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Page 1
Q.1 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were not recorded.
(ii) Credit purchases from Nayna ? 8,000 were not recorded.
(iii) Goods returned to Priya ? 12,000 were not recorded.
(iv) Goods returned from Rashi ? 10,000 were not recorded.
Solution:
Two-Sided Errors
Journal
Sl. no Particulars L.F. Debit ? Credit ?
i) Mridula’s A/c Dr.
5,000
To Sales A/c
5,000
(Credit sales made to Mridula was not recorded)
ii) Purchases A/c Dr.
8,000
To Nayna’s A/c
8,000
(Credit purchases from Nayna was not recorded)
iii) Priya’s A/c Dr.
12,000
To Purchases Return A/c
12,000
(Goods returned to Priya was not recorded)
iv) Sales Return A/c Dr.
10,000
To Rashi’s A/c
10,000
(Returned goods from Rashi was not recorded)
Page 2
Q.1 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were not recorded.
(ii) Credit purchases from Nayna ? 8,000 were not recorded.
(iii) Goods returned to Priya ? 12,000 were not recorded.
(iv) Goods returned from Rashi ? 10,000 were not recorded.
Solution:
Two-Sided Errors
Journal
Sl. no Particulars L.F. Debit ? Credit ?
i) Mridula’s A/c Dr.
5,000
To Sales A/c
5,000
(Credit sales made to Mridula was not recorded)
ii) Purchases A/c Dr.
8,000
To Nayna’s A/c
8,000
(Credit purchases from Nayna was not recorded)
iii) Priya’s A/c Dr.
12,000
To Purchases Return A/c
12,000
(Goods returned to Priya was not recorded)
iv) Sales Return A/c Dr.
10,000
To Rashi’s A/c
10,000
(Returned goods from Rashi was not recorded)
Q.2 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were recorded as ? 500.
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 800.
(iii) Goods returned to Priya ? 12,000 were recorded as ? 1,200.
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 1,000.
Solution:
Two Sided Errors
Journal
Sl.
no
Particulars L.F. Debit
?
Credit
?
i) Mridula’s A/c Dr.
4,500
To Sales A/c
4,500
(? 500 was recorded as credit sales to Mridula instead of ?
5,000)
ii) Purchases A/c Dr.
7,200
To Nayna’s A/c
7,200
(? 800 was recorded as credit purchases from Nayna
instead of ? 8,000)
iii) Priya’s A/c Dr.
10,800
To Purchases Return A/c
10,800
(Returned goods to Priya were registered as ? 1,200
instead of ? 12,000)
iv) Sales Return A/c Dr.
9,000
To Rashi’s A/c
9,000
(Returned goods from Rashi were registered as ?
1,000 instead of ? 10,000)
Page 3
Q.1 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were not recorded.
(ii) Credit purchases from Nayna ? 8,000 were not recorded.
(iii) Goods returned to Priya ? 12,000 were not recorded.
(iv) Goods returned from Rashi ? 10,000 were not recorded.
Solution:
Two-Sided Errors
Journal
Sl. no Particulars L.F. Debit ? Credit ?
i) Mridula’s A/c Dr.
5,000
To Sales A/c
5,000
(Credit sales made to Mridula was not recorded)
ii) Purchases A/c Dr.
8,000
To Nayna’s A/c
8,000
(Credit purchases from Nayna was not recorded)
iii) Priya’s A/c Dr.
12,000
To Purchases Return A/c
12,000
(Goods returned to Priya was not recorded)
iv) Sales Return A/c Dr.
10,000
To Rashi’s A/c
10,000
(Returned goods from Rashi was not recorded)
Q.2 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were recorded as ? 500.
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 800.
(iii) Goods returned to Priya ? 12,000 were recorded as ? 1,200.
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 1,000.
Solution:
Two Sided Errors
Journal
Sl.
no
Particulars L.F. Debit
?
Credit
?
i) Mridula’s A/c Dr.
4,500
To Sales A/c
4,500
(? 500 was recorded as credit sales to Mridula instead of ?
5,000)
ii) Purchases A/c Dr.
7,200
To Nayna’s A/c
7,200
(? 800 was recorded as credit purchases from Nayna
instead of ? 8,000)
iii) Priya’s A/c Dr.
10,800
To Purchases Return A/c
10,800
(Returned goods to Priya were registered as ? 1,200
instead of ? 12,000)
iv) Sales Return A/c Dr.
