Question

(1) The following errors are detected in the books of Ganguly & Co. after preparation of trial balance.

Rectify the errors :

(a) Purchase day book was overcast by 10,000.

(b) Repairs to building 9,700 wrongly debited to building account.

(c) Balance of purchase return book of 7,930 was carried forward as 9,370 on the next page.

(d) A credit sale of goods 40,000 to Dulal has been wrongly passed through the purchase day book.​

Answer 1

Answer:

option d is correct

Explanation:

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Answer 2

Answer:

Rectified Entries :

a ) Supplier's ac. 10,000

To Purchases ac 10,000

( Purchase day book was overcast by 10,000 )

b ) Repair's ac Dr. 9700

To building ac. 9700

( Repairs to building 9,700 wrongly debited to building account )

c ) Purchase return ac Dr. 1440

To Supplier ac 1440

( Balance of purchase return book of 7,930 was carried forward as 9,370 on the next page )

d ) Dulal ac Dr. 40,000

To sales ac 40,000

( A credit sale of goods 40,000 to Dulal has been wrongly passed through the purchase day book )