Q1. Show the journal entries necessary to correct the following errors:

(a) A sale of goods GHS412 to T More had been entered in T Mones account.

(b) The purchase of a machine on credit from J Frank for GHS619 had been completely omitted from our books.

(c) The purchase of a computer for GHS550 had been entered in error in the Office Expenses account.

(d) A sale of GHS120 to B Wood had been entered in the books, both debit and credit, as GHS102.

(e) Commission received GHS164 had been entered in error in the Sales account.

(f ) A receipt of cash from T Blair GHS68 had been entered on the credit side of the cash book and the debit side of T Blairs account.

(g) A purchase of goods GHS372 had been entered in error on the debit side of the Drawings account.

(h) Discounts Allowed GHS48 had been entered in error on the debit side of the Discounts Received account.

Q2. Show the journal entries needed to correct the following errors:

(a) Purchases GHS1,410 on credit from A Ray had been entered in B Roys account.

(b) A cheque of GHS94 paid for printing had been entered in the cash column of the cash book instead of in the bank column.

(c) Sale of goods GHS734 on credit to D Rolls had been entered in error in D Rollos account. (d) Purchase of goods on credit L Hand GHS819 entered in the correct accounts in error as GHS891.

(e) Cash paid to G Boyd GHS64 entered on the debit side of the cash book and the credit side of G Boyds account.

(f ) A sale of fittings GHS320 had been entered in the Sales account.

(g) Cash withdrawn from bank GHS200 had been entered in the cash column on the credit side of the cash book, and in the bank column on the debit side.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 GHS1,182 has been entered in error in the Furnishings account.