CHAPTER : 12

RECTIFICATION OF ERRORS

Typology of Questions
R – Remembering

U- Understanding

A – Application

A&E- Analysis & Evaluation

FILL IN THE BLANKS

REMEMBERING:-
1. When an error effect two or more accounts is known as …………….. (double side error)
2. When an error effect only one account & also incurred difference in trial balance is known as
………………. (single side or arithmetical error)
3. All the errors can be classified into ………… categories. (four)
4. Difference in trial balance arise due to ……………… error. (single side error)
5. Error incurred due to transaction not recorded in journal is ………………error.
(omission error)
6. An amount wrongly recorded in journal is an error of ………………. (commission)
7. Transaction recorded in journal without using proper rules of accounting is known as
…………… error. (principal)
8. When two or more errors are committed in such a way that the net effect of the errors is nil,
such errors are known as …………………. error. (compensating)
9. Omission error can be further classified into ……………… category. (two)
10. It is easy to detect errors than to ………………. (fraud)

UNDERSTANDING:-
11. Suspense account appeared in the trial balance shown ……………… side error. (Single)
12. Rent paid correctly posted in rent account but not recorded in cash account is an example of
……………side error. (partial omission)

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13. If we have not posted an individual account in related ledger account is a
…………………..error. (partial omission)
14. Purchase of office furniture for Rs. 5000 has been debited to purchase account. It is
……………error. (principal error)
15. In rectification entry suspense account used when rectification is done after preparing
…………………… (Trial balance)
16. Ram account recorded instead of Shyam account is a …………………. error.
(commission)
17. Wages paid for building construction recorded in wages account is a …………… error.
(principal)
18. Sold goods were not recorded anywhere in the books is a ………………….. omission error.
(Complete)
19. Salary paid were not posted to salary account arise difference in trial balance ………..side.
(debit)

APPLICATION:-
20. In rectification entry purchase account……………………. if purchased goods were not
posted in purchase account. (debit)
21. Commission account debited by Rs. 500 instead of rent account, so in rectification entry rent
account will ……………. (debit Rs. 500)
22. Ajay a debtor not included in the list of sundry debtors list. To rectifying this error Ajay
account will ………. (debit)
23. Cash sale Rs 16000 were posted to sales account as Rs. 6000. In rectification entry sale
account will credit by Rs……………. (10000)
24. Sales return book over cast by Rs. 1000. For rectify this mistake sale return account
will…………….. by Rs………………….. (Credit , Rs. 1000)
25. Purchase book under cast by Rs. 500. For rectify this mistake purchase account will
…………….. by Rs………………….. (debit , Rs 500)
26. Goods withdrawn by kailash for personal use Rs. 500 were not recorded in the book. In
rectification entry ……………… account credited. (purchase)
27. Goods sold to Mohan Rs. 10,000 was posted to his account as Rs. 1000. To rectify error
Mohan account will debit by Rs………. (9000)
28. Furniture purchased for Rs. 5000 wrongly debited to purchase account. To rectify error
furniture account will………………. (debit Rs 5000)
29. ……………………account will Debit in rectify entry if bad debts Rs 2000 were not entered
in the books. (bad debts
2000)

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ANALYSIS, EVALUATION & CREATING:-
30. Interest paid Rs..700 were credited in interest account. To rectify error interest account will
debit by Rs. ……… (1400)
31. Received Rs. 1500 from Dev was posted to Anand account by Rs.1000. In rectification entry
Suspense account will debit by Rs………………….. (Rs. 500)
32. Brokerages Rs 800 paid were posted to travelling expense account Rs. 500. To rectify error
suspense account will Credited by Rs. ……… . (Rs. 300)
33. Cash received from Ramesh Rs. 2000 is correctly recorded in cash book but debited to his
account. To rectify mistake Ramesh account will credit by Rs……………… (Rs.4000)
34. Sale to Mukul 2300 on credit was recorded twice in the sales book. In rectification
entry……………account will be debited by 2300. (sales)
35. Goods return to Manoj Rs. 2000 was credited in ashok account as Rs. 1500. To rectify error
………. account will credit by Rs. …………………... (suspense account, Rs. 3500)
36. Credit purchased from Rohan Rs. 9000 was posted to the debit of his account as Rs. 6000. To
rectify mistake rohan account will be ………… by Rs.………… (credit , Rs. 15000)
37. Old furniture was sold for Rs. 450 but amount has been entered in the sales day book as Rs.
540. To correct this mistake suspense account will be credited by Rs……………. (Rs. 90)
38. Rs. 5000 paid as a rent to Gopal the owner of shop was debited to Gopal’s personal account
so difference arise in trial balance. This statement is ……………… (not correct)
39. Sale of Rs. 10,000 to Raman was recorded in purchase book while Suspense account will be
debited by …….amount. (Rs 20,000)

