1Give the journal entries needed to record the corrections of the following. Narratives are
not required.
(a) Extra capital of £5,000 paid into the bank had been credited to Sales account.
(b) Goods taken for own use £72 had been debited to Sundry Expenses.
(c) Private rent £191 had been debited to the Rent account.
(d) A purchase of goods from D Pine £246 had been entered in the books as £426.
(e) Cash banked £410 had been credited to the bank column and debited to the cash column in
the cash book.
(f) Cash drawings of £120 had been credited to the bank column of the cash book.
(g) Returns inwards £195 from G Will had been entered in error in T Young’s account.
(h) A sale of a printer for £100 had been credited to Office Expenses.
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