0.5. Rectify the following errors :-
(1) Goods for 35,500 were purchased from Modern Traders on credit, but no
entry has yet been passed.
(in) Purchase Return for 1.500 not recorded in the books.
(iii) Goods for 2.000 sold to 'Geeta Traders' on Credit were entered in the
sales book as 200 only.
(iv) Goods of the value of 1,800 returned by Sunil & Co. were included in
stock, but no entry was passed in the books.
(v) Goods purchased for 1900, entered in the purchases book as 9,000.
(vi) An invoice for goods sold to X was overcast by 100.
Answers
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Answer:
1. Purchase account. dr. 35500
To Modern traders 35500
2. Supplier's account dr. 1500
To purchase return a/c. 1500
3. Geeta traders dr. 1800
To sales account. 1800
4. Sales return. dr 1800
To Sunil & co. 1800
5. Supplier's. account. dr 7100
To Purchase account. 7100
6. Sale account. dr 100
To X. 100
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