TRUE AND FALSE

REMEMBERING:-
1. On the basis of nature of errors, all the error can be classified into four categories. (True)
2. The errors of omission may be committed at the time of recording the transaction in the books
of original entry. (True)
3. Accounting entries are NOT recorded as per the GAAP. (False)
4. When two or more errors are committed in such a way that net effect of these errors on the
debits and credits of account is NIL, such errors are called compensatory errors. (True)
5. Errors of omission can be of two types. (True)
6. Errors are committed in two or more accounts, such errors are also known as one sided errors.
(False)

APPLICATION:-
7. Credit purchase from Mr. Kamal Rs.10,000, This transaction is not recorded in the book of
account. This type of errors is “error of omission”. (True)
8. Purchase of furniture, debited to purchase a/c. It is an “errors of principle”. (True)

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9. Mr. Sun is businessman deals in furniture, purchase of furniture debited to furniture a/c. It is
errors of principle. (True)
10. Wages paid for installation of machinery, debited to wages a/c. It is an example of error of
omission. (False)
11. Remuneration paid Rs20,000 was debited to employee’s personal account. Rectification entry
of above problem is: Remuneration/Salary A/c Dr.
To Employee’s personal A/c (True)
12. Dividend received on non-trade investment Rs.500, credited to Investment A/c. (False)

UNDERSTANDING:-
13. Old plant sold to Mr. Happy at its book value of Rs.5,000 was recorded in sales book. The
rectification enry is :
Sales A/c Dr.
To Machinery A/c (True)
14. Amount spent on additions to the buildings should be treated as capital expenditure.
(True)
15. If purchase book has been overcast by Rs.10,000 resulting in excess debit of Rs.10,000 in
purchase account and return inward book is undercast by Rs.10,000 resulting in short debit to
return inward account is a case of compensating errors. (True)
16. Credit sales to Mr. Day Rs.50,000 were not recorded in sales book. This is an error which do
not affect the trial balance. (True)
17. Old furniture sold recorded as sale of goods is example of one sided error. (False)
18. Goods were sold to Mr. Aman for Rs.40,000 and to Mr. Harsh for Rs.30,000. The transactions
were recorded properly in the sales book, but Rs.30,000 was posted to Mr. Aman, while
Rs.40,000 was posted to Mr. Harsh. This type of error is “Error of commission”.
(False)
19. If the total of debit side of trial balance is short, SUSPENSE ACCOUNT will shown credit
balance. (False)
20. If a mistake is committed in carrying forward a total of page no.14 to the page no.15 in sales
book. The type of error is “Error of commission”. (True)
21. An amount of Rs.15,000 withdrawn by the proprietor for his paying income tax debited to the
Trade Expenses Account. The rectification entry is :
Drawings A/c Dr. 15,000
To Trade Expenses A/c 15,000 (True)
22. Mr. Chhajer an amount Rs.10,000 deposited into fixed deposit through cheque of saving a/c.
Accountant instead of crediting Capital A/c , Bank A/c credited. This type of error is “Error
of commission”. However, fixed deposit a/c is correctly recorded. (True)
23. Rectification of error is part of an accounting. (True)
24. Error may be rectified after preparing final accounts. (True)

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ANALYSIS, EVALUATION & CREATING:-
25. 1% brokerage paid on purchase of 1,000 shares @ 100 each of TATA Company. Investment
a/c debited only by Rs.1,00,000 and payment made through Bank a/c recorded correctly. Is
investment debited correctly? (False)

26. Goods of the value of Rs.1,000 returned by Mr.SAD were entered in the sales book and posted
there from to the credit of his account. To rectify the errors, using a suspense account, it is
credited by Rs.2000. (True)
27. Discount allowed to Sardar doon & co. Rs.36 has not been entered in the discount column of
the cash book. The account of Sardar doon & co. has however, been correctly posted. The
discount account should not be debited by the entry, “To omission of entry in the cash book
Rs.72. (False)
28. An amount of Rs.2000 due from Mr. Dark, which had been written off as a bad debts in a
previous year, was unexpectedly recovered, and had been posted to the personal account. The
rectification entry is “Mr. Dark A/c debited and credited to bad debt recovered a/c.
(True)
29. A draft for Rs.1000 received from Vikash was dishonoured and had been posted to the debit
of sales return account. The rectification entry is ‘vikash’s a/c debit and credit sales return a/c
by Rs.1000. (True)
30. The total of “Discount allowed “column in the cash book, amounting to Rs.125 was not posted
using a suspense account. Rectification entry is
Discount allowed A/c Dr. 125
To Suspense A/c 125 (True)

