Question

Recify the error - A cash sale of Rs. 150 to Brown, correctly entered in the cash book was posted to the credit of
Brown’s Personal account as Rs.15.

Answer 1

Suspense A/c dr. 135
to brown 135

Answer 2

The correct entry in this case will be brown a/c debit 150 to sales a/c credit 150.

The entry made was however brown a/c debit 15 to sales a/c credit 15.

Hence as we can see that in the above case the amount has been incorrectly entered.

Therefore, the rectification will be brown a/c debit 135 to sales a/c  credit 135.