Rectification of Errors
PROBLEM 1. How will you rectify the following errors discovered before preparation of
Trial Balance ?
a) * 1,000 spent for repairs of building has been posted to Building Account
b) A sale of 7 730 to Mohinder Singh has been entered in the Sales Book as 7 370
Goods worth 7 500 purchased from Bankey Lal have been omitted to be recorded in the
7400 paid as salary to a clerk has been debited to his personal account.
75 discount allowed by a creditor has been debited to Discount Account
Bad Debts aggregating ? 450 were written off during the year but were not posted
The total of "Discount Allowed" column in the Cash Book for the month of September
amounting to ? 250 was not posted.
Mald
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this is the required entries
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