Question

To Purchases A/C
(Excess amount recorded in Purchase Book)
ILLUSTRATION 6.
Give Journal Entries to rectify the following errors :-
1. $2,000 paid for furniture purchased has been debited to Purchases Account
2. 3,000 paid to Mohan Lal for salary were debited to his Personal Account
3. 500 paid for proprietor's medical bill were debited to 'Sundry Expenses
Account'.
4. Typewriter purchased for 37,500 has been wrongly passed through the
Purchases Book.
5. An Office Table purchased for 5,000 has been passed through invoice book.
6. An amount of 1,200 spent on annual white-washing was debited to Building
Alc.
7. 7800 paid for Rent wrongly debited to Landlord's A/c.​

Answer 1

Answer:

To Purchases A/C

(Excess amount recorded in Purchase Book)

ILLUSTRATION 6.

Give Journal Entries to rectify the following errors :-

1. $2,000 paid for furniture purchased has been debited to Purchases Account

2. 3,000 paid to Mohan Lal for salary were debited to his Personal Account

3. 500 paid for proprietor's medical bill were debited to 'Sundry Expenses

Account'.

4. Typewriter purchased for 37,500 has been wrongly passed through the

Purchases Book.

5. An Office Table purchased for 5,000 has been passed through invoice book.

6. An amount of 1,200 spent on annual white-washing was debited to Building

Alc.

7. 7800 paid for Rent wrongly debited to Landlord's A/c.