31. Rs.5000 paid to Kapil were entered in cash book but omitted to the ledger using a Suspense
A/c, Rectification entry is
32. Kapil’s A/c Dr. 5000
To Suspense A/c 5000
(True)
th
33. A Sale of old machine on credit to Mr.Chirag for Rs.90,000 on 30 September 2018 was not
entered in the books at all. The book value of the machine was Rs.67,500. In rectification
entry machine account credited by Rs.67500. (True)

34. Goods cost Rs.10,000; market valueRs.12,000 distributed as charity were not recorded
anywhere. The rectification entry is
Charity A/c Dr. 1000
To Purchase A/c 1000 (True)

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 MULTIPLE CHOICE QUESTIONS
REMEMBERING:-
1. Errors of Commission do not permit
a) The trial balance to agree
b) Correct total of Balance sheet
c) Correct totaling of Trial Balance
d) None of the above. (A)

2. Error of omission arises when:

a) Any transactions is incorrectly recorded, either wholly or partially
b) Any transaction is left either wholly or partially
c) Any transaction Is recorded in a fundamentally incorrect manner
d) None of these (B)

3. Suspense Account in The Trial balance will be entered in the

a) Manufacturing A/c b) Trading a/c
c) Profit & Loss A/c d) Balance Sheet (D)
4. Error of commission arises when
a) Any transaction is recorded in a fundamentally incorrect manner.
b) Any transaction is incorrectly recorded; either wholly or partially
c) Any transaction is omitted to be recorded
d) Wrong rule is applied. (B)

5. Error of principle arises when

a) Any transaction is recorded in a fundamentally incorrect manner
b) Any transaction is left to be recorded either wholly or Partially
c) Any transaction recorded with double amount
d) None of these (A)

6. The preparation of a Trial balance is for:

a) Locating errors of omission
b) Locating errors of principle
c) Locating clerical errors
d) All of the above (D)

7. Wrong totaling of account is

a) Error of Principle b) Error of omission
c) Error of Commission d) Compensating Error (C)

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8. When wrong account is debited or credited which error it is :
a) Error of Principle b) Error of omission
c) Error of commission d) Compensating Error (C)

9. If any rule of accounting is violated, error results in

a) Error of Principle b) Error of omission
c) Error of commission d) Error of posting (A)

UNDERSTANDING:-
10. An item of Rs 72 has been debited to a personal account as Rs 27, is an error of
a) Error of Commission b)Error of Omission
c) Error of Principle d) None of the above
(A)
11. Errors which affect one account can be:
a) Errors of complete omission b) Errors of Principle
c) Errors of Partial Omission d) none of these (C)

12. Which of the following errors will not affect the trial balance?
a) Wrong balance of an account
b) Wrong totaling of an account
c) Writing an amount in the wrong account but on the correct side
d) Omission of an account from trial balance (C)

13. In case a trial balance does not agree, the difference is put to
a) Suspense A/c b) Drawings A/c
c) Capital A/c d) Trading A/c (A)

14. Sale of typewriter that has been used in the office credited to sales account , which account
is to be credited:
a) Sales A/c b) Cash A/c
c) Capital A/c d) Typewriter a/c (D)

15. Errors of carry forward from one year to another year affected
a) Personal Account b) Real Account
c) Nominal Account d) Both Personal &Real A/c (D)

16. If the amount is posted in the wrong account or it is written on the wrong side of the account,
it is called
a) Error of Omission b) Error of Commission
c) Error of Principle d) Compensating Error (B)

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17. Error of principle is
a) Credit purchase of machinery is recorded in purchase book
b) Credit purchase of machinery is recorded in journal proper
c) Credit purchase of goods recorded in purchase book
d) None of the above (A)

18. The amount of the dishonoured bill has been wrongly debited to the general expenses account.
Which type of error has been committed?
a) Error of principle
b) Compensating error
c) Error of complete omission
d) All of these (A)

