The Total solution for NCERT class 6-12
Journal Recordings to rectify the errors
Date
Particulars
L.F
Debit Amount ₹
Credit Amount ₹
i.
Salary Account Dr.
5,000
To Employee’s A/c
(Salary paid to the employee, Error rectification recording, was erroneously credited to the employee’s personal account)
ii.
Rent Account Dr.
4,000
To Landlord’s A/c
(Rent paid to the landlord, Error rectification recording, was erroneously credited to the landlord’s personal account)
iii.
Drawings Account Dr.
1,000
To Sundry Expenses A/c
(Goods drawn by the proprietor for personal use, Error rectification recording, was erroneously debited to the sundry expenses account)
iv.
Kapur’s Account Dr.
2,000
To Kohli’s A/c
(Cash received from Kohli, Error rectification recording, was erroneously posted to Kapur’s account)
v.
Babu’s Account Dr.
1,500
To Sabu’s A/c
(Cash paid to Babu, Error rectification recording, was erroneously posted to Sabu’s account)