Question

AAS. Opomb
21./Following errors were detected after preparation of trial balance and taking the
difference to suspense account. Rectify the errors:
(a) A credit sale of Rs. 450 to Chitra was debited to Mitra.
(b) A purchase of goods for Rs. 750 from Chakravarthy was debited to his account
(c) An office almirah purchased for Rs. 750 was debited to repairs account
(d) A sum of Rs. 350 received from Maya, a debtor, was debited to her account
(e) Purchase of goods for the consumption of the proprietor was debited to purchases
account
Discount allowed Rs. 75 was credited to discount received account.​

Answer 1

Explanation:

(a). chitra. Dr. 450

To mitra. 450

(being wrongly credit sale of Rs. 450 to Chitra was debited to Mitra , now rectified )

(b) suspense a/c Dr. 1,500

To Chakravarthy. 1,500

( being wrongly purchase of goods for Rs. 750 from Chakravarthy was debited to his account , now rectified )

(c) Almirah a/c. Dr. 750

To Repairs a/c. 750

( being wrongly office almirah purchased for Rs. 750 was debited to repairs account , now rectified )

(d). suspense a/c Dr. 700

To maya 700

( being wrongly Rs. 350 received from Maya, a debtor, was debited to her account , now rectified )

(e). Drawings a/c. Dr.

To purchase a/c

( being wrongly Purchase of goods for the consumption of the proprietor was debited to purchases account , now rectified )

(f) Discount allowed a/c. Dr. 75

Discount recieved a/c. Dr. 75

To suspense a/c. 150

(being wrongly Discount allowed Rs. 75 was credited to discount received account , now rectified )

Answer 2

Explanation:  

(a) Chitra a/c                                Dr        450

                         To Mitra                                       450

      (being wrongly credit sale of Rs. 450 to Chitra was debited to Mitra, now            rectified )

(b) Suspense a/c                         Dr       1,500

                         To Chakravarthy                        1,500

      (being wrong purchase of goods for Rs. 750 from Chakravarthy was

      debited to his account, now rectified )

(c) Almirah a/c                              Dr        750

                         To Repairs a/c                              750

(being wrongly office almirah purchased for Rs. 750 was debited to repairs account, now rectified)

(d) Suspense a/c                          Dr        700

                         To Maya                                        700

(being wrongly Rs. 350 received from Maya, a debtor, was debited to her account, now rectified)

(e) Drawings a/c                           Dr

                        To purchase a/c

(being wrongly Purchase of goods for the consumption of the proprietor was debited to purchases account, now rectified)

(f) Discount allowed a/c               Dr          75

    Discount received a/c              Dr          75

                        To suspense a/c                             150

(being wrongly Discount allowed Rs. 75 was credited to discount received account, now rectified)