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Trial Balance and Rectification of Errors — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountTrial Balance and Rectification of Errors4 Marks
Question
Pass Journal entries rectifying the following errors:
  1. A cheque for ₹ 10,000 was received from Ranjan on which ₹ 200 Cash Discount was allowed. The cheque was not honoured on due date and the amount of discount was credited to Discount Received Account.
  2. ₹ 2,000 paid as wages for machinery installation was debited to Wages Account.
  3. ₹ 5,000 received from Rakesh were credited to his Personal Account. The amount had been written off as bad debts earlier.
  4. Repair bill of machinery was recorded as ₹ 100 against the bill amount of ₹ 1,000.
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