Accounting - II 6.

Solutions to
Text Book Exercises

Chapter – 6

RECTIFICATION OF ERRORS

1. Rectification of one side errors :

Solution – 1 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
(a) Suspense a/c Dr. 1,000
To Purchases a/c 1,000
(Being over casting of purchases book
corrected)
(b) Suspense a/c Dr. 600
To Sales a/c 600
(Being under casting of sales book
corrected)
© Rama rao a/c Dr. 60
To Suspense a/c 60
(being the under casting of debit side
in Rama rao’s a/c, now rectified)

Solution – 2 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
(a) Suspense a/c Dr. 10
To A a/c 10
(Being non-recording of discount in
A’s account, now rectified)
(b) Suspense a/c Dr. 100
To B a/c 100
(Being the credit purchases not
recorded, in B’s a/c, now rectified)
6.2 Rectification of Errors

© Depreciation a/c Dr. 500

To Suspense a/c 500
(Being the non-posting into
depreciation a/c now rectified)

Solution – 3 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
(i) Ram a/c Dr. 10
To Suspense a/c 10
(being the excess amount recorded in
Ram’s account, now rectified)
(ii) Das a/c Dr. 62
To Suspense a/c 62
(Being lesser amount debited to Das
a/c, now rectified)
(iii) Suspense a/c Dr. 100
To Transport a/c 100
(Being the excess debit in Transport
a/c, now rectified)

Solution – 4 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
(i) X’s a/c Dr. 1,000
To Suspense a/c 1,000
(being wrong credit given to X’s a/c,
now rectified)
(ii) Suspense a/c Dr. 700
To Y’s a/c 700
(Being Y’s a/c wrongly debited, now
rectified)
(iii) Advertisement a/c Dr. 400
To Suspense a/c 400
(Being advertisement a/c wrongly
credited, now rectified)

Solution – 5 :
Journal proper
Date Particulars L.F. Debit Credit
Accounting - II 6.3

Rs. Rs.
(i) Personal a/c Dr. 121
To Suspense a/c 121
(Being the wrong amount posted in
the wrong side, now rectified)
(ii) Suspense a/c Dr. 660
To Sales a/c 660
(Being the record of sales on wrong
side, now rectified)
(iii) Suspense a/c Dr. 555
To A’s a/c 555
(Being the wrong amount on the
wrong side in A’s a/c, now rectified)

Solution – 6 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
1. Suspense a/c Dr. 200
To Purchases a/c 200
(Being the excess debit given to
purchases a/c, now rectified)
2. Sankaram a/c Dr. 27
To Suspense a/c 27
(Being the excess credit given to
Sankaram’s a/c, now rectified)
3. Sales returns a/c Dr. 20
To Suspense a/c 20
(Being the under casting of sales
returns book, now rectified)
4. Purchases a/c Dr. 500
Sales a/c Dr. 500
To Suspense a/c 1,000
(Being wrong posting in sales book
instead of purchases book, now
rectified)

II. Rectification of Two Side Errors :

Solution – 7 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
i. Purchases a/c Dr. 500
To Sirisha a/c 500
(Being the omission of purchases,
6.4 Rectification of Errors

now rectified)
ii. Ramoji a/c Dr. 1,000
To Bills payable a/c 1,000
(Being the omission of entry in bills
payable book, now rectified)
iii. Manjula a/c Dr. 1,500
To Sales a/c 1,500
(Being the omission of entry in sales
book, now rectified)

Solution – 8 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
i. Purchases a/c Dr. 450
To Ram a/c 450
(Being the short amount entered in
purchases book, now rectified)
ii. Sales a/c Dr. 100
To Lakshman a/c 100
(Being the excess credit given in sales
journal now rectified)
Iii. Bills payable a/c Dr. 500
To Rahul a/c 500
(Being excess amount recorded in
bills payable book, now rectified)
Iv. Bills receivable a/c Dr. 300
To Anjaiah a/c 300
(Being short amount posted to bills
receivable book, now rectified)

