The following errors were detected in the books of BYK and Co. after preparation of its trial balance : Purchase of office furniture costing ₹ 20,000 passed through purchase day book. Sales day book was undercast by ₹ 2,

CS CSEET · Fundamentals of Accounting · PYQS · October 2026
The following errors were detected in the books of BYK and Co. after preparation of its trial balance : Purchase of office furniture costing ₹ 20,000 passed through purchase day book. Sales day book was undercast by ₹ 2,500. A credit purchase of ₹ 1,400 from Suresh was passed in the purchase day book as ₹ 14,000. Rent paid ₹ 1,500 wrongly debited to furniture account. Sold goods worth ₹ 2,800 on credit to Prakash but was wrongly debited to Umesh's account. Recovery of bad debt amounting to ₹ 900, which was earlier written off, now credited to debtors account. Sale to Ram ₹ 5,000 posted to his account as ₹ 500. Purchase of stationery ₹ 2,000 wrongly entered in purchase account. Pass the journal entries to rectify these errors.

Topics: Rectification of Errors

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