.F. Debit (Rs.) Credit (Rs.)

(i) Salaries A/c Dr. 650
To Amit 650

(ii) Sales Return A/c Dr. 1,000

To Debtor or Customer’s A/c 1,000
(iii) Drawings A/c Dr. 5,000
To Motor Cycle A/c 5,000

(iv) Furniture A/c Dr. 1,000

To Purchase A/c 1,000

(v) Pooja Dr. 800

To Payal 800