CBSE Class 11-commerce Answered
Rectification Entries in Journal
Date |
Particulars |
|
L.F. |
Dr. Rs. |
Cr. Rs. |
i. |
Suspense A/c |
Dr. |
|
1,600 |
|
|
----------To Return inwards A/c |
|
|
|
1,600 |
|
(Being return inwards book overcast, now rectified) |
|
|
|
|
|
|
|
|
|
|
ii. |
Purchases A/c |
Dr. |
|
900 |
|
|
----------To Suspense A/c |
|
|
|
900 |
|
(Being undercasting of purchase book now rectified) |
|
|
|
|
|
|
|
|
|
|
iii. |
Suspense A/c |
Dr. |
|
2,100 |
|
|
----------To Yogesh’s A/c |
|
|
|
2,100 |
|
(Being wrong credit to personal account in respect to previously written off bad debts, now rectified) |
|
|
|
|
iv. |
Suspense A/c |
Dr. |
|
4,000 |
|
|
Rajit’s A/c |
Dr. |
|
200 |
|
|
----------To Rajat’s A/c |
|
|
|
4,200 |
|
(Being purchases of Rs.4,200 wrongly credit to Rajit’s A/c as Rs.200, now rectified) |
|
|
|
|