return goods to mr.parag of Rs.2100
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ANSWER:
Two-Sided Errors
Journal
Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)
i) Mridula’s A/c Dr. 5,000
To Sales A/c
5,000
(Credit sales to Mridula were omitted to be recorded)
ii) Purchases A/c Dr. 8,000
To Nayna’s A/c
8,000
(Credit purchases from Nayna were omitted to be recorded)
iii) Priya’s A/c Dr. 12,000
To Purchases Return A/c
12,000
(Goods returned to Priya were omitted to be recorded)
iv) Sales Return A/c Dr. 10,000
To Rashi’s A/c
10,000
(Goods returned from Rashi were omitted to be recorded)
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