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.

Pass the rectifying entries for the following: (i) Sales of goods Rs. 6,000 to Madan were recorded as Rs. 600 in the Sales Book. (ii) Credit purchase of goods from Mohan amounting to Rs. 2,000 has been wrongly passed through the Sales Book. (iii) Return of goods worth Rs. 500 by a customer was entered in 'Purchases Return Book'. (iv) Cheque of Rs. 400 received from Ranjan was dishonoured and debited to the Discount Account. (v) Bill for Rs. 820 received from Ramesh for repair of machinery was entered in the Purchases Book as Rs. 720.

Pass Journal entries to rectify the errors in the following cases: (i) A purchases of goods from David amounting to Rs. 150 has been wrongly passed through the Sales Book. (ii) A credit sale of goods of Rs. 120 to Peter has been wrongly passed through the Purchases Book. Rs. 200, salary paid to Cashier, Bimal, stands wrongly debited to his Personal Account. (iv) A credit sale of Rs. 4,230 to Krishan entered as purchase from Kishan Rs. 4,320. (v) Ramesh's Account was credited with Rs. 840 twice instead of once. [Hint: (iv) Dr. Krishan: Rs. 4,230, Kishan: Rs. 4,320 Cr. Sales A/c: Rs. 4,230, Purchase A/c: Rs. 4,320.]

Pass Journal entries to rectify the following errors: (i) A purchases of goods from Ram amounting to Rs. 1,500 has been wrongly passed through the Sales Book. (ii) A credit sale of goods of Rs. 1,200 to Ramesh has been wrongly through the Purchases Book. (iii) An amount of Rs. 2,000 due from Mahesh, which had been written off as Bad Debt in previous year, was unexpectedly recovered and has been posted to the personal account of Mahesh. (iv) A cheque for Rs. 1,000 received from Manmohan was dishonoured and had been posted to the debit of the Sales Return Account. (v) Rs. 5,000 paid on account of salary to the cashier Dhawan stands debited to his Personal Account.

Pass the necessary Journal entries to rectify the following errors: (i) Credit sale of Rs. 570 to Mohan was recorded as Rs. 750. (ii) Credit sale of Rs. 850 to Sohan was recorded as sale to Mohan. (iii) Credit sale of Rs. 850 to Meenu was recorded as sale to Meena as Rs. 580. (iv) Credit sale of Rs. 850 to Ram was recorded in the Purchases Book. (v) Credit sale of old machinery to Sohan for Rs. 1,700 was entered in the Sales Book as Rs. 7,100. (vi) Bill Receivable for Rs. 5,000 accepted by Mahinder recorded as acceptance given to Mahinder for Rs. 6,000.

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.

Pass the Journal entries to rectify the following errors detected during preparation of the Trial Balance: Purchase Book is undercast by Rs. 1,000. (ii) Wages paid for construction of office debited to Wages Account Rs. 20,000. (iii) A credit sale of goods Rs. 1,200 to Ramesh has been wrongly passed through the Purchases Book. (iv) Goods purchased for Rs. 5,000 were posted as Rs. 500 to the Purchases Account. (v) An amount of Rs. 2,000 due from Muhesh Chand which had been written off as a bad debt in previous year was unexpectedly recovered has been posted to the personal account of Mahesh Chand. (vi) A credit purchase of Rs. 1,040 from Ramesh was passed in the books as Rs. 1,400. (vii) Goods (Cost Rs. 5,000, Sales Price Rs. 6,000) distributed as free samples among prospective customers were not recorded anywhere. (viii) Goods worth Rs. 1,500 returned by Green & Co. have not recorded anywhere.

Give the rectifying entries of the following: (i) Sales of Rs. 20,000 to Manoj was recorded as Rs. 2,000 in the Sales Book. (ii) An amount of Rs. 25,000 spent for the extension of machinery has been debited to the Wages Account. (iii) Discount received from Ram & Co. Rs. 350, has not been entered in the discount column of the Cash Book. (iv) Goods of Rs. 3,000 sold to Mahesh were recorded in the Purchases Book. [Hint: (iii) Dr. Ram & Co. and Cr. Discount Received A/c by Rs. 350.]

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.

Pass necessary Journal entries to rectify the following errors: (i) A credit sale of Rs. 1,700 to Ram was recorded as Rs. 7,100. (ii) A credit sale of Rs. 1,700 to Mohan was recorded as sales to Krishan. (iii) A credit sale of Rs. 1,700 to Asha was recorded as sale to Anshul as Rs. 7,100. (iv) A credit sale of Rs. 1,700 to Mohan was recorded in the Purchases Book. (v) A credit sale of old machinery to Sohan for Rs. 1,700 was entered in the Sale Book for Rs. 7,100. (vi) Cash sale of Rs. 1,700 to Gaurav was recorded as Rs. 7,100. (vii) Bill Receivable of Rs. 8,100 received from Ravinder was recorded in Bills Payable Book. (viii) Cash purchase of Rs. 8,100 from Bharat was recorded as Rs. 1,800.