9,000
To Rashi’s A/c
9,000
(Returned goods from Rashi were registered as ?
1,000 instead of ? 10,000)
Q.3 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were recorded as ? 5,400.
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 8,800.
(iii) Goods returned to Priya ? 12,000 were recorded as ? 12,200.
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 11,000.
Solution:
Two-Sided Errors
Journal
Sl.
no
Particulars L.F. Debit
?
Credit
?
i) Sales A/c Dr.
400
To Mridula’s A/c
400
(? 5,400 was registered as credit sales to Mridula instead of
? 5,000)
ii) Nayna’s A/c Dr.
800
To Purchases A/c
800
(? 8,800 was registered as credit purchases from Nayna
instead of ?8,000)
iii) Purchases Return A/c Dr.
200
To Priya’s A/c
200
(? 12,200 was recorded as goods returned to Priya instead
of ?12,000)
iv) Rashi’s A/c Dr.
1,000
To Sales Return A/c
1,000
(? 11,000 was recorded as goods returned instead of ?
10,000)
Page 4
Q.1 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were not recorded.
(ii) Credit purchases from Nayna ? 8,000 were not recorded.
(iii) Goods returned to Priya ? 12,000 were not recorded.
(iv) Goods returned from Rashi ? 10,000 were not recorded.
Solution:
Two-Sided Errors
Journal
Sl. no Particulars L.F. Debit ? Credit ?
i) Mridula’s A/c Dr.
5,000
To Sales A/c
5,000
(Credit sales made to Mridula was not recorded)
ii) Purchases A/c Dr.
8,000
To Nayna’s A/c
8,000
(Credit purchases from Nayna was not recorded)
iii) Priya’s A/c Dr.
12,000
To Purchases Return A/c
12,000
(Goods returned to Priya was not recorded)
iv) Sales Return A/c Dr.
10,000
To Rashi’s A/c
10,000
(Returned goods from Rashi was not recorded)
Q.2 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were recorded as ? 500.
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 800.
(iii) Goods returned to Priya ? 12,000 were recorded as ? 1,200.
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 1,000.
Solution:
Two Sided Errors
Journal
Sl.
no
Particulars L.F. Debit
?
Credit
?
i) Mridula’s A/c Dr.
4,500
To Sales A/c
4,500
(? 500 was recorded as credit sales to Mridula instead of ?
5,000)
ii) Purchases A/c Dr.
7,200
To Nayna’s A/c
7,200
(? 800 was recorded as credit purchases from Nayna
instead of ? 8,000)
iii) Priya’s A/c Dr.
10,800
To Purchases Return A/c
10,800
(Returned goods to Priya were registered as ? 1,200
instead of ? 12,000)
iv) Sales Return A/c Dr.
9,000
To Rashi’s A/c
9,000
(Returned goods from Rashi were registered as ?
1,000 instead of ? 10,000)
Q.3 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were recorded as ? 5,400.
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 8,800.
(iii) Goods returned to Priya ? 12,000 were recorded as ? 12,200.
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 11,000.
Solution:
Two-Sided Errors
Journal
Sl.
no
Particulars L.F. Debit
?
Credit
?
i) Sales A/c Dr.
400
To Mridula’s A/c
400
(? 5,400 was registered as credit sales to Mridula instead of
? 5,000)
ii) Nayna’s A/c Dr.
800
To Purchases A/c
800
(? 8,800 was registered as credit purchases from Nayna
instead of ?8,000)
iii) Purchases Return A/c Dr.
200
To Priya’s A/c
200
(? 12,200 was recorded as goods returned to Priya instead
of ?12,000)
iv) Rashi’s A/c Dr.
1,000
To Sales Return A/c
1,000
(? 11,000 was recorded as goods returned instead of ?
10,000)
Q.4 Give rectifying entries for the following:
(i) A credit sale of goods to Ram ? 2,500 has been wrongly passed through the ‘Purchases Book’.
(ii) Credit purchase of goods from Shyam amounting to ? 1,000 has been wrongly passed through the
‘Sales Book’.
(iii) A return of goods worth ? 1,100 to Mohan was passed through the ‘Sales Return Book’.
(iv) A return of goods worth ? 500 by Ganesh was entered in ‘Purchases Return Book’.