APPLICATION:-
19. After providing the trial balance the accountant finds that the total of debit side is short by Rs
2,500. This difference will be
a) Credited to suspense account
b) Debited to suspense account
c) Adjusted to any of the debit balance accounts
d) Adjusted to any of the credit balance accounts (B)

20. Rs 3,000 received from sub-tenant for rent and entered correctly in the cash book is posted to
the debit of the rent account, in the trial balance
a) The debit total will be greater by Rs 6000 than the credit total
b) The debit total will be greater by Rs 3000 than the credit total.
c) Subject to other entries being correct the total will agree.
d) None of the above (A)

21. Sales to Shyam of Rs500 not recorded in the books would affect
a) Shyam’s Account
b) Sales Account
c) Sales Account and Shyam’s Account
d) Cash Account (C)

22. Sales to Ram, Rs 336 posted to his account as Rs 363 will affect:
a) Sales account
b) Ram’s account
c) Cash Account
d) All accounts (B)

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23. Purchase of office furniture for Rs 20,000 has been debited to Purchase A/c it is:
a) An error of omission
b) An error of commission
c) Compensating Error
d) An error of Principle (D)

24. Rs 1500 received from Bahadur, whose account was previously written off as bad debt should
be credited to
a) Bahadur’s A/c
b) Bad Debts Recovered A/c
c) Suspense A/c
d) Cash A/c (B)

25. A briefcase purchased for Rs 800 for the son of a partner was debited to General Exp. A/c
with Rs 80. In the rectifying entry, Drawing a/c should be debited with
a) Rs 880
b) Rs 720
c) Rs 800
d) Rs 80. (C)

26. Purchase of office furniture RS 1200 has been debited to General Expenses Account. It is:
a) A clerical error
b) An error of principle
c) An error of omission
d) A compensating error (B)

27. Goods purchased from A for Rs 30,000 passed through the sales book. The error will result
in
a) Increase in gross profit
b) Decrease in gross profit
c) No effect on gross profit
d) Either a) or b) (A)

28. Discount allowed Rs 93 to Mohan has been credited to his account by Rs 39 the error will be
rectified by :
a) Crediting Mohan by Rs 54.
b) Debiting Mohan by Rs 54.
c) Debiting discount by Rs 54.
d) Crediting discount by Rs.54 (A)

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29. Which of the following error is an error of principle?
a) Rs.600 received from X has been debited to his account
b) Purchase of Rs.2000 has been entered in the same journal
c) Repairs for the building have been debited to building account
d) None of these (C)

30. Purchased goods from X for Rs.2400 but was recorded as Rs.4200 to the debit of X. In the
rectifying entry , X A/c will be credited with
a) Rs.4800
b) Rs.6600
c) Rs.8400
d) Rs.2400 (B)

ANALYSIS & EVALUATION:-

31. Rent paid to landlord amounting to Rs 500 was credited to Rent A/c with Rs 5000. In the
rectifying entry, Rent A/c will be debited with
a) Rs 5,000
b) Rs 500
c) Rs 5,500
d) Rs 4,500 (C)

32. Purchased goods form Gopal for Rs 3,600 but was recorded in Gopal’s A/c as RS 6300. In
the rectifying entry Gopal’s A/c will be debited with
a) 9,900
b) 2,700
c) 2,600
d) 6,300 (B)

33. Credit sales to Mahesh Rs.200 was posted to Mahesh’s a/c by Rs.2000. Mahesh’s a/c will
credited by :
a) Rs 2200
b) Rs 200
c) Rs 2000
d) Rs 1800 (D)

34. Sohan returned goods to us amounting Rs 4200 but was recorded as Rs 2400 in his account,
in the rectifying entry Sohan’s A/c will be credited with
a) Rs 1800
b) Rs 4,200
c) RS 2,400

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 d) Rs 6,600 (A)

35. Goods sold to Sethi for Rs 640 was recorded in his account as Rs 460. In the rectifying entry,
Sethi’s A/c will be debited with
a) Rs 180
b) Rs 460
c) Rs 640
d) Rs1100 (A)

36. If a purchase return of Rs 2000 has been wrongly posted to the debit of the sales returns
account, but has been correctly entered in the suppliers account the total to the:
a) Trial balance would show the debit side to be Rs 2000 more than the credit
b) Trial balance would show the credit side to be Rs 2000 more than the debit
c) Debit side of the Trial balance will be Rs 4000 more than the credit side
d) Credit side of the trial balance will be Rs 4000 more than the debit side (C)

