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.

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 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.

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.

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.

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 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.]

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 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.