1. Rectify the following errors

1. salary paid to Pravin was wrongly debited to his  personal account ₹6,500/-

2. Cash Purchases ₹12,000/- from Siddhant Traders was debited to Siddhant Traders Account.

3. Paid rent 45,000 to landlord Shantilal was debited to his personal account.

4. Received interest ₹700 from Bank was wrongly credited to Commission Account.

5. Advertisement expenses ₹5,000/- paid to Time of India was debited to Times of India.

Solution :
Journal  Proper




Debit ₹ 

Credit ₹ 



Salary A/c                    Dr. 

       To Pravin A/c 

[Being salary paid to Pravi was wrongly debited to his account, now it`s rectified] 






Purchase A/c               Dr. 

        To Siddhant Traders A/c 

[Being Cash Purchase from Siddhant traders was debited to Siddhant traders A/c, now it`s rectified]  









Rent A/c                         Dr.  

         To Shantilal A/c 

[Being Paid Rent to landlord but wrongly debited to his A/c, now it`s rectified] 






Commission A/c            Dr. 

         To Interest A/c 

[Being Received interest from Bank but wrongly debited to commission A/c, now rectified] 






Advertisement A/c           Dr. 

       To Times of India A/c  

[Being Paid Advertisement expense to Times of India but wrongly debited to times of India`s A/c, now rectified] 





Working Note : 


Sr. No. 

Wrong Entry 

Reverse Entry 

Correct Entry 

Rectifying Entry 


Pravin A/c Dr. 6,500 

  To Cash A/c 6,500 

Cash A/c Dr. 6,500 

  To Pravin A/c 6,500 

Salary A/c    Dr. 6,500 

   To Cash A/c    6,500 

Salary A/c    Dr.  6,500 

  To Pravin A/c   6,500 


Siddhant Trader A/c                    Dr. 12,000 

  To Cash Ac 12,000 

Cash A/c Dr. 12,000 

  To Siddhart Trader        A/c 12,000 

Purchase A/c                                  Dr. 12,000 

  To Cash A/c 12,000 

Purchase A/c Dr. 12,000 

  To Siddhart Trader          A/c 12,000 


Shantilal A/c Dr.                              5,000 

    To Cash A/c 5,000 

Cash A/c Dr. 5,000 

     To Shantilal                     A/c 5,000  

Rent A/c Dr. 5,000 

    To Cash A/c 5,000 

Rent A/c   Dr.  5,000 

   To Shantilal A/c 5,000 


Bank A/c Dr. 700 

  To Commission                              A/c 700 

Commission                                 A/c Dr. 700 

    To Bank A/c    700 

Bank A/c Dr. 700 

   To Interest                                      A/c 700   

Commission A/c  Dr.  700 

     To Interest  A/c  700 


Times of India A/c                      Dr. 5,000 

  To Cash A/c 

Cash A/c Dr. 5,000 

   To Times of India A/c 5,000 

Advertisement A/c                           Dr.  5,000 

    To Cash A/c   5,000 

Advertisement A/c                                       Dr. 5,000 

    To Times of India                                      A/c 5,000 

Explanation Notes

1. salary paid to pravin was wrongly debited to his personal account
The wrong entry is pravin Account debit to Cash A/c to rectified the entry Reverse the wrong entry and pass the correct entry as passed in working note. Now, pass the Rectifying entry by classifying reverse and correct entry. The entry made Salary A/c debit to pravin A/c. Refer Nominal Account rule

2. Cash Purchases from Siddhant Traders was debited to siddhant trader Account
The wrong entry is Siddhant Traders A/c to cash A/c to rectified the entry pass the Correct and reverse entry of wrong entry. The entry made purchase A/c to Siddhart A/c. Refer Personal Account rule.

3. Paid Rent to landlord Shantilal was debited to his Personal account
Refer Nominal Account rule to Pass the correct entry then Pass the the wrong entry which is made, do the reverse of it. And Finally Pass the rectified entry by nominal rule. 

4. Received interest from Bank was wrongly credited to Bank account
In Textbook the entry is Printed wrong. Instead of commission it has Bank so, do the correction. Refer Nominal Account rule. Because Interest is an income so it has to credited and commission has to debit because it as Passed wrong.

5. Advertisement expenses paid to Time of India was debited to Time of India.
paid for Advertisement expense so, the Advertisement is an expense therefore debited to debit side and Times of India is the receiver therefore credited. refer Nominal A/c rule. 


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