a) Goods purchased from Ram Rs. 700 were passed through sales book
b) Returned Goods to Shyam Rs. 1500 was passed through returns inward
book
c) An item of Rs. 450 relating to prepaid rent account was omitted to
brought forward.
d) An item of Rs. 120 in respect of purchase returns, instead of being
recorded in Returns Outward book has been wrongly entered in the
purchase book and posted therefrom to the debit of personal account.
e) Amount payable to Subhash for repairs done to Radio Rs. 180 and a
new Radio supplied for Rs. 1920 were entered in the Purchase book as Rs. 2000.
Answers
Answer:
Journal Entry
Ram’s A/c Dr. 5,000
To Sales A/c
2,500
To Purchases A/c
2,500
(Goods sold to Ram wrongly passed through Purchases Book)
Explanation:
Mridula’s A/c Dr. 5,000
To Sales A/c
5,000
(Credit sales to Mridula were omitted to be recorded)
ii) Purchases A/c Dr. 8,000
To Nayna’s A/c
8,000
(Credit purchases from Nayna were omitted to be recorded)
iii) Priya’s A/c Dr. 12,000
To Purchases Return A/c
12,000
(Goods returned to Priya were omitted to be recorded)
iv) Sales Return A/c Dr. 10,000
To Rashi’s A/c
10,000
(Goods returned from Rashi were omitted to be recorded)
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