(c) Goods sold to S. Lal & Co. for 5,400 has been entered in the Sales Book as 4,500 The effect of the mistake is that the account of S. Lal & Co. has been debited with 4,500 instead of 5,400 and Sales Account has been credited with 4,500 instead of 5,400 a mistake of 900 in both accounts. The correction, therefore, is : S. Lal & Co. Dr. 900 To Sales Account 900 A case of omission entirely from the subsidiary books will be similarly treated only the entry must be for the full amount. (d) Goods sold to Ms. J. Smith & Bros. for 6,000 have been entered in the Purchases Book. J. Smith & Bros. should have been debited and Sales Account credited with 6,000; but the effect of the entry in the Purchases Book is that Purchases Account has been debited and J. Smith & Bros. credited with 6,000. J. Smith & Bros. should be debited with 12,000. 6,000 to remove the wrong credit and 6,000 for the rightful debit) and both the Purchases Account and the Sales Account credited with 6,000 each. In the case of Purchases Account, the credit is to remove the wrong debit and in the case of Sals Account, the credit is for sales made. The entry is : J. Smith & Bros. Dr. 12.000 To Purchases Account 6,000 To Sales Account 6,000 Illustration 4. Pass necessary journal entries to rectify the following errors () An amount of 20,000 withdrawn by the proprietor for his personal use has been debited to trade expenses account. (11) A purchase of goods from Nathan amounting to 30,000 has been wrongly entered in the sales book. (i) A credit sale for 10,000 to Santhanam has been wrongly passed through the purchases book. (iv) 10,500 received from Malhotra have been credited to Mehrotra. (v) 18,750 paid on account of salary to the cashier Dhawan stands debited to his personal ac- count q52 (vi) A contractor's bill for extension of premises amounting to 8,77,500 has been debited to building repairs account (vii) On 28th March, goods of the value of 500 were returned by Akash Deep and were taken into stock but the return was not entered in the books of account. (viii) A bill of 12,000 for old office furniture sold to Sethi was entered in the sales book. The book value of furniture sold was 12,500. (ix) An amount of 800 received on account of interest was credited to commission account