A credit sale of ₹3,500 to Bala, made on 15 March 2026, was completely omitted from the books. Pass the rectif

Illustrations · Q8

Q. A credit sale of ₹3,500 to Bala, made on 15 March 2026, was completely omitted from the books. Pass the rectification entry.

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Because the sale was NEVER entered anywhere — not in the Sales Book, not posted to Bala's account, not posted to Sales Account — both the debit and credit sides are equally absent from the books. This means the Trial Balance was never thrown out of agreement by this omission (an account that was never touched at all cannot cause a one-sided imbalance).

The rectification is simply the complete original journal entry, entered now for the first time, exactly as it should have been passed on 15 March 2026:

Bala's A/c Dr ₹3,500; To Sales A/c ₹3,500. …

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Same / Similar Concept — real previous-year questions on the same or a closely similar concept, not this exact question.

CBSE 2026Set MARCH5 marks

Q. Rectify the following journal entries. Particulars LF Dr. ₹ Cr. ₹ A. Kumanan A/c Dr. 10,000 To cash A/c 10,000 (Salary paid to Kumanan) B. Senguttuvan A/c Dr. 6,000 To cash A/c 6,000 (Rent paid to Senguttuvan) C. Cash A/c Dr. 2,000 To sale A/c 2,000 (Furniture sold for cash) D. Cash A/c Dr. 10,000 To Kumararaja A/c 10,000 (Goods sold to Kumararaja for cash) E. Manimaran A/c Dr. 1,000 To purchases A/c 1,000 (Goods taken by the proprietor Mr. Manimaran for his personal use)

(OR)

Ramu Brothers purchased a machine on 1st July 2015 at a cost of ₹14,000 and spent ₹1,000 on its installation. The firm writes off depreciation at 10% of original cost every year. The books are closed on 31st December every year. Give journal entries and prepare machinery account and depreciation account for 2 years.

›Reveal solution

(a) Five rectification entries fix a nominal misposting, a wrong asset credit, a wrong personal account and a proprietor's drawings. (b) OR — SLM depreciation on a ₹15,000 machine: ₹750 for 2015 (6 months) and ₹1,500 for 2016, leaving ₹12,750.

(a) Rectifying Entries

#	Wrong treatment	Rectifying entry	Dr ₹	Cr ₹
A	Salary paid but Kumanan (personal) debited	Salaries A/c Dr / To Kumanan A/c	10,000	10,000
B	Rent paid but Senguttuvan (personal) debited	Rent A/c Dr / To Senguttuvan A/c	6,000	6,000
C	Furniture sold but Sales A/c credited	Sales A/c Dr / To Furniture A/c	2,000	2,000
D	Cash sale but Kumararaja (personal) credited	Kumararaja A/c Dr / To Sales A/c	10,000	10,000
E	Goods taken by proprietor but Manimaran A/c debited	Drawings A/c Dr / To Manimaran A/c	1,000	1,000

Why: A & B — salary and rent are expenses (nominal), not amounts owed to a person, so the personal account is replaced by the expense account. C — sale of a fixed asset must reduce Furniture, not Sales. D — a cash sale is income (Sales), so crediting a person is wrong; debit that person's account to cancel it and credit Sales. E — goods withdrawn by the owner are Drawings, not a receivable from him.

(b) OR — Depreciation (Ramu Brothers)

Cost of machine = ₹14,000 + ₹1,000 installation = ₹15,000. Depreciation = 10% of original cost = ₹1,500 p.a. (straight line). Bought 1 July 2015, books closed 31 December → 2015 gets 6 months (₹750); 2016 gets a full year (₹1,500).

Journal entries

Date	Particulars	Dr ₹	Cr ₹
2015 Jul 1	Machinery A/c Dr / To Bank A/c	15,000	15,000
2015 Dec 31	Depreciation A/c Dr / To Machinery A/c	750	750
2015 Dec 31	Profit & Loss A/c Dr / To Depreciation A/c	750	750
2016 Dec 31	Depreciation A/c Dr / To Machinery A/c	1,500	1,500
2016 Dec 31	Profit & Loss A/c Dr / To Depreciation A/c	1,500	1,500

Machinery Account …

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CBSE 2025Set MARCH5 marks

Q. (a) Rectify the following Journal entries. Particulars L.F. Debit ₹ Credit ₹

(OR)

(b) Explain the following accounting concepts.

(i) Business entity concept

(ii) Cost concept

(iii) Dual aspect concept

(iv) Matching concept

(v) Going concern concept

›Reveal solution

(a) Rectifying journal entries that debited/credited the wrong accounts; (b) the five basic accounting concepts explained.

(a) Rectifying Journal Entries

Each original entry recorded the correct amount but in the wrong account (errors of principle). The rectifying entry shifts the amount to the correct account.

Particulars	Dr ₹	Cr ₹
(a) Salary A/c Dr	10,000
To Kumanan A/c		10,000
(Salary wrongly debited to Kumanan, now corrected)
(b) Rent A/c Dr	6,000
To Senguttuvan A/c		6,000
(Rent wrongly debited to Senguttuvan, now corrected)
(c) Sales A/c Dr	2,000
To Furniture A/c		2,000
(Furniture sold wrongly credited to Sales, now corrected)
(d) Kumararaja A/c Dr	10,000
To Sales A/c		10,000
(Cash sale wrongly credited to Kumararaja instead of Sales)
(e) Drawings A/c Dr	1,000
To Manimaran A/c		1,000
(Goods taken by proprietor should be Drawings, not his personal a/c)

Explanation: (a) & (b) salary/rent are expenses, not amounts owed to those persons; (c) sale of a fixed asset must reduce Furniture, not Sales; (d) a cash sale is credited to Sales, not to a person; (e) goods withdrawn by the proprietor are Drawings.

(b) Accounting Concepts

Business entity concept: the business is treated as separate and distinct from its owner. Only business transactions are recorded, and the owner's capital is shown as a liability of the business to the owner.
Cost concept: assets are recorded at their acquisition (historical) cost, not at market value; depreciation is later charged on this recorded cost. …

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Q.A credit sale of ₹3,500 to Bala, made on 15 March 2026, was completely omitted from the books. Pass the rectification entry.

Concept understanding — Rectification of Two-Sided Errors

(a) Rectifying Entries

(b) OR — Depreciation (Ramu Brothers)

(a) Rectifying Journal Entries

(b) Accounting Concepts

Particulars	Dr. ₹	Cr. ₹
A. Kumanan A/c Dr.	10,000
To cash A/c		10,000
(Salary paid to Kumanan)
B. Senguttuvan A/c Dr.	6,000
To cash A/c		6,000
(Rent paid to Senguttuvan)
C. Cash A/c Dr.	2,000
To sale A/c		2,000
(Furniture sold for cash)
D. Cash A/c Dr.	10,000
To Kumararaja A/c		10,000
(Goods sold to Kumararaja for cash)
E. Manimaran A/c Dr.	1,000
To purchases A/c		1,000
(Goods taken by the proprietor Mr. Manimaran for his personal use)

Q.A credit sale of ₹3,500 to Bala, made on 15 March 2026, was completely omitted from the books. Pass the rectification entry.

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