Q.

3 Pass the Journal Entries to rectify the following errors detected during preparation of
the Trial Balance:
(i) Purchases Book is undercast by Rs. 1,000.
(ii) Wages paid for construction of office debited to Wages Account Rs. 20,000.
(iii) A Credit sale of goods Rs. 1,200 to Ramesh has been wrongly passed through the
purchases book.
(iv) Goods purchased for Rs. 5,000 were posted as Rs. 500 to the Purchases Account.
(v) An amount of Rs. 2,000 due from Mahesh Chand which had been written off as a bad
debt in previous year was unexpectedly recovered has been posted to the personal
account of Mahesh Chand.
(vi) A Credit Purchase of Rs. 1,040 from Ramesh was passed in the books as Rs. 1,400.
(vii) Goods (Cost Rs. 5,000; Sales Price Rs. 6,000) distributed as free samples among
prospective customers were not recorded anywhere.
(viii) Goods worth Rs. 1500 returned by Green and Co. have not been recorded
anywhere.

Solution:
Particulars
Purchases A/c

Dr.

Debit

Credit

( )
1000

( )

To Suspense A/c
Construction A/c

1000
Dr.

20000

To Wages A/c
Ramesh A/c

Dr.

1200

To Purchase A/c
Goods A/c

Dr.

5000

20000
1200

To Purchases A/c
To Suspense A/c
Mahesh Chand A/c
To Bad Debts Recovered A/c
Suspense A/c

500
4500
Dr.

2000
2000

Dr.

360

To Ramesh A/c
Sales Promotion A/c

360
Dr.

5000

To Purchases A/c
Green & Co. A/c

Dr.

1500

5000

To Purchase return

1500

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http://www.yourarticlelibrary.com/accounting/trialbalance/rectification-of-errors-in-trial-balance-2illustrations/53452/

Rectification of
Errors in Trial
Balance (2
Illustrations)

Matching Content: 8%

Master Document Text

Q. 3 Pass the Journal Entries to rectify the following errors detected during preparation of the Trial
i) Purchases Book is undercast by Rs
ii) Wages paid for construction of office debited to Wages Account Rs
iii) A Credit sale of goods Rs. 1,200 to Ramesh has been wrongly passed through the purchases
iv) Goods purchased for Rs. 5,000 were posted as Rs. 500 to the
v) An amount of Rs. 2,000 due from Mahesh Chand which had been written off as a bad debt in previous
year was unexpectedly recovered has been
to the personal account of Mahesh Chand
vi) A Credit Purchase of Rs. 1,040 from Ramesh was passed in the books
vii) Goods (Cost Rs. 5,000; Sales Price Rs. 6,000) distributed as free samples among prospective
customers were not
viii) Goods worth Rs. 1500 returned by Green and Co. have not been recorded
Solution
Particulars Debit (?) Credit (?) Purchases A/c
To Suspense A/c
Construction A/c
To Wages A/c

Ramesh A/c
To Purchase A/c
Goods A/c
To Purchases A/c
To Suspense A/c
Mahesh Chand A/c
To Bad Debts Recovered A/c
Suspense A/c
To Ramesh A/c
Sales Promotion A/c
To Purchases A/c
Green & Co. A/c
To Purchase return

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