1
Show the journal entries needed to correct the following errors:
(a) Purchases £1,410 on credit from A Ray had been entered in B Roy’s account.
(b) A cheque of £94 paid for printing had been entered in the cash column of the cash book
instead of in the bank column.
(c) Sale of goods £734 on credit to D Rolls had been entered in error in D Rollo’s account.
(d) Purchase of goods on credit L Hand £819 entered in the correct accounts in error as £891.
(e) Cash paid to G Boyd £64 entered on the debit side of the cash book and the credit side of
G Boyd’s account.
(f
) A sale of fittings £320 had been entered in the Sales account.
(g) Cash withdrawn from bank £200 had been entered in the cash column on the credit side of the
cash book, and in the bank column on the debit side.
(h) Purchase of goods £1,182 has been entered in error in the Furnishings account.