Rectify the following errors:
(i) Sale of old furniture worth Rs. 3,000 treated as sales of goods.
(ii) Sales Book added Rs. 5,000 short.
(iii) Rent of proprietor's residence, Rs. 6,500 debited to Rent Account.
(iv) Goods worth Rs. 11,970 returned by Manav posted to his debit as Rs. 11,790.

Following errors affecting the accounts for the year 2018-19 were detected in the books of Das & Co., Meerut: (i) Rent of proprietor's residence Rs. 5,000 was treated as sales of goods. (ii) Rent of proprietor's residence Rs. 6,000 was debited to Rent Account. (iii) Cash received from Rajesh Rs. 2,150 was credited to Brajesh. Pass the rectifying Journal entries. State the nature of each of these mistakes.

Rectify the following errors : Cash sales 16,000 (i) were not posted to sales account. (ii) were posted as 6,000 in sales account. (iii) were posted to commission account.

Give rectifying Journal entries for the following errors: (i) Sales of goods to Madan Rs. 6,000 were entered in the Sales Book as Rs. 600. (ii) Credit purchase of Rs. 1,500 from Ajay has been wrongly passed through the Sales Book. (iii) Repairs to building Rs. 300 were debited to Building Account. (iv) Rs. 2,050 paid to Rohit is posted to the debit of Mohit's Account as Rs. 5,020. (v) Purchases Return Book is overcasted by Rs. 400.

Correct the following errors: (1) without Suspense Account and (2) with Suspense Account: (i) Sales Book has been totalled Rs. 1,000 short. (ii) Goods worth Rs. 1,500 returned by Green & Co, have not been recorded anywhere. (iii) Goods purchased of Rs. 2,500 was posted to debit of the supplier, Ravi. (iv) Furniture purchased from Gulab & Co. of Rs. 10,000 has been entered in Purchases Book. (v) Cash received from Ankit Rs. 2,500 has not been posted in his account. Also prepare Suspense Account.

Pass the Journal entries rectifying the following errors: (i) Purchases of Rs. 10,000 was omitted to be recorded. (ii) Purchases of office furniture of Rs. 10,000 was recorded in Purchases Book. (iii) Office Rent of Rs. 15,000 was debited to the Personal Account of the landlord. (iv) Old machine sold for Rs. 5,000 was credited to Sales Account. (v) Bill for Rs. 800 received from Mukesh for repair of machinery was entered in the Purchases Book as Rs. 700.

Rectify the following errors: (i) Sales to Vinod of Rs. 143 posted to his account as Rs. 134. (ii) Sales to Vinod of Rs. 143 debited to his account as Rs. 134. (iii) Sales to Vinod of Rs. 143 credited to his account as Rs. 134. [Hints: (i) Vinod Dr. Rs. 9, (ii) Vinod Dr. Rs. 9 and (iii) Vinod Dr. Rs 277.]

Give rectifying Journal entries for the following errors: (i) Goods returned by Mohan of Rs. 1,500 not recorded in books. (ii) Goods distributed as free samples for Rs. 5,000 not recorded. (iii) Depreciation of machinery of Rs. 10,000 not charged. (iv) Goods costing Rs. 780, selling price Rs. 1,000 given as charity not recorded.

Rectify the following errors assuming that there is no Suspense Account: (i) Salary of Rs. 5,000 paid to Rahul was not posted to Salaries Account. (ii) Sales to Amrish of Rs. 1,430 posted to his account as Rs. 2,740. (iv) Purchases from Pal of Rs. 1,430 posted to his account as Rs. 1,340.

Pass the Journal entries to rectify the following errors, using Suspense Account: (i) Goods of the value of Rs. 2,000 returned by Verma were entered in the Sales Book and posted therefrom to the credit of his account. An amount of Rs. 3,000 entered in the Sales Return Book has been posted to the debit of Sharma, who returned the goods. A sale of Rs. 2,000 made to Mohan was correctly entered in the Sales Book but wrongly posted to the debit of Sohan as Rs. 200.