37. Goods worth RS 24000 were returned by X. the accountant however, credited the sales returns
account by Rs 42,000. In order to rectify this error, what should be done?
a) Debit the sales return account by Rs 42,000.
b) Credit the sales return account by Rs 24,000
c) Debit the sales return account by Rs 66,000
d) Debit the sales return account by Rs 18,000 (C)

38. A bill receivable of Rs 500 was dishonoured and credited as Rs 50 in B/R A/c. the error will
be rectified by:
a) Crediting debtor by Rs 450
b) Crediting bills receivable by Rs 450
c) Debiting bills receivable by Rs 450
d) Debiting debtors A/c by Rs 550 (B)

39. Purchase book was carried forward as Rs.125 instead of Rs.225

a) Profit will decrease by Rs.100
b) Profit will increase by Rs.100
c) No change
d) Profit will decrease by Rs.200 (B)

40. Goods costing Rs.10000 taken by the proprietor for personal use were credited to Sales
Account. While passing rectifying entry :
a) Drawing Account to be debited and Purchase Account to be credited.
b) Sales Account to be debited and Drawings Account to be credited
c) Sales Account to be debited and Purchases Account to be credited

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 d) Sales Account to be debited and Suspense Account to be credited. (C)

41. Credit Sales to X of Rs.3000 recorded in purchase book. This came to notice after preparing
the final accounts. The rectification entry is :
a) X a/c debit to Sales a/c
b) X a/c debit to Suspense a/c
c) Purchase a/c debit to Sales a/c
d) None of these (D)

42. An amount of Rs.286 due from Bimla , written off as bad debt in a previous year, was
recovered and credited to the personal account of Bimla. The rectifying entry is :
a) Bank a/c debit to Bimla’s a/c
b) Bimla’s a/c debit to Bank a/c
c) Bank a/c debit to Bad debt Recovered a/c
d) Bimla’s a/c debit to Bad debt Recovered a/c (D)

MATCH THE FOLLOWING

1. Match the following (Remembering)
Statement Type of error
1. Errors which are committed due to wrong posting a. Error of Principle
of transaction.
2. Errors committed due to missing an entry. b. Error of omission
c. Compensating Error
d. Error of commission
(Ans. 1-d ; 2-b)

2. Match the following

Statement Type of error
1. Errors occurred due to ignorance of principles of a. Error of Principle
accounting
2. Errors happening due to committing two or more b. Error of omission
errors eliminating their mutual effect
c. Compensating Error
d. Error of commission
(Ans.1-a ; 2-c)

3. Match the following (Analzing)

Statement Options
1. Goods given away as charity Rs. 5,000 omitted to be a. will not affect the Trial
recorded Balance

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 2. Cash paid Rs. 10,000 to Ram omitted to be recorded b. will affect the Trial Balance
in his A/c
(Ans. 1-a; 2-a)

4. Match the following

Statement Options
1. Sold goods Rs. 2,000 to Ravi, debited in Ravish’s A/c a. will not affect the Trial
Balance
2. Cash Book debited in excess Rs. 1,000 b. will affect the Trial Balance

(Ans.1-a ; 2-b)

5. Match the following (application)

Error Rectification Entry
1. Credit sales Rs. 10,000 to Sohan were Recorded as a. Sohan’s A/c Dr. 2,000
12,000 To Sales A/c 2,000
2. Credit sales Rs. 10,000 to Sohan were Recorded as b. Sales A/c Dr. 2,000
Rs. 8,000 To Sohan 2,000
c. Sohan Dr. 10,000
To Suspense A/c 10,000
d. Suspense A/c Dr. 10,000
To Sales A/c 10,000
(Ans.1-b ; 2- a)

6. Match the following

Error Rectification Entry
1. Credit sales Rs. 10,000 to Sohan were omitted to a. Sohan’s A/c Dr. 2,000
passed through Sales Account To Sales A/c 2,000
2. Credit sales Rs. 10,000 to Sohan were Omitted to be b. Sales A/c Dr. 2,000
written in Sohan’s A/c To Sohan 2,000
c. Sohan Dr. 10,000
To Suspense A/c 10,000
d. Suspense A/c Dr. 10,000
To Sales A/c 10,000
(Ans. 1-d; 2-c)
7. Match the following (understanding)
Rectification Entry Type of Error
1. Drawings A/c Dr. 500 a. Single-sided Error
To Purchases A/c 500
(Goods drawn for personal use Omitted to be recorded,
now rectified)
2. Suspense A/c Dr. 900 b. Double-sided Error
To Rakesh 900
(cash received from RakeshRs. 1,000
wrongly posted as Rs. 100, now rectified)
(Ans.1-b ; 2-a)

