CH 3.3 Errors - S

Chapter 3.3: Accounting Process-3 (Errors & Rectification) [3.
3]-1

Rectifying Entry (fzj mskvabx `vwLjv)
fyj mvaviYZ `yB aiYit
1. GKZidv fyjt h fyj WweU A_ev wWUi h Kvbv GKwU c RwoZ _vK, ZvK GKZidv fyj ejv nq|
2. `yZidv fyjt h fyj WweU Ges wWU `ywU cB RwoZ _vK, ZvK `yZidv fyj ejv nq|
fyj mskvabi mgq ev chvq wZbwUt
1 iIqvwgj cZi c~e;
2 iIqvwgj cZi ci wK P~ov wnmve cZi c~e;
3 P~ov wnmve cZi ci|

hw` c k mskvabx `vwLjvi mgq DjL bv _vK Ze Zv iIqvwgj cZi ci wK P~ov wnmve cZi c~e mskvab
Kiv nQ gb KiZ ne| G UxKv c`vb KiZ ne|

GK bRi fyj mskvabi cwZ
wgK mskvabi chvq GK Zidv fyj mskvab `yZidv fyj mskvab

1

iIqvwgj cZi
c~e

G aiYi fyj mskvabi Rb mskvabx
Rve`vi cqvRb nq bv| mswk LwZqvb
wnmveLvZi fyji UvKvi cwigvY viv
WweU ev wWU Ki mskvab KiZ nq|

RwoZ wnmve LvZmg~nK cqvRbgZ
WweU wWU Ki mskvabx `vwLjv w`Z
nq|

G KLbB Suspense A/C
Avme bv|

2

iIqvwgj cZi
ci wK P~ov
wnmve cZi c~e

fyj mskvabx `vwLjvq h Kvb GKwU
c Suspense A/C _vKe|

h wnmve fyj _vK Zv wbq mskvabx
`vwLjv w`Z ne|
H

3

P~ov wnmve cZi
ci

GKwU c Suspense A/C ne|

Aci c gybvdvRvZxq nj Zvi
cwieZ Income Summary
Adjustment Ges g~jabRvZxq nj
mswk mw ev `vq wnmve nq|

fyj wnmvewU gybvdvRvZxq nj Zvi
cwieZ Income Summary
Adjustment Ges g~jabRvZxq nj
mswk mw ev `vq wnmveK WweU ev
wWU KiZ nq|

`ywU wnmveB gybvdvRvZxq nj Kvbv
mskvabx `vwLjvi cqvRb bB|

[3.3]-2 SAYEED AHMAD, BCS (General Education); Lecturer (Management); Cell: 01917542290

GKZidv I `yZidv fzjmg~n

K. GKZidv fyjmg~n (One sided errors)t

1. Kvb wbw` wnmveLvZi fyjt hgb- nvweeK c` 5000 UvKv Zvi wnmve 500 UvKvq WweU Kiv nqQ| G aiYi fyj
jv nQt

(K) Kvb wnmve Kg jLv (Undercasting) : hgb- Sales account was under casted by Tk. 1000.
(L) Kvb wnmve ewk jLv (Overcasting) : hgb- Purchase account was overcastted by Tk. 1000.
(M) Kvb wnmve `yevi jLv (Recorded twice) : hgb- Sales to Razib Tk. 2,000 was wrongly
credited twice to sales account.
(N) Kvb wnmveK wecixZ w`K jLv: hgb- Commission received Tk. 200 debited to Commission
account.

2. Kvb wekl Rve`v eBqi hvMdj wbYq fyjt hgb- Purchase book was overcast by Tk. 1000.

3. Kvb jb`bi GK c wnmvef~ bv njt hgb- Goods Tk. 500 sold to Asif and entered in the sales
book but was not posted into Asif account.

L. `yZidv fyjmg~n (Two sided errors)t

1. Kvb wekl Rve`v eBqi UvKvi AsK Kg ev ewk wjwce Kij t hgb- A purchase of Tk. 2,000 on account
entered in the Purchase Day Book as Tk. 200.

2. wekl Rve`v eB cwieZb Ki Kvb jb`b wjwce Kiv njt hgb- Credit purchase of goods of Tk. 1500
has been wrongly entered through the Sales book.

