Rectify the following errors:
Credit Sales to Mohan ₹ 7,000 were recorded in purchases book.
Mohan's A/c Dr. 14,000; To Purchases A/c 7,000; To Sales A/c 7,000; (Being credit sales to Mohan recorded in purchases book, now rectified)
Credit Purchases from Rohan ₹ 9,00 were recorded in sales book.
Purchases A/c Dr. 9,000; Sales A/c Dr. 9,000; To Rohan 18,000; (Being credit purchases from Rohan recorded in sales book, now rectified)
Goods returned to Rakesh ₹ 4,000 were recorded in the sales return book.
Rakesh A/c Dr. 8,000; To Sales Return A/c 4,000; To Purchase Return A/c 4,000; (Being goods returned to Rakesh recorded in sales return book, now rectified)
Goods returned from Mahesh ₹ 1,000 were recorded in purchases return book.
Purchase Return A/c Dr. 1,000; Sales Return A/c Dr. 1,000; To Mahesh 2,000; (Being goods returned from Mahesh recorded in purchases return book, now rectified)
Goods returned from Nahesh ₹ 2,000 were recorded in purchases book.
Sales Return A/c Dr. 2,000; To Purchases A/c 2,000; (Being goods returned from Nahesh recorded in purchases book, now rectified)
Explanation
These errors fall under the category of 'Errors of Principle' or 'One-sided Errors' where transactions are recorded in the wrong subsidiary book, affecting the wrong accounts.
For part (a), sales were treated as purchases. This wrongly debited Purchases and credited Mohan. To correct this, we must credit Purchases to remove the error and credit Sales to record the transaction, while debiting Mohan to correct his personal account (7,000 + 7,000 = 14,000).
In part (b), purchases were treated as sales. This wrongly debited Rohan and credited Sales. Rectification requires debiting Purchases, debiting Sales to cancel the wrong credit, and crediting Rohan to correct his account (9,000 + 9,000 = 18,000).
For parts (c) and (d), returns were recorded in the opposite return books. This involves reversing the effect on the nominal accounts (Return Inwards/Outwards) and correcting the Personal Accounts (Rakesh/Mahesh).
In part (e), goods returned (Sales Return) were recorded as Purchases. This wrongly debited Purchases. Since the personal account of Nahesh was correctly credited in the Purchases book, only the nominal accounts need adjustment: debiting Sales Return and crediting Purchases.