Solution – 9 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
i. Sales a/c Dr. 150
Purchases a/c Dr. 150
To Rambabu a/c 300
(Being the wrong posting in sales
book and non-posting in purchases
book, now rectified)
ii. Gopal a/c Dr. 320
To Purchases a/c 160
To Sales a/c 160
(Being the wrong posting in
purchases book and non-posting in
sales book, now rectified)
Accounting - II 6.5

iii. Sales a/c Dr. 57

Sales returns a/c Dr. 57
To Narendra a/c 114
(being the wrong posting in sales
book, and non-posting in sales returns
book, now rectified)

Solution – 10 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
(i) Commission a/c Dr. 25
To Interest a/c 25
(being wrong credit given to
commission a/c instead of interest a/c,
now rectified)
(ii) Repairs a/c Dr. 145
To Buildings a/c 145
(Being wrong debit given to buildings
a/c instead of repairs a/c, now
rectified)
(iii) Machinery a/c Dr. 50
To Wages a/c 50
(Being the wrong debit given to wages
a/c instead of machinery a/c, now
rectified)

Solution – 11 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
1. Chandana Bros. A/c Dr. 6,000
To Advertisement a/c 6,000
(being the wrong debit given to
advertisement expenses instead of
Chandana Bros. , now rectified)
2. Bapanaiah Drawings a/c Dr. 2,000
To Bapanaiah & Bros. A/c 2,000
(Being the wrong debit given to
Bapanaiah & Bros. Instead of
drawings account, now rectified)
3. Furniture a/c Dr. 1,500
To Furniture repairs a/c 1,500
(Being the wrong debit given to
furniture repairs a/c instead of
furniture a/c, now rectified)
4. Durgadas a/c Dr. 3,000
6.6 Rectification of Errors

To Travelling expenses a/c 3,000

(Being wrong debit given to travelling
expenses instead of Durgadas a/c,
now rectified)
5. Sales a/c Dr. 5,000
To Pullaiah a/c 5,000
(Being the wrong credit given to
sales a/c instead of pullaiah a/c,
now rectified)
6. Discount received a/c Dr. 300
Discount allowed a/c Dr. 300
To Suspense a/c 600
(being the wrong credit given to
discount received a/c instead of
discount allowed a/c, now rectified)

Solution – 12 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
1. Purchases a/c Dr. 1,000
To Suryam 1,000
(Being non-posting of the transaction
now rectified)
2. Jalal a/c Dr. 16,000
To Sales a/c 8,000
To Purchases a/c 8,000
(Being the sale of goods to Jalal
wrongly passed through purchases
book, now rectified)
3. Drawings a/c Dr. 500
To Purchases a/c 500
(Being the wrong debit given to
purchases a/c instead of drawings a/c,
now rectified)
4. Salaries a/c Dr. 7,000
To Ramakrishna a/c 7,000
(Being the wrong debit given to
personal a/c instead of salaries a/c,
now rectified)
5. Raju a/c Dr. 500
To Ramu a/c 500
(Being the wrong debit given to
Ramu’s account, instead of Raju’s
account, now rectified)

Solution – 13 :
Accounting - II 6.7

Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
1. Buildings a/c Dr. 10,500
To Repairs a/c 10,500
(Being the wrong debit given to
Repairs a/c instead of buildings a/c,
now rectified)
2. Kalyan a/c Dr. 150
To Kasiram a/c 150
(Being the wrong debit given to
Kasiram a/c instead of Kalyan a/c,
now rectified)
3. Salaries a/c Dr. 500
To Ramaiah a/c 500
(Being the wrong debit given to
Ramaiah instead of salaries, now
rectified)

III. One Side and Two Side Errors :

Solution – 14 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
1. Sales returns a/c Dr. 20
To Suspense a/c 20
(Being the under casting of sales
returns book, now rectified)
2. Srinivas a/c Dr. 600
To Purchases a/c 300
To Sales a/c 300
(Being the wrong entry in purchases
book instead of sales book, now
rectified)
3. Suspense a/c Dr. 99
To Giridhar a/c 99
(Being under credit given to Giridhar
a/c, now rectified)
4. Machinery a/c Dr. 800
To Carriage a/c 800
(Being the wrong debit given to
carriages a/c instead of Machinery
a/c, now rectified)