3. GK wnmveLvZi cwieZ Ab wnmveLvZ jLv njt hgb- Purchase of furniture Tk. 500 was passed
through the purchase account.

4. Kvb jb`b wnmvei eBZ Av` wjwce bv njt hgb- Sales return Tk. 400 was not recorded.

`yZidv fyj mskvabi Rb wbgv wZbwU avc AbymiY KiZ nqt
1 mwVK `vwLjvt Kx nIqv DwPZ wQj
2 fyj `vwLjvt Kx Kiv nqQ
3 mskvabx `vwLjvt GLb Kx nIqv DwPZ

wekl Rve`v eB msv `vwLjvt

Purchase Book Sales Book Purchase Return Book Sales Return Book
Purchase........ Dr.
Account Payable.. Cr
Account Receivable Dr.
Sales............... Cr
Account Payable.. Dr.
Purchase Return.. Cr
Sales...... Dr
Account Receivable. Cr

Chapter 3.3: Accounting Process-3 (Errors & Rectification) [3.3]-3

GKZidv fyj mskvabi wbqgvejx
(iIqvwgj cZi ci)

1. Kvb wnmve Kg jLv njt G h wnmve Kg jLv nqQ m wnmveK evovZ ne| A_vr D wnmvewU ^vfvweKfve
WweU nj Zv mskvabx Rve`vq WweU Ges ^vfvweKfve wWU nj wWU KiZ ne| Abw`K wecixZ wnmvewU ne AwbwZ
wnmve| hgbt
jb`b mskvabx `vwLjv Debit Credit
Purchase account was under casted by Tk.
5000.
Purchase
Suspense
5,000
5,000

2. Kvb wnmve ewk jLv njt G h wnmve ewk jLv nqQ m wnmveK KgvZ ne| A_vr D wnmvewU
^vfvweKfve WweU nj Zv mskvabx Rve`vq wWU Ges ^vfvweKfve wWU nj WweU KiZ ne| hgbt
jb`b mskvabx `vwLjv WweU wWU
Goods sales to Tipu Tk. 500 was duly credited to
sales account but wrongly debited to his account
as Tk. 2,000
Suspense
Tipus
1800
1800

3. Kvb wnmve jLv bv njt hw` Kvb jb`bi GKwU c wnmvef~ bv Kiv nq, Ze ev` cov wnmvewU WweU ev wWU
KiZ ne| A_vr D wnmvewU ^vfvweKfve WweU nj Zv mskvabx Rve`vq WweU Ges ^vfvweKfve wWU nj wWU ne|
hgbt
Goods Tk. 500 sold to Asif and entered in the
sales book but was not posted into Asif account.
Asif
Suspense
500
500

4. Kvb wnmve `yevi jLv njt Kvb wnmve GKevii cwieZ `yevi jLv nj AwZwi GKevi KgvZ ne| hgbt
Drawings account was debited twice by Tk.
2,500
Suspense
Drawings
2,500
2,500

5. Kvb wnmveK wecixZ w`K jLv njt AbK mgq Kvb wnmveK WweUi cwieZ wWU ev wWUi cwieZ WweU
Kiv nq| G mwVK `vwLjvi Rb GKevi Ges fyj mskvabi Rb GKevi gvU `yevi ev wY UvKv viv mskvabx `vwLjv w`Z ne|
A_vr Kvb wnmve WweUi cwieZ wWU Kiv nj wY UvKv viv D wnmvewUK WweU KiZ ne| Avevi Kvb wnmveK wWUi
cwieZ WweU Kiv nj wY UvKv viv wWU KiZ ne|
Commission received Tk. 2000 debited to
Commission account.
Suspense
Commission
4,000
4,000


`yZidv fyj mskvabi wbqgvejx
(iIqvwgj cZi ci)

1. Kvb wekl Rve`v eBZ Kg jLv njt
G Kg AsKi Rb mswk wekl Rve`v eBqi Rb mvaviY Rve`v hv nq mskvabx Rve`v ZvB ne| hgbt
A purchase of Tk. 2,000 on account entered in
the Purchase Day Book [not Purchase A/C] as
Tk. 200.
Purchase
Account Payable
1,800
1,800

2. Kvb wekl Rve`v eBZ ewk jLv njt
G AwZwi AsKi Rb mswk wekl Rve`v eBqi Rb mvaviY Rve`v hv nq mskvabxZ Zvi wecixZ Rve`v ne|
hgbt
A sale of Tk. 500 on account entered in the
Sales Day Book as Tk. 5,000
Sales
Account Receivable
4500
4,500

3. wnmvei cv_wgK eB cwieZb Ki jb`b wjwce Kiv njt
G `ywU mskvabx Rve`v `vwLjv w`Z net

(a) fyj eBqi Rb wecixZ Rve`v
(b) mwVK eBqi Rb mvaviY Rve`v

Credit purchase of goods of Tk. 1500 has been
wrongly entered through the Sales book.

