Miscellaneous Transactions
(
11. Correct the following errors in Mohan Lal's Book:
(i) A payment of 5,000 for salaries (to Ram) has been posted twice to the Salaries Account
(ii) 750 received from Rajesh are entered on the debit side of the Cash Book. No posting was done in
Rajesh's Account
(iii) The total of Bills Receivable Book (or Journal of 8,500 has been posted to the credit of the Bills
Receivable Account.
(iv) Sales Book was overcast by 3,000.
(v) Goods (Cost * 2,000, Sales Price 2,500) distributed as samples among prospective customers were
not recorded anywhere.
lamina.
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Answer:
(1) rectifying entry -- salaries A/c dr. 5000
to ram 5000
(2) cash A/c dr 750
to Ramesh 750
(3) bill recavable A/c dr. 17000
to cash A/c 17000
(4) sales A/c dr. 3000
to suspence A/c 3000
(5) advisement A/c dr. 2500
to discount all. A/c 500
to purchase A/c 2000
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