The Total solution for NCERT class 6-12
Journal Recordings to rectify the errors
Date
Particulars
L.F
Debit Amount ₹
Credit Amount ₹
i.
Sales A/c Dr.
200
To Mohan’s A/c
(Credit Sales to Mohan, Error rectification recording, ₹ 6,000 was recorded as ₹ 6,200)
ii.
Rohan’s A/c Dr.
900
To Purchases A/c
(Goods purchased from Rohan, Error rectification recording, ₹ 9,000 was recorded as ₹ 9,900)
iii.
Purchases Return A/c Dr.
40
To Rakesh’s A/c
(Goods returned to Rakesh, Error rectification recording, ₹ 4,040 was recorded as ₹ 4,000)
iv
Mahesh’s A/c Dr.
600
To Sales return A/c
(Goods returned from Mahesh, Error rectification recording, ₹ 1,000 was recorded as ₹ 1,600)