(a) Sales
Account Receivable
(b) Purchase
Account Payable
1,500

1,500

1,500

1,500

4. GK wnmve LvZi cwieZ Ab wnmveLvZ jLv njt
h wnmve fyj jLv nqQ mskvabx Rve`vq mwU WweU nj wWU Ges wWU nj WweU KiZ ne| Abw`K wecixZ
wnmvewU ne mswk mwVK wnmve|
Purchase of furniture Tk. 5,000 was passed
through the purchase account.
Furniture
Purchase
5,000
5,000

5. Kvb jb`b wnmvef~ Kiv bv njt
G D jb`bi Rb mvaviY Rve`v hv nq mskvabx Rve`v ZvB ne| hgbt

Sales return Tk. 500 was not recorded. Sales Return
Account Receivable
500
500


Solution

Problem-1 [NU-2011] Rectify the following errors by necessary journal entries:-
(i) The sales book has been overcast by Tk. 500
(ii) The cost of repair of office room Tk. 200 has been debited to purchase account.
(iii) A payment of Tk. 2000 to Account payable has been debited to purchase account.
(iv) Goods worth Tk. 1,000 returned to supplier M/s Taher Traders entered in the sales book as a credit sales.
(v) Amount of Tk. 700 withdrawn by the proprietor for his personal expenses has been debited wrongly as trade
expenses.

Solution: Problem-1
General Journal
(Rectifying Entries)
Date Description Ref. Debit Credit

i Sales Revenue
Suspense
(Sales book was overcasted, now rectified )
500
500
ii Office Maintenance
Purchase
(Purchase account was wrongly debited, now rectified)
200
200
iii Accounts Payable
Purchase
2000
2000
iv (a) Sales Revenue
Account Receivable
1000
1000
(b) Accounts Payable
Purchase return & allowance
(Sales book was wrongly credited, now rectified)
1000
1000
v Drawings
Trade expense
(Trade expenses account was wrongly debited, now
rectified)
700
700


Problem-2 Rectify the following errors by necessary journal entries:-
GK Zidv fzj:
a. Sales returns book was under cast by Tk. 4,000.
b. Purchase day book was overcasted by Tk. 3,000.
c. Discount received Tk. 500 was credited to the discount account as Tk. 5,000
d. Rent received Tk. 2,500 was debited to Rent Account.
e. Discount allowed Tk. 200 was not posted to Discount Account from cash book.
f. Salary paid to Jahid Tk. 6,000 was debited to Salaries account and again to Jahid account.
g. A sale of goods to Razi of Tk. 7,000 had been credited to his account.
h. Goods purchased from Akib amounting Tk. 5,000 were entered in the Purchase Day Book but were
omitted to be posted to his account in Creditors Ledger.
i Goods returned by Faruk of Tk 2,000 was not debited to Returns Inward Account [not Returns
Inward Book].

Solution: Problem-2
General Journal
(Rectifying Entries)

a Sales
Suspense
(Sales return book was under casted, now rectified )
4,000
4,000
b Suspense
Purchase
(Purchase day book was overcasted, now rectified )
3,000
3,000
c Discount (5000-500)
Suspense
(Receipt of discount was overcasted, now rectified )
4,500
4,500
d Suspense
Rent Revenue (2500+2500)
(Rent revenue was wrongly debited, now rectified)
5,000
5,000
e Discount
Suspense
(Discount allowed was not posted, now rectified)
200
200
f Suspense
Jahid
(Jahids account was wrongly debited, now rectified)
6000
6000
g Razi (7000+7000)
Suspense
(Razis account was wrongly credited, now rectified)
14000
14000
h Suspense
Akib
(Akibs account omitted to be posted, now rectified)
5000
5000
i Returns inward
Suspense
(Return inward account was not wrongly debited, now rectified)
2000
2000

