Question
Pass necessary rectification entries to rectify the following journal entries written by Ramlal:
Date Particulars L.F. Debit(Rs.) Credit (Rs.)
$1$ Brokerage A/c. Dr.   $16,000$  
  To Cash A/c     $16,000$
  (Being the brokerage $Rs.16,000$ paid for the purchase of machinery for business.)      
$2$ Cash A/c. Dr.   $4,500$  
  To Karina's A/c.     $4,500$
  (Being the amount $Rs. 4,500$ written off as bad debts in last year, received in current year from Karina)      
$3$ Chaitali's A/c. Dr.   $6,900$  
  To Cash A/c.     $6,900$
  (Being the amount $Rs.6,900$ paid to Chaitali for cash purchase)      
  Total   $27,400$ $27,400$

Answer

Journal proper of Ramlal
Date Particulars L.F. Debit(Rs.) Credit (Rs.)
$1$ Machine A/c. Dr.   $16,000$  
  To Brokerage A/c.     $16,000$
  (Being the rectification of brokerage paid for purchase of machine debited wrongly to brokerage A/c)      
$2$ Karina's A/c. Dr.   $4,500$  
  To Bad debt recovered A/c.     $4,500$
  (Being the rectification of bad debts written off in last year received, credited wrongly to personal A/c)      
$3$ Purchase A/c. Dr.   $6,900$  
  To Chaitali's A/c     $6,900$
  (Being the rectification of cash purchase wrongly debited in Chaitali's A/c)      
  Total   $27,400$ $27,400$

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