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Rectify the following errors: Goods ...

Rectify the following errors:
Goods purchased from Kunal for Rs. 8,000 and from Kapil of Rs. 9,000 recorded correctly in the Purchases Book. However, Rs. 9,000 was posted to Kunal and Rs. 8,000 to Kapil.
(ii) Anil's Account was excess debited by Rs. 500 while Suraj's Account was short debited by Rs. 500.
(iii) Parkar's Account was short credited by Rs. 700 while Manish's Account was excess credited by Rs. 700.
(iv) Goods sold to Roopak for Rs. 1,000 and to Sagar for Rs. 1,800 recorded correctly in the Sales Book. However, Rs. 1,800 was posted to Roopak and Rs. 1,000 to Sagar.

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How will be the following errors rectified? Sales Book is short casted by Rs. 5,000. (ii) Sales Return Book is short casted by Rs. 500. Balance of Sales Book is carried forward short by Rs. 1,000. (iv) Balance of Sales Return Book is carried forward short by Rs. 100.

Rectify the following errors by passing Journal entries: (i) Old furniture sold for Rs. 500 has been credited to Sales Account. (ii) Machinery purchased on credit from Raman for Rs. 2,000 recorded through Purchases Book as Rs. 16,000. (iii) Cash received from Rajat Rs. 5,000 was posted in the debit of Bhagat as Rs. 6,000. (iv) Depreciation provided on machinery Rs. 3,000 was posted to machinery Account as Rs. 300.

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) Wages paid for the construction of office debited to Wages Account Rs. 5,000. (ii) Machinery purchased for Rs. 35,000 was passed through the Purchases Book. (iii) Old furniture sold for Rs. 1,000, passed through the Sales Book. Rs. 2,000 paid to Mehta Bros, against acceptance were debited to Malhotra Bros. Account. (v) Sales of Rs. 204 to Ram debited to his account as Rs. 402 and purchases of Rs. 1,012 from Shyam credited to his account as Rs. 1,210.

Correct the following errors in Hari's Books: (i) Credit sale of Rs. 132 to R. Krishan correctly entered in Sales Journal but posted to his account as Rs. 312. (ii) The total of the credit side of Ramesh's Account was overcasted by Rs. 2,000. (iii) Total of the Purchases Journal of Rs. 5,250 has been posted to Purchases Account as Rs. 5,205. (iv) Printer purchased from R. Ltd. for Rs. 4,000 on credit was entered in the Purchases Book. (v) An item of Rs. 2,000 entered in the Sales Return Book was posted to the debit of Pandey who had returned the goods.

Give the Journal entries to rectify the following errors: (i) Purchases Book was overcast by Rs. 1,000. (ii) Installation charges on new machinery purchased Rs. 500 were debited to Sundry Expenses Account as Rs. 50. (iii) Radhey Shyam returned goods worth Rs. 500 which was entered in the Purchases Return Book. (iv) Goods taken by the proprietor for Rs. 5,000 have not entered in the books at all.

Rectiy the following errors: (i) Purchases Book has been undercast by Rs. 1,000. (ii) Credit sale to Anu Prakash Rs. 7,000 was recorded in Purchases Book. (iii) Credit sale to Rahul Rs. 7,000 was recorded as Rs. 700. [(i) Purchases A/c (Dr.), Suspense A/c (Cr.) Rs. 1,000. (ii) Anu Prakash (Dr.) Rs. 14,000, Purchases A/c (Cr.) Rs. 7,000, Sales A/c (Cr.) Rs. 7,000. (iii) Rahul (Dr.), Sales (Cr.) Rs. 6,300.]

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