32.3A Show the journal entries needed to correct the following errors: (a) Purchases £1,410 on credit from A Ray had been entered in B Roy's account. (b) A cheque of £94 paid for printing had been entered in the cash column of the cash book instead of in the bank column. (c) Sale of goods £734 on credit to D Rolls had been entered in error in D Rollo's account. (d) Purchase of goods on credit L Hand £819 entered in the correct accounts in error as £891. (e) Cash paid to G Boyd £64 entered on the debit side of the cash book and the credit side of G Boyd's account. (f) A sale of fittings £320 had been entered in the Sales account. (g) Cash withdrawn from bank £200 had been entered in the cash column on the credit side of the cash book, and in the bank column on the debit side. (h) Purchase of goods £1,182 has been entered in error in the Furnishings account.

College Accounting (Book Only): A Career Approach
13th Edition
ISBN:9781337280570
Author:Scott, Cathy J.
Publisher:Scott, Cathy J.
Chapter10: Cash Receipts And Cash Payments
Section: Chapter Questions
Problem 4DQ: In a cash receipts journal, both the Accounts Receivable Credit column and the Cash Debit column...
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32.3A Show the journal entries needed to correct the following errors:
(a) Purchases £1,410 on credit from A Ray had been entered in B Roy's account.
(b) A cheque of £94 paid for printing had been entered in the cash column of the cash book
instead of in the bank column.
(c) Sale of goods £734 on credit to D Rolls had been entered in error in D Rollo's account.
(d) Purchase of goods on credit L Hand £819 entered in the correct accounts in error as £891.
(e) Cash paid to G Boyd f64 entered on the debit side of the cash book and the credit side of
G Boyd's account.
(f) A sale of fittings f320 had been entered in the Sales account.
(g) Cash withdrawn from bank £200 had been entered in the cash column on the credit side of
the cash book, and in the bank column on the debit side.
(h) Purchase of goods £1,182 has been entered in error in the Furnishings account.
Transcribed Image Text:32.3A Show the journal entries needed to correct the following errors: (a) Purchases £1,410 on credit from A Ray had been entered in B Roy's account. (b) A cheque of £94 paid for printing had been entered in the cash column of the cash book instead of in the bank column. (c) Sale of goods £734 on credit to D Rolls had been entered in error in D Rollo's account. (d) Purchase of goods on credit L Hand £819 entered in the correct accounts in error as £891. (e) Cash paid to G Boyd f64 entered on the debit side of the cash book and the credit side of G Boyd's account. (f) A sale of fittings f320 had been entered in the Sales account. (g) Cash withdrawn from bank £200 had been entered in the cash column on the credit side of the cash book, and in the bank column on the debit side. (h) Purchase of goods £1,182 has been entered in error in the Furnishings account.
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