v) A sale of 800 made to Mohan was correctly entered in the sales day book but wrongly posted to the
debit of Mahesh as 80.
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Explanation:
CORRECT ENTRY
MOHAN A/C DR 800
TO SALES A/C 800.
(CREDIT SALE TO MOHAN)
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WRONG ENTRY
MAHESH A/C DR 80
TO SALES A/C 800
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RECTIFYING ENTRY
(A)MOHAN A/C DR 800
TO SUSPENCE A/C 800
(B) SUSPENCE A/C DR 80
TO MAHESH A/C 80
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