CBSE Class 11-commerce Answered
Rectification Entries in Journal
Date |
Particulars |
|
L.F. |
Dr. Rs. |
Cr. Rs. |
i. |
Bill receivable A/c |
Dr. |
|
1,200 |
|
|
----------To Debtor’sA/c |
|
|
|
1,200 |
|
(Being bill receivable of Rs.1,200 received from a debtor not posted, now rectified) |
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ii. |
Debtor’sA/c |
Dr. |
|
2,700 |
|
|
---------- To Bad debts A/c |
|
|
|
2,700 |
|
(Beingbad debts written off Rs.300 wrongly posted as Rs.3,000, now rectified) |
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iii. |
Return Inwards A/c |
Dr. |
|
1,200 |
|
|
---------- To Purchases A/c |
|
|
|
1,200 |
|
(Being total of return inwards book Rs.1,200 wrongly posted to purchase account, now rectified) |
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iv. |
Return Inwards A/c |
Dr. |
|
300 |
|
|
---------- To CashA/c |
|
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|
300 |
|
(Beingreturn inwards book undercast by Rs.300, now rectified) |
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