The following errors have been detected before preparation of the final trial balance. You are required to pass the journal entries:
a. A builders bill for Rs. 4,600 for the making of a small shed was debited to repairs account
b. Repairs to plant and machinery amounting to Rs. 900 has been charged to Plant and Machinery Account
c. A cheque for Rs. 750 received from Desai was credited to the account of Ram
d. Goods sold to Z for Rs. 475 have been wrongly entered in the Sales Book as 745
e. Purchase of stationery for Rs. 400 has been recorded in the cash book as Rs. 40
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