The Total solution for NCERT class 6-12
Journal Recordings to rectify the errors
Date
Particulars
L.F
Debit Amount ₹
Credit Amount ₹
i.
Sales Account Dr.
700
To Suspense A/c
(Sales book overcast by ₹ 700, Error rectification recording)
ii.
Suspense Account Dr.
500
To Purchases A/c
(Purchases book overcast by ₹ 500, Error rectification recording)
iii.
300
To Sales Return A/c
(Sales Return book overcast by ₹ 300, Error rectification recording)
Purchases Return Account Dr.
200
(Purchases return book overcast by ₹ 700, Error rectification recording)