Pass the necessary Journal entries to rectify the following errors:
(i) Credit sale of Rs. 850 to Krishan was posted to Krishan's Account.
(ii) Cash sale of Rs. 850 to Meenu was posted to the credit of Meena.
Amount of Rs. 1,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account.
(iv) Credit sale of old furniture to Mohan for Rs. 1,700 was posted as Rs. 7,100.
(v) Credit sale of old furniture to Babu Ram for Rs. 3,000 was credited to Sales Account.
(vi) Cheque of Rs. 1,280 received from Farid was dishonoured and has been posted to the debit of Sales Return Account.

Pass necessary Journal entries to rectify the following errors: (i) A credit sale of Rs. 1,700 to Krishan was posted to Krishan's Account. A cash sale of Rs. 1,700 to Meena was posted to the credit of Meena. (iii) A credit sale of old furniture to Prem for Rs. 1,700 was credited to the Sale Account. (iv) A credit sale of old furniture to Rohan for Rs. 1,700 was posted as Rs. 7,100. (v) A cheque for Rs. 640 received from Guru was dishonoured and was posted to the debit of Sales Return Account. (vi) An amount of Rs. 2,860 due from Prassed, written off as bad in previous year, was recovered and credited to his personal account. (vii) A discounted bill of exchange receivable for Rs. 8,000 returned by the firm's bank had been credited to the Bank Account and debited to Bills Receivable Account. (viii) Rs. 10,000 paid for the electricity bill of the proprietor's residence was debited to Electricity Expenses Account. (ix) An amount of RS. 7,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account. (x) An amount of Rs. 15,000 withdrawn from bank by the proprietor for office use was debited to Drawings Account. (xi) Rs. 8,000 salary paid to Varun, an employes, 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.

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.

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.

Pass necessary Journal entries to rectify the following errors: (i) A credit sale of Rs. 5,000 to Ram omitted to be recorded in the books. (ii) Goods (Cost Rs. 2,000, Sale Price Rs. 2,400) taken by the proprietor were not recorded anywhere. (iii) Goods sold for Rs. 350 to Hari on credit were omitted from the accounts although cash received subsequently from him stands posted to his credit. (iv) A credit sale of old furniture to Mahesh for Rs. 500 omitted to be posted. (v) On 31st March, 2019 goods of the value of Rs. 3,000 were returned by Hari and were taken into stock on the same date, but no entry was passed in the books.

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.

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.