ACCOUNTANCY answer

Journal
Debit Credit
Date Particular L.F. Amount Amount
Rs Rs
(i) Suspense A/c Dr. 500
To Purchases A/c 500
(Purchase Book was over cast now rectified)
(ii) Salaries A/c Dr. 3,000
To Mr. Ajay 3,000
(Salary paid to Mr. Ajay was debited wrongly to Mr. Ajay’s Account)
(iii) Shashi Dr. 600
To Sales A/c 300
To Purchases A/c 300
( Goods sold to Shashi was wrongly passed through Purchases Book, now
rectified)
(iv) Return Inwards A/c Dr. 9
To Suspense A/c 9
(Return Inwards Book was added short by Rs 9, now rectified)
(v) Furniture A/c Dr. 35
Happy Traders A/c Dr. 18
To Purchases A/c 53
(Purchase of Chair Rs 35 was recorded in the Purchases Book As Rs 53, now
rectified)