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 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 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.

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 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.

A machine is purchased for Rs. 10,000 which was wrongly recorded in purchase account. Due to this error …….

Rectify the following errors : (a) Furniture purchased for  10,000 wrongly debited to purchases account. (b) Machinery purchased on credit from Raman for  20,000 was recorded through purchases book. (c) Repairs on machinery  1,400 debited to machinery account. (d) Repairs on overhauling of secondhand machinery purchased  2,000 was debited to Repairs account. (e) Sale of old machinery at book value of  3,000 was credited to sales account.

Trial balance of Raju showed an excess debit of 10,000. He put the difference to suspense account and discovered the following errors : (a) Depreciation written-off the furniture 6,000 was not posted to Furniture account. (b) Credit sales to Rupam 10,000 were recorded as 7,000. (c) Purchases book undercast by 2,000. (d) Cash sales to Rana 5,000 were not posted. (e) Old Machinery sold for 7,000 was credited to sales account. (f) Discount received 800 from kanan on playing cash to him was not posted. Rectify the errors and prepare suspense account.

Pass Journal entries rectifying the following errors: (i) A cheque for Rs. 10,000 was received from Ranjan on which Rs. 200 Cash Discount was allowed. The cheque was not honoured on due date and the amount of discount was credited to Discount Received Account. (ii) Rs. 2,000 paid as wages for machinery installation was debited to Wages Account. (iii) Rs. 5,000 received from Rakesh were credited to his Personal Account. The amount had been written off as had debts earlier. (iv) Repair bill of machinery was recorded as Rs. 100 against the bill amount of Rs, 1,000.