Problem-3 Rectify the following errors by necessary journal entries:-

`yZidv fzj:
a. Sales of Tk. 4,000 to Abir was not recorded in the Sales Day Book.
b. Goods received from from ABC Co. on the closing date of the year costing Tk. 2,000 was included
in inventory but invoice has not been received.
c. Wages paid for installation of Machinery Tk. 3,000 was debited to wages account.
d. Goods costing Tk. 1,500 taken by the proprietor for his personal use had been debited to Sundry
Expenses Account.
e. Sale of Furniture of Tk. 2,800 had been credited to sales account.
f. Purchase of a Printer for Tk. 3000 had been debited to purchase account.
g. Repairs to office car for Tk. 3,000 were debited to office car account.
h Purchase from Razu Tk. 420 was entered in the Purchase Day Book as Tk. 240
i Purchase of furniture of Tk. 2000 passed throgh the Purchase book Tk. 20000

Solution: Problem-3
General Journal (Rectifying Entries)
a Accounts Receivable-Abir
Sales Revenue
(Sales was not recorded in Sales Day Book, now rectified )
4,000
4,000
b Purchase
Accounts Payable- ABC Co.
(Credit purchase was not recorded, now rectified )
2,000
2,000
c Machinery
Wages expense
(Installation of Machinery was wrongly debited to wages
account, now rectified)
3000
3000
d Drawings
Sundry Expenses
(Personal withdrawal was wrongly debited to sundry
expenses account, now rectified)
1,500
1,500
e Sales Revenue
Furniture
(Sale of furniture was wrongly credited to Sales account,
now rectified)
2,800
2,800
f Office Equipment
Purchase
(Purchase of printer was recorded as purchase, now rectified)
3,000
3,000
g Repairs
Office Car
(Repairs to office car was wrongly debited to office car account,
now rectified)
3,000
3,000
h Purchase (420-240)
Accounts Payable-Razu
(Purchase day book was under casted, now rectified)
180
180
i (a) Accounts Payable
Purchase
(b) Furniture
Accounts Payable
(Purchase of furniture was wrongly recorded through Purchase
book, now rectified)
20000

2000

20000

2000
Problem-4 [Kieso 9e: P2-4B] The trial balance of Syed Moiz Co. shown below does not balance.

SYED MOIZ CO.
Trial Balance
June 30, 2010
Debit Credit
Cash 3340
Accounts Receivable 2731
Supplies 1200
Office Equipment 2600
Accounts Payable 3666
Unearned Revenue 1100
S. Moiz, Capital 8000
S. Moiz, Drawing 800
Service Revenue 2480
Salaries Expense 3200
Office Expense 810
12,441 17,486

Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal
reveals the following errors:

1. Cash received from a customer in payment of its account was debited for Tk. 480, and Accounts Receivable
was credited for the same amount. The actual collection was for Tk. 840.
2. The purchase of a computer on account for Tk. 620 was recorded as a debit to Supplies for Tk. 620 and a
credit to Accounts Payable for Tk. 620.
3. Services were performed on account for a client for Tk. 890. Accounts Receivable was debited for Tk. 890,
and Service Revenue was credited for Tk. 89.
4. A debit posting to Salaries Expense of Tk. 700 was omitted.
5. A payment of a balance due for Tk. 306 was credited to Cash for Tk. 306 and credited to Accounts Payable for
Tk. 360.
6. The withdrawal of Tk. 600 cash for Moizs personal use was debited to Salaries Expense for Tk. 600 and
credited to Cash for Tk. 600.
Instructions : Prepare a correct trial balance.
Solution: Problem-4

SYED MOIZ CO.
Trial Balance
June 30, 2010
Particulars Debit Credit
Cash (3340+360) 3700
Accounts Receivable (2731-360) 2371
Supplies (1200-620) 580
Office Equipment (2600+620) 3220
Accounts Payable (3666-360-306) 3000
Unearned Revenue 1100
S. Moiz, Capital 8000
S. Moiz, Drawing (800+600) 1400
Service Revenue (2480+801) 3281
Salaries Expense (3200+700-600) 3300
Office Expense 810
15,381 15,381

Problem-5 [Kieso 9e: P2-4A] The trial balance of the Sterling Company shown below does not balance

