1.

Pass the rectifying entries for the following(i) Sales of goods ₹ 6,000 to Madan were recorded as ₹ 600 in the Sales Book.(ii) Credit purchase of goods from Mohan amounting to ₹ 2,000 has been wrongly passed through the Sales Book.(iii) Return of goods worth ₹ 500 by a customer was entered in ‘Purchases Return Book’.(iv) Cheque of ₹ 400 received from Ranjan was dishonoured and debited to the Discount Account.(v) Bill for ₹ 820 received from Ramesh for repair of machinery was entered in the Purchases Book as ₹ 720.

Answer» Pass the rectifying entries for the following

(i) Sales of goods ₹ 6,000 to Madan were recorded as ₹ 600 in the Sales Book.

(ii) Credit purchase of goods from Mohan amounting to ₹ 2,000 has been wrongly passed through the Sales Book.

(iii) Return of goods worth ₹ 500 by a customer was entered in ‘Purchases Return Book’.

(iv) Cheque of ₹ 400 received from Ranjan was dishonoured and debited to the Discount Account.

(v) Bill for ₹ 820 received from Ramesh for repair of machinery was entered in the Purchases Book as ₹ 720.


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