Solution:
Two-Sided Errors
Page 5
Q.1 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were not recorded.
(ii) Credit purchases from Nayna ? 8,000 were not recorded.
(iii) Goods returned to Priya ? 12,000 were not recorded.
(iv) Goods returned from Rashi ? 10,000 were not recorded.
Solution:
Two-Sided Errors
Journal
Sl. no Particulars L.F. Debit ? Credit ?
i) Mridula’s A/c Dr.
5,000
To Sales A/c
5,000
(Credit sales made to Mridula was not recorded)
ii) Purchases A/c Dr.
8,000
To Nayna’s A/c
8,000
(Credit purchases from Nayna was not recorded)
iii) Priya’s A/c Dr.
12,000
To Purchases Return A/c
12,000
(Goods returned to Priya was not recorded)
iv) Sales Return A/c Dr.
10,000
To Rashi’s A/c
10,000
(Returned goods from Rashi was not recorded)
Q.2 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were recorded as ? 500.
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 800.
(iii) Goods returned to Priya ? 12,000 were recorded as ? 1,200.
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 1,000.
Solution:
Two Sided Errors
Journal
Sl.
no
Particulars L.F. Debit
?
Credit
?
i) Mridula’s A/c Dr.
4,500
To Sales A/c
4,500
(? 500 was recorded as credit sales to Mridula instead of ?
5,000)
ii) Purchases A/c Dr.
7,200
To Nayna’s A/c
7,200
(? 800 was recorded as credit purchases from Nayna
instead of ? 8,000)
iii) Priya’s A/c Dr.
10,800
To Purchases Return A/c
10,800
(Returned goods to Priya were registered as ? 1,200
instead of ? 12,000)
iv) Sales Return A/c Dr.
9,000
To Rashi’s A/c
9,000
(Returned goods from Rashi were registered as ?
1,000 instead of ? 10,000)
Q.3 Rectify the following errors:
(i) Credit sales to Mridula ? 5,000 were recorded as ? 5,400.
(ii) Credit purchases from Nayna ? 8,000 were recorded as ? 8,800.
(iii) Goods returned to Priya ? 12,000 were recorded as ? 12,200.
(iv) Goods returned from Rashi ? 10,000 were recorded as ? 11,000.
Solution:
Two-Sided Errors
Journal
Sl.
no
Particulars L.F. Debit
?
Credit
?
i) Sales A/c Dr.
400
To Mridula’s A/c
400
(? 5,400 was registered as credit sales to Mridula instead of
? 5,000)
ii) Nayna’s A/c Dr.
800
To Purchases A/c
800
(? 8,800 was registered as credit purchases from Nayna
instead of ?8,000)
iii) Purchases Return A/c Dr.
200
To Priya’s A/c
200
(? 12,200 was recorded as goods returned to Priya instead
of ?12,000)
iv) Rashi’s A/c Dr.
1,000
To Sales Return A/c
1,000
(? 11,000 was recorded as goods returned instead of ?
10,000)
Q.4 Give rectifying entries for the following:
(i) A credit sale of goods to Ram ? 2,500 has been wrongly passed through the ‘Purchases Book’.
(ii) Credit purchase of goods from Shyam amounting to ? 1,000 has been wrongly passed through the
‘Sales Book’.
(iii) A return of goods worth ? 1,100 to Mohan was passed through the ‘Sales Return Book’.
(iv) A return of goods worth ? 500 by Ganesh was entered in ‘Purchases Return Book’.
Solution:
Two-Sided Errors
Journal
Sl.
no
Particulars L.F. Debit
?
Credit
?
i) Ram’s A/c Dr.
5,000
To Sales A/c
2,500
To Purchases A/c
2,500
(Sold goods to Ram was recorded wrongly in purchases
Book)
ii) Purchases A/c Dr.
1,000
Sales A/c Dr.
1,000
To Shyam’s A/c
2,000
(Purchased goods from Shyam, recorded incorrectly in sales
book)
iii) Mohan’s A/c Dr.
2,200
To Purchases Return A/c
1,100
To Sales Return A/c
1,100
(Returned goods to Mohan posted incorrectly in sales return
book)
iv) Sales Return A/c Dr.
500
Purchases Return A/c Dr.
500
To Ganesh’s A/c
1,000
(Goods returned by Ganesh recorded incorrectly in
purchases return book)
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