STERLING COMPANY
Trial Balance
May 31, 2010
Debit Credit

Cash Tk. 5,850
Accounts Receivable Tk. 2,750
Prepaid Insurance 700
Equipment 8,000
Accounts Payable 4,500
Property Taxes Payable 560
M. Sterling, Capital 11,700
Service Revenue 6,690
Salaries Expense 4,200
Advertising Expense 1,100
Property Tax Expense 800
Tk. 26,800 Tk. 20,050

Your review of the ledger reveals that each account has a normal balance. You also discover the following errors:
1. The totals of the debit sides of Prepaid Insurance, Accounts Payable, and Property Tax
Expenses were each understated Tk. 100.
2. Transposition errors were made in Accounts Receivable and Service Revenue. Based on postings made , the
correct balances were Tk. 2,570 and Tk. 6,960, respectively .
3. A debit posting to Salaries Expense of Tk. 200 was omitted.
4. Tk. 1,000 cash drawing by the owner was debited to M. Sterling, Capital for Tk. 1,000 and credited to Cash
for Tk. 1,000.
5. A Tk. 520 purchase of supplies on account was debited to Equipment for Tk. 520 and credited to Cash for
Tk. 520.
6. A cash payment of Tk. 450 for advertising was debited to Advertising Expense for Tk. 45 and credited to
Cash for Tk. 45.
7. A collection from a customer for Tk. 210 was debited to Cash for Tk. 210 and credited to Accounts Payable
for Tk. 210.

Instructions: Prepare a correct trial balance.

Solution: Problem-5
STERLING COMPANY
Trial Balance
May 31, 2010
Particulars Debit Credit

Cash (5850+520-405) Tk. 5,965
Accounts Receivable (2570-210) 2360
Prepaid Insurance (700+100) 800
Supplies (0+520) 520
Equipment (8000-520) 7480
Accounts Payable (4500-100+520-210) 4710
Property Taxes Payable 560
M. Sterling, Capital (11700+1000) 12,700
M. Sterling, Drawings 1000
Salaries Expense (4200+200) 4,400
Advertising Expense (1100+405) 1505
Property Tax Expense (800+100) 900
Tk. 24,930 Tk. 24,930

Problem-6 [NU BBA (Hons)-2010] The trial balance of the Qashem & Co. shown below does not balance:

QASHEM & CO.
Trial Balance
June 30, 2010
Debit Credit
Cash 3800
Accounts Receivable 2000
Supplies 500
Office Furniture 2300
Land 46800
Accounts Payable 2000
Notes Payable 18300
Qashem, Capital 32100
Qashem, Drawing 3700
Rent Expense 600
Advertising Expenses 400
Telephone Expenses 200
Land Tax Expenses 100
61400 57300

Your review of the ledger reveals that each account has a normal balance. You also discover the following errors:
(i) The cash balance is understated by Tk. 400
(ii) Office Maintenance expenses of Tk. 200 is omitted from the trial balance.
(iii) Rent expenses of Tk. 200 was posted as credit rather than a debit;
(iv) The balance of advertising expenses is Tk. 300, but it was listed as Tk. 400 on the trial balance;
(v) A Tk. 600 debit to Accounts Receivable was posted as Tk. 60;
(vi) The balance for Telephone Expenses is overstated by Tk. 60;
(vii) A Tk. 500 debit to drawings account was posted as a credit to R. Qashem, Capital;
(viii) A Tk. 100 purchase of supplies on credit was neither journalized nor posted;
(ix) A Tk. 5600 credit to Service Revenue was not posted;
(x) Office Furniture should be listed at an amount of Tk. 1,300.

Instructions: Prepare a correct trial balance as at June 30, 2010
Solution: Problem-6
QASHEM & CO.
Trial Balance
June 30, 2010
Debit Credit
Cash (3800+400) 4200
Accounts Receivable (2000+540) 2540
Supplies (500+100) 600
Office Furniture 1300
Land 46800
Accounts Payable (2000+100) 2100
Notes Payable 18300
Qashem, Capital (32100-500) 31600
Qashem, Drawing (3700+500) 4200
Service Revenue (4900+5600) 10,500
Rent Expense (600+200+200) 1000
Advertising Expenses 300
Telephone Expenses (200-60) 140
Land Tax Expenses 100
Office maintenance expense (0+200) 200
Suspense (62500-62,380) 120
62,500 62,500

CH 3.3 Errors - S

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