The Total solution for NCERT class 6-12
Journal Recordings to rectify the errors
Date
Particulars
L.F
Debit Amount ₹
Credit Amount ₹
i.
Suspense A/c Dr.
300
To Sales A/c
(Sales book is undercast by ₹ 300, Error rectification recording)
ii.
Purchases A/c Dr.
400
To Suspense A/c
(Purchases book is undercast by ₹ 400, Error rectification recording)
iii.
Return inwards A/c Dr.
200
(Return inwards book is undercast by ₹ 200, Error rectification recording)
iv.
100
To Return outwards A/c
(Return outwards book is undercast by ₹ 200, Error rectification recording)