CBSE Class 11-commerce Answered
Rectification Entries in Journal
Date |
Particulars |
|
L.F. |
Dr. Rs. |
Cr. Rs. |
i. |
Building A/c |
Dr. |
|
36,000 |
|
|
To Wages A/c |
|
|
|
36,000 |
|
(Beingwages paid for construction of new office building wrongly debited to wages account now rectified) |
|
|
|
|
ii. |
Arun’s A/c |
Dr. |
|
7,652 |
|
|
----------To Varun’s A/c |
|
|
|
7,652 |
|
(Being error in posting to the wrong account now rectified) |
|
|
|
|
|
|
|
|
|
|
iii. |
Jignesh’s A/c |
Dr. |
|
10,400 |
|
|
----------To Purchases A/c |
|
|
|
5,200 |
|
----------To Sales A/c |
|
|
|
5,200 |
|
(Being credit sale to Jignesh recorded in the purchase book, now rectified) |
|
|
|
|
|
|
|
|
|
|
iv. |
Swapnil’s A/c |
Dr. |
|
7,200 |
|
|
----------To Sales return A/c |
|
|
|
3,600 |
|
----------To Purchase return A/c |
|
|
|
3,600 |
|
(Being the rectification of purchases return to Swapnil passed through sales return book) |
|
|
|
|