The following errors are in the books of Mr. Hilal at end March 2017. The error committed is provided. Discuss the following for each of the below errors:

1. The type of error committed; and
2. Rectification Process (in words) and
3. Rectify the error (entry)

1. Machinery purchased from Mr. Rafiq RO. 8000 was entered into the Purchase book.

Accounts	Dr.	Cr.
Purchases Rafiq	8,000	8,000

2. Credit sales to Fatima RO. 10,000 is debited wrongly to the account of Sharifa.

Accounts	Dr.	Cr.
Sharifa Sales	10,000	10,000

3. Cash received from customer RO. 4500, entered as RO 4050.

Accounts	Dr.	Cr.
Cash A/R	4,050	4,050

4. Goods purchased for Cash RO. 240 posted incorrectly.

Accounts	Dr.	Cr.
Purchases Cash	480	480

5. Credit sales to Maryam RO. 12000 is debited wrongly to the account of Mana.

Accounts	Dr.	Cr.
Mana Maryam	12,000	12,000