The Total solution for NCERT class 6-12
Journal Recordings to rectify the errors
Date
Particulars
L.F
Debit Amount ₹
Credit Amount ₹
i.
Mohan’s A/c Dr.
7,000
To Karan A/c
(Credit sales to Mohan, Error rectification recording, erroneously recorded in Karan’s account)
ii.
Gobind’s A/c Dr.
9,000
To Rohan’s A/c
(Credit purchases from Rohan, Error rectification recording, erroneously recorded in Gobind’s account)
iii.
Rakesh’s A/c Dr.
4,000
To Naresh’s A/c
(Goods returned to Rakesh, Error rectification recording, erroneously recorded in Naresh’s account)
iv.
Manish’s A/c Dr.
1,000
To Mahesh’s A/c
(Goods returned from Mahesh, Error rectification recording, erroneously recorded in Manish’s account)
v.
Commission A/c Dr.
2,000
To Sales A/c
(Cash sales, Error rectification recording, erroneously recorded in commission account)