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(1) *15,000 paid as wages for the construction of office building debited to Salaries Account
(ii) 20,000 spent on the purchases of material for the construction of building debited
(iii) 50,000 spent on the extension of building was debited to Building Repairs Account
(iv) *25,000 spent on whitewash of a new building was charged to Building Repairs Account
(v) *1,000 paid as installation charges for newly purchased second hand machinery posted to
(vii) *5,000 paid as repairing charges of an existing machine in use charged to Machinery
Errors of Principle
7. Pass the necessary Journal entries to rectify the following errors:
Purchases Account.
Cartage Account.
(vi) 10,000 paid as repairing charges on the reconditioning of a newly purohased semos
hand machinery debited to General Expenses Account.
Account.
(viii) 10,000 paid by cheque for a printer was charged to the Office Expenses Account
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