21).pdf with Google Docs 1. A sale of goods Rs.412 to Ali had been in Alia's account 2. The purchase of a machine on credit from J Frank for Rs.619 had been completely omitted from our books. 3. The purchase of a computer for Rs.550 had been entered in error in the Office Expenses account 4. A sale of Rs.120 to B Wood had been entered in the books, both debit and credit, as Rs.102. 5. Commission received Rs.164 had been entered in error in the Sales account. 6. A receipt of cash from T Blair Rs.68 had been entered on the credit side of the cash book and the debit side of T Blair's account. 7. A purchase of goods Rs.372 had been entered in error on the debit side of the Drawings account 8. Discounts Allowed Rs.48 had been entered in error on the debit side of the Discounts Received account. 9. A cheque of Rs.94 paid for printing had been entered in the cash column of the cash book instead of in the bank column. 10. Purchase of goods on credit L Hand Rs.819 entered in the correct accounts in error as Rs.891. 11. Cash paid to G Boyd Rs.64 entered on the debit side of the cash book and the credit side of G Boyd's account. 12.A sale of fittings Rs.320 had been entered in the Sales account. 13. Cash withdrawn from bank Rs.200 had been entered in the cash column on the credit side of the cash book, and in the bank column on the debit side. 14.Purchase of goods Rs.1,182 has been entered in error in the Furnishings account. 15.Extra capital of Rs.5,000 paid into the bank had been credited to Sales account. 16. Private rent Rs.191 had been debited to the Rent account. 17. Completely omitted from the books is a payment of Motor Expenses by cheque Rs.37. 18. Returns inwards Rs.216 have been entered on the debit side of the Returns Outwards account. 19.A loan from G Bain Rs.2,000 has been entered on the credit side of the Capital account 20. Goods taken for own use Rs.84 have been debited to the Purchases account and credited to Drawings