Rectify the following errors:
Credit sales to Mohan ₹ 7,000 were not recorded.
Mohan's A/c Dr. 7,000 To Sales A/c 7,000 (Being credit sales to Mohan not recorded, now recorded)
Credit purchases from Rohan ₹ 9,000 were not recorded.
Purchases A/c Dr. 9,000 To Rohan's A/c 9,000 (Being credit purchases from Rohan not recorded, now recorded)
Goods returned to Rakesh ₹ 4,000 were not recorded.
Rakesh's A/c Dr. 4,000 To Purchases Return A/c 4,000 (Being goods returned to Rakesh not recorded, now recorded)
Goods returned from Mahesh ₹ 1,000 were not recorded.
Sales Return A/c Dr. 1,000 To Mahesh's A/c 1,000 (Being goods returned from Mahesh not recorded, now recorded)
Explanation
The question asks to rectify errors where transactions were completely omitted (not recorded). According to the principles of accounting shown in the context, rectification involves passing the original journal entry that was missed. For credit sales, the debtor is debited and sales are credited. For credit purchases, purchases are debited and the creditor is credited. For returns, the respective return accounts and personal accounts are adjusted.