Question

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(c) Goods withdrawn by proprietor for personal use Rs. 1,000 were debited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.

Answer 1

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

Answer 2

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Being goods withdrawn through the proprietor for personal use, were debited to Sundry expenses account, now rectified.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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