Rectify the following errors:
(i) Wages paid to the firm's workmen for making certain additions to machinery amounting to Rs. 5,500 were posted to Wages Account.
Credit purchase of goods of Rs. 1,500 from Mohan & Co. was not recorded in the books although the goods were taken into stock.
(iii) Goods returned of Rs. 500 by Mohan was entered in the Purchases Return Book.
(iv) Return of goods of Rs. 800 to Sohan was passed through the Sales Return Book.
(v) Credit Sale of goods to Sunil amounting to Rs 5,000 was posted to the account of Surmail.

Pass the rectification entries for the following transactions: (i) Repairs to plant amounting to Rs. 2,000 had been charged to Plant and Machinery Account. (ii) Wages paid to the firm's workmen for making certain additions to machinery amounting to Rs. 1,340 were debited to Wages Account. (iii) A cheque for Rs. 7,500 received from Sandesh was credited to the account of Ramesh. (iv) Goods to the value of Rs. 7,000 returned by Prateek were included in closing stock, but no entry was made in the books. (v) Goods costing Rs. 5,000 were purchased for various members of the staff and the cost was included in 'Purchases'. A similar amount was deducted from the salaries of the staff members concerned and the net payments to them debited to Salaries Account. (vi) Credit purchase of old machinery from Sohan for Rs. 1,70,000 was entered in the Purchase Book as purchase from Mohan for Rs. 7,10,000. Rs. 30,000 paid as repairing charges on the reconditioning of a newly purchased second had machinery were debited to General Expenses Account. (vii) Debit and Credit totals of discount columns in the Cash Book which come to Rs. 400 and Rs. 370 respectively have not been posted to Discount Accounts. [Hints: (v) Dr. Salaries by Rs. 7,10,000, Machinery A/c by Rs. 5,000. (vi) Dr. Mohan by Rs. 7,10,000, Machinery A/c by Rs. 2,00,000, Cr. Sohan by Rs. 1,70,000, Purchase A/c by Rs. 7,10,000, and General Expenses A/c by Rs. 30,000. (vii) (a) Dr. Discount Allowed A/c and Cr. Suspense A/c by Rs. 400. (b) Dr. Suspense A/c and Cr. Discount Received A/c by Rs. 370.]

Rectiy the following errors: (i) Total of one page of the Sales Book was carried forward to the next page as Rs. 2,785 instead of Rs. 2,587. (ii) A cheque of Rs. 400 received from Mohan was dishonoured and had been posted to the debit side of the 'Allowance Account'. (ii) Return of goods worth Rs. 5,000 by a customer was entered in the Purchases Return Book. (iv) Sum of Rs. 200 owed by 'X' has been included in the list of Sunday Creditors. (v) Sale of old furniture worth Rs. 430 was credited to the Sales Account as Rs. 340.

Rectify the following errors: (i) Wages paid for the construction of office debited to Wages Account Rs. 20,000. (ii) Cartages paid for the newly purchased furniture Rs. 500, posted to Cartage Account. (iii) Rs. 5,000 for the installation of machinery debited to Wages Account. (iv) Machinery purchased for Rs. 50,000 was passed through the Purchases Book. (v) Old furniture Sold for Rs. 5,000 was passed through the Sales Book.

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.

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 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.