Solution – 15 :
6.8 Rectification of Errors

Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
a. Suspense a/c Dr. 1,350
To Pradeep a/c 1,350
(Being short credit in Pradeep a/c,
now rectified)
b. Ananda Rao a/c Dr. 500
To Appa Rao a/c 500
(Being wrong credit given to Anand
a/c instead of Appa Rao a/c, now
rectified)
c. Suspense a/c Dr. 1,200
To Rao a/c 1,200
(Being wrong debit given to Rao’s a/c
now rectified)
d. Sales returns a/c Dr. 200
To Suspense a/c 200
(Being short debit in sales returns a/c,
now rectified)

Solution – 16 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
a. Sales a/c Dr. 100
To Suspense a/c 100
(Being over casting of Sales book,
now rectified)
b. Ramana a/c Dr. 1,000
To Raman a/c 1,000
(Being the wrong credit given to
Ramana instead of Raman, now
rectified)
c. Purchases a/c Dr. 1,000
Sales a/c Dr. 1,000
To Lakshmi a/c 2,000
(Being the wrong posting in sales
book instead of purchases book, now
rectified)
d. Rent a/c Dr. 1,000
To Raja a/c 1,000
(Being the wrong debit given to Raja’s
a/c instead of Rent a/c, now rectified)

Solution – 17 :
Accounting - II 6.9

Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
i.. Rent a/c Dr. 600
To Ramaiah’s a/c 600
(Being wrong debit in Ramaiah a/c,
instead of rent a/c, now rectified)
ii. Furniture a/c Dr. 5,000
To Purchases a/c 5,000
(Being wrong debit in purchases a/c
instead of furniture a/c)
iii. Y’s a/c Dr. 270
To Sales a/c 270
(Being wrong posting of amount
now rectified)
iv. Sales a/c Dr. 100
To Suspense a/c 100
(Being the over casting of sales book,
now rectified)
v. Purchases a/c Dr. 800
To Tulasiram a/c 800
(Being omission of entry, now
rectified)

Solution – 18 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
a. Purchases a/c Dr. 5,000
To Suspense a/c 5,000
(Being undercasting of purchases
book, now rectified)
b. Raju’s a/c Dr. 14,000
To Sales a/c 14,000
(Being non record of transaction, now
rectified)
c. Purchase returns a/c Dr. 2,000
Purchases a/c 2,000
To Raju’s a/c 4,000
(Being wrong recording, rectified)
d. Purchases a/c Dr. 5,000
Sales a/c Dr. 5,000
To Atma’s a/c 10,000
(Being wrong posting, rectified)

Solution – 19 :
6.10 Rectification of Errors

Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
a. Krishna a/c Dr. 1,800
To Purchases a/c 1,800
(Being wrong amount posted in
purchasing book, now rectified)
b. Kiran’s a/c Dr. 500
To Kesav’s a/c 500
(Being wrong debit given to Kesav
a/c, now rectified)
c. Salaries a/c Dr. 1,000
To Ramu’s a/c 1,000
(Being wrong debit given to Ramu’s
a/c instead of salaries, now rectified)
d. Sales returns a/c Dr. 50
To Suspense a/c 50
(Being under casting of sales returns
book)
e. Purchases a/c Dr. 800
To Raju’s a/c 800
(Being non record of transaction, now
rectified)

Solution – 20 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
1. Sales a/c Dr. 200
To Suspense a/c 200
(Being over casting of sales book,
now rectified)
2. Suspense a/c Dr. 100
To Purchase returns book 100
(Being under casting of purchase
returns book, now rectified)
3. Wages a/c Dr. 1,000
To Ramu a/c 1,000
(Being wrong posting of personal a/c,
now rectified)
4. Furniture a/c Dr. 5,000
To Purchases a/c 5,000
(Being wrong debit given to purchases
account, now rectified)
5. Purchases a/c Dr. 1,000
To X a/c 1,000
Accounting - II 6.11

