Rectify the following errors :
(a) Salary paid Rs. 5,000 was debited to employee’s personal account.
(b) Rent Paid Rs. 4,000 was posted to landlord’s personal account.
(c) Goods withdrawn by proprietor for personal use Rs. 1,000 were debited
to sundry expenses account.
(d) Cash received from Kohli Rs. 2,000 was posted to Kapur’s account.
(e) Cash paid to Babu Rs. 1,500 was posted to Sabu’s account.
Answers
Answer:
a) credit his personal acc
b) credit landlord's personal acc
c) credit sundry expenses acc
d)credit kapur acc
e)credit babu acc
The journal entries are shown below:
Explanation:
The journal entry are as:
1.
Salary Account...................................Dr Rs 5,000
To Employee’s A/c.................Cr Rs 5,000
Being salary paid to the employee, was credited to the employee’s personal account, now rectified.
2.
Rent Account.........................Dr Rs 4,000
To Landlord’s A/c........Cr Rs 4,000
Being rent paid, was credited to the landlord personal account, now rectified.
3.
Drawings Account..................................Dr Rs 1,000
To Sundry Expenses A/c.........Cr Rs 1,000
Being goods withdrawn through the proprietor for personal use, were debited to Sundry expenses account, now rectified.
4.
Kapur’s A/c.................................Dr Rs 2,000
To Kohli’s A/c........................ Cr Rs 2,000
Being cash received from Kohli was posted to Kapur account, now rectified.
5.
Babu’s Account.............................Dr Rs 1,500
To Sabu's A/c............................Cr Rs 1,500
Being cash paid to Babu account was posted to Sabu account, now rectified.
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