from Natarajan wrongly passed through sales book, now rectified) , d Machinery A/c Dr. To Wages A/c (Wages paid for erection of machinery wrongly debited to wages account, now rectified) , , Accountancy Illustration Rectify the following journal entries. L.F. Dr.
` Cr. ` a Purchases A/c Dr. To Cash A/c (Furniture purchased for cash) , , b Nila A/c Dr. To Cash A/c (Salary paid to Nila) , , c Kuralamudhu A/c Dr.
To Cash A/c (Rent paid to Kuralamudhu) , , d Cash A/c Dr. To Sales A/c (Furniture sold for cash) , , e Cash A/c Dr. To Kothaimalar A/c (Goods sold to Kothaimalar for cash) , , Solution Rectifying entries L.F. Dr.
` Cr. ` a Furniture A/c To Purchases A/c (Purchase of furniture wrongly debited to purchases account rectified) , , b Salaries A/c To Nila A/c (Salary paid to Nila wrongly debited to her account rectified) , , c Rent A/c To Kuralamudhu A/c (Rent paid to Kuralamudhu wrongly debited to her account rectified) , , d Sales A/c To Furniture A/c (Furniture sold for cash wrongly credited to sales account rectified) , , e Kothaimalar A/c To Sales A/c (Goods sold to Kothaimalar for cash wrongly credited to her account rectified) , , Accountancy Illustration (One-sided errors and two-sided errors) Pass journal entries to rectify the following errors located after the preparation of the trial balance. Assume that there exists a suspense account. (a) The total of sales book was undercast by ` , .
(b) The purchase of machinery for ` , was entered in the purchases book. (c) A credit sale of goods for ` to Mathi was posted in his account as ` . (d) The purchases returns book was overcast by ` . (e) The total of sales book ` , were wrongly posted in the ledger as ` , .
Solution Rectifying entries L.F. Dr. ` Cr. ` a Suspense A/c Dr.
To Sales A/c (Under casting in the sales book rectified) ,