(Being omission of purchases, now

rectified)

Solution – 21 :

Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
i. Ravi a/c Dr. 2,400
To Sales a/c 2,400
To Purchases a/c
(Being the wrong entry made in
purchases book instead of sales book,
now rectified)
ii. Debtors a/c Dr. 5,000
To Suspense a/c 5,000
(Being the omission of Venkat’s a/c in
debtor’s, now rectified)
iii. Drawings a/c Dr. 800
To Purchases a/c 800
(Being the omission of personal use of
goods in books, now rectified)

Solution – 22 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
1, Purchases a/c Dr. 110.25
Sales returns a/c Dr. 110.25
To Suspense a/c 220.50
(Being wrong credit given to
purchases a/c instead of sales returns
a/c, now rectified)
2. Rajiv a/c Dr. 60
To Suspense a/c 60
(Being over casting of credit side
of Rajiv’s a/c, now rectified)
3. Bad debts a/c Dr. 25.00
To Suspense a/c 25.00
(Being the omission of bad debts
written off, now rectified)
4. Suspense a/c Dr. 50.00
To Ranga a/c 50.00
(Being the short credit given to
Ranga, now rectified)
5. Suspense a/c Dr. 15.00
6.12 Rectification of Errors

To Sales a/c 15.00

(Being the under casting of sales
book, now rectified)

Dr. Suspense a/c Cr.

Rs. Rs.
To Difference in books 240.50 By Purchases a/c 110.25
To Ranga a/c 50.00 By Sales returns a/c 110.25
To Sales a/c 15.00 By Rajiv a/c 60.00
By Bad debts a/c 25.00
305.50 305.50

Solution – 23 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
a. Suspense a/c Dr. 210
To Purchase returns a/c 210
(Being the omission of purchase
returns, now rectified)
b. Purchases a/c Dr. 400
Sales a/c 400
To Suspense a/c 800
(Being the wrong entry made in sales
book instead of purchases book, now
rectified)
c. Ramakanth a/c Dr. 770
To Suspense a/c 770
(Being the wrong amount and wrong
credit given to Ramakanth, now
rectified)
d. Rajmohan a/c Dr. 27
To Sales a/c 27
(Being the short fall in sales book,
now rectified)
e. Sales a/c Dr. 450
Suspense a/c Dr. 90
To Furniture a/c 540
(Being the wrong credit given to sales
a/c instead of old furniture a/c,
now rectified)
f. Drawings a/c Dr. 100
To Purchases a/c 100
(Being the omission of entry, now
recorded)

Dr. Suspense a/c Cr.

Rs. Rs.
To Difference in Trial balance 1,270 By Purchases a/c 400
Accounting - II 6.13

To Purchase returns a/c 210 By Sales a/c 400

To Furniture a/c 90 By Ramakanth a/c 770
1,570 1,570

Note : In the rectification of errors if there are natural errors they are not taking into
account in suspense account. For example, there is no need of using suspense account
in items (d) and (f).

Solution – 24 :
Journal proper
Date Particulars L.F. Debit Credit
Rs. Rs.
a. Suspense a/c Dr. 20
To Discount allowed a/c 20
(Being the over casting of discount
allowed account, now rectified)
b. Sales a/c Dr. 200
To Furniture a/c 200
(Being the wrong credit given to Sales
a/c, instead of furniture a/c,
now rectified)
c. Suspense a/c Dr. 90
To Hamid a/c 90
(Being excess debit given to Hamid
a/c now rectified)
d. Suspense a/c Dr. 2,500
To Bills payable a/c 2,500
(Being the rectification entry for
omission of posting the total of bills
payable book)

Dr. Suspense a/c Cr.

Rs. Rs.
To Discount allowed a/c 20 By Balance 2,610
To Hamid a/c 90 (Balancing figure)
To Bills payable a/c 2,500
2,610 2,610