Question 2.

The following errors have been found from the books of Ahad Akmal, a retail business:

1. Sale of goods to Jamal on credit for 1 900 had been debited to Kamal

2. Repairs to motor car 1 400 debited to Motor Car account.

3. Goods returned to Manu, a credit supplier 1 150 debited to returns outwards account and credited to Manus account

4. Returned goods by a credit customer, Jasmin for 190 had been omitted from the books

5. Purchases day book had been under cast by 1 300

6. Salaries account had been overcast by 2 350.

7. Purchase of goods by cash 3 200 recorded in the cash account only.

8. A cheque received from Mathew; a credit customer 500 had been entered in the cash book only.

Required:

1. State and explain for errors 1 to 4 from the given list above, which do not affect the balancing of the trial balance [5]

2. Pass rectification entries for the above errors (1) to (8) found from the books of the business.