PASS JOURNAL ENTRIES TO RECTIFY THE FOLLOWING : 1 Rs 3000 paid to MohanLal for salary were debited to his - Accountancy - Trial Balance and Rectification of Errors

Question

PASS JOURNAL ENTRIES TO RECTIFY THE FOLLOWING :
1 Rs 3000 paid to MohanLal for salary were debited to his personal
account
2 A builder's bill for rs 5000 for erection of a small cycle shed
was debited to repairs account
3 An amount of Rs 600 due from Harish Bros which has been written
off ad bad debts in previous year, was unexpectedly recovered, and
has been credited to the personal a/c of harish Bros

Jayati Jawa · Accepted Answer

Dear Student,

The solution to your query is provided below:

Journal

Date
Particulars
L F
Debit
Amount
(Rs)
Credit
Amount
(Rs)

1
Salaries A/c
Dr

3,000

To Mohan Lal

3,000

(Salary to Mohan Lal was wrongly debited to his
personal account, now rectified)

2
Cycle Shed A/c
Dr

5,000

To Repairs A/c

5,000

(Construction of new shed was wrongly debited
to Repairs A/c, now rectified)

3
Harish Bros
Dr

600

To Bad Debts Recovered A/c

600

(Bad debts recovered from Harish Bros was
wrongly credited to his personal account, now
rectified)

Keep posting and keep studying!!

Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)

1.	Salaries A/c	Dr.		3,000
	To Mohan Lal				3,000
	(Salary to Mohan Lal was wrongly debited to his personal account, now rectified)

2.	Cycle Shed A/c	Dr.		5,000
	To Repairs A/c				5,000
	(Construction of new shed was wrongly debited to Repairs A/c, now rectified)

3.	Harish Bros.	Dr.		600
	To Bad Debts Recovered A/c				600
	(Bad debts recovered from Harish Bros. was wrongly credited to his personal account, now rectified)