8. Match the following

Rectification Entry Type of Error

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 1. Purchases A/c Dr. 5,000 a. Single-sided Error
To suspense A/c 5,000
(Bought goods for cash omitted to be
recorded in Purchases A/c, now rectified)

2. Rohan’s A/c Dr. 300 b. Double-sided Error

To Discount received A/c 300
(Discount received from Rohan not
recorded, now corrected)

(Ans.1-a ; 2-b)

9. Match the following (understanding)

Statement Type of Error
1. Sales book overcast by Rs. 700 a. Error of Principle
2. Goods purchased Rs. 3,000 omitted to be recorded b. Error of omission

c. Compensating Error
d. Single sided error
(Ans.1-b ; 2-b)

10. Match the following (understanding)

Statement Type of Error
1. Paid cash Rs. 1,500 to Usha, debited in Uma’s A/c a. Error of Principle
2. Paid wages Rs. 500 on purchases of a Machine b. Error of omission
Debited in WagesA/c
c. Compensating Error
d. Error of commission
(Ans.1- d; 2-a)
11. Match the following (Remembering)
Statement affected account to be
1. For cancelling the effect of excess Debit : a. Debit
2. For cancelling the effect of short Debit : b. Credit
c. None of the above
(Ans.1-b; 2-a)

12. Match the following

1. Rent paid Rs 500 was credited to Rent account .what a. 5,000

amount will be debited in Rent account
2. Rent paid Rs 500 was credited to Rent account with b. 500
Rs 5,000 .what amount will be debited in Rent
account
c. 1,000
d. 5,500
(Ans.1-c ; 2-d)
13. Match the following

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 1. Purchased goods form Gopal Rs 3,600 was posted a. 3,600
to the debit of Gopal Rs 6,300.what amount will be
credited to gopal .
2. Purchased goods form Gopal Rs 3,600 was posted b. 9,900
to the credit of Gopal Rs 6,300.what amount will be
Debited to gopal .
c. 2,700
d. 6,300
(Ans.1-b; 2-c)

14. Match the following

1. Sold Goods to Ram Rs 50,000 was wrongly credited a. Debited

to Ram account. To rectify Ram Account will be :
2. Purchased Goods From Ram Rs 50,000 was wrongly b. Credited
Debited to Ram account. To rectify Ram Account
will be :
c. No debit
d. No credit
(Ans.1- a; 2-b)

15. Match the following

1. A sum of Rs 375 owed by Ravi has been included in a. Overcast

the list of Sundry creditors .Then the Total amount
of sundry debtors Is :
2. A sum of Rs 375 owed by Ravi has been included in b. Under cast
the list of Sundry creditors .Then the Total amount
of sundry Creditors Is :
c. Correctly cast
(Ans.1-b; 2- a)

16. Match the following

1. Errors which do not affect the trial balance . a. Credit Purchase from raj Rs
10,000 were recorded in
sales book
2. Errors which do not affect the trial balance . b. Credit purchase from raj Rs
10,000were recorded in sales
book but raj account was
credited
c. Both
d. None of these
(Ans.1-a; 2-b)

17. Match the following

1. Amount payable to ram for Repairs done to furniture a. 10,000
Rs 1,500 and furniture supplied Rs 9,500 were
recorded in purchase book as 10,000. In this to rectify
Ram account will be credited with amount :

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 2. Amount payable to ram for Repairs done to furniture b.9,500
Rs 1,500 and furniture supplied Rs 9,500 were
recorded in purchase book. In this to rectify Purchase
account will be credited with amount :
c. 1,000
d.1,500
(Ans.1-c; 2-a)

18. Match the following

1. Discount allowed to customer Rs 500 has been posted a. overcast

to the credit of Discount Received account , then the
total amount of discount Received account is :
2. Discount allowed to customer Rs 500 has been posted b. undercast
to the credit of Discount Received account , then the
total amount of discount allowed account is :
c. Correctly cast
d. None of these
(Ans.1-a; 2b)

19. Match the following

1. Double – sided Errors a. Credit sale to amit Rs 7,000

were recorded as Rs 7,200
2. Single – Sided errors b. Credit sales to Arun Rs
7,000 was posted to credit
side of Arun account
(Ans. 1- a; 2-b)

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