` , to purchases account. (d) The sales book was overcast by ` , . (e) Cash paid to Mukil ` , which was debited to Akhil’s account as ` , . .
The following errors were located at the time of preparing trial balance. Rectify them. (a) A personal expense of the proprietor ` was debited to travelling expenses account. (b) Goods of ` purchased from Ramesh on credit was wrongly credited to Ganesh’s account.
(c) An amount of ` paid as salaries to Mathi was debited to his personal account. (d) An amount of ` , paid for extension of the building was debited to repairs account. (e) A credit sale of goods of ` on credit to Mekala was posted to Krishnan’s account. .
Rectify the following errors discovered after the preparation of the trial balance: (a) Rent paid was carried forward to the next page ` short. (b) Wages paid was carried forward ` excess. . Give journal entries to rectify the following errors discovered after the preparation of trial balance: (a) Purchases book was overcast by ` , .
(b) Repairs to furniture of ` was debited to furniture account. (c) A credit sale of goods to Akilnilavan for ` was credited to his account as ` . Accountancy . The following errors were located after the preparation of trial balance.
Pass journal entries to rectify them. Assume that there exists a suspense account. (a) The total of sales book was undercast by ` . (b) The total of the discount column on the debit side of cash book ` was not posted.
(c) The total of one page of the purchases book of ` , was carried forward to the next page as ` , . (d) Salaries ` , was posted as ` , . (e) Purchase of goods from Sembiyanmadevi on credit for ` was posted to her account as ` , . Rectify the following journal entries.
L.F. Dr. ` Cr. ` a Kumanan A/c Dr.
To Cash A/c (Salary