CBSE Class 11-commerce Answered
Rectification Entries in Journal
Date |
Particulars |
|
L.F. |
Dr. Rs. |
Cr. Rs. |
i. |
Ramesh’s A/c |
Dr. |
|
1,400 |
|
|
----------To Ritesh’s A/c |
|
|
|
1,400 |
|
(Being goods returned from Ritesh wrongly posted to Ramesh’s account, now rectified) |
|
|
|
|
|
|
|
|
|
|
ii. |
Anoopa’s A/c |
Dr. |
|
6,000 |
|
|
----------To Purchase returnA/c |
|
|
|
3,000 |
|
----------To Sales return A/c |
|
|
|
3,000 |
|
(Beinggoods returned to Anoopa Rs.3,000 wrongly recorded in the sales return book, now rectified) |
|
|
|
|
|
|
|
|
|
|
iii. |
Wages A/c |
Dr. |
|
360 |
|
|
----------To Cash A/c |
|
|
|
360 |
|
(Being wages paid Rs.4,730 wrongly recorded as Rs.4,370, now rectified) |
|
|
|
|
iv. |
Dipesh’s A/c |
Dr. |
|
500 |
|
|
----------To Sales return A/c |
|
|
|
500 |
|
(Being goods returned from Dipesh Rs.500 wrongly recorded as Rs.1,000, now rectified) |
|
|
|
|