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प्रश्न
Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account:
(a) Credit sales to Mohan ₹ 7,000 were posted as ₹ 9,000.
(b) Credit purchases from Rohan ₹ 9,000 were posted as ₹ 6,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted as ₹ 5,000.
(d) Goods returned from Mahesh ₹ 1,000 were posted as ₹ 3,000.
(e) Cash sales ₹ 2,000 were posted as ₹ 200.
उत्तर
| Journal | ||||
| S.No. | Particulars | L.F. | Debit Amount ₹ | Credit Amount ₹ |
| (a) | Suspense A/c Dr. | 2,000 | ||
| To Mohan | 2,000 | |||
| (Sold goods to Mohan ₹ 7,000 wrongly posted as ₹ 9,000, now rectified) | ||||
| (b) | Suspense A/c Dr. | 3,000 | ||
| To Rohan | 3,000 | |||
| (Purchased goods from Rohan ₹ 9,000 wrongly posted as ₹ 6,000, now rectified) | ||||
| (c) | Suspense A/c Dr. | 1,000 | ||
| To Rakesh | 1,000 | |||
| (Goods returned to Rakesh Rs ₹ 4,000 wrongly posted as ₹ 5,000. now rectified) | ||||
| (d) | Mahesh Dr. | 2,000 | ||
| To Suspense A/c | 2,000 | |||
| (Goods returned from Mahesh ₹ 1,000 wrongly posted as ₹ 3,000, now rectified) | ||||
| (e) | Suspense A/c Dr. | 1,800 | ||
| To Sales A/c | 1,800 | |||
| (Goods sold for cash Rs 2,000 wrongly posted as ₹ 200, now rectified) | ||||
| Dr. | Suspense Account | Cr. | |||||
| S.No. | Particulars | J.F. | Amount ₹ |
S. No. | Particulars | J.F. | Amount ₹ |
| (a) | Mohan | 2,000 | (d) | Mahesh | 2,000 | ||
| (b) | Rohan | 3,000 | |||||
| (c) | Rakesh | 1,000 | |||||
| (e) | Sales | 1,800 | Balance c/d | 5,800 | |||
| 7,800 | 7,800 | ||||||
Note:
In order to match answer with that of the answer given in the book it has been assumed that all the errors mentioned in this question are errors of partial omission.
APPEARS IN
संबंधित प्रश्न
What is meant by the rectification of errors?
Rectify the following error discovered before the preparation of the trial balance:
Purchases returns book was overcast by ₹ 200
Rectify the following journal entry.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Kumanan A/c Dr. To Cash A/c (Salary paid to Kumanan) |
10,000 |
10,000 |
Rectify the following errors:
- Credit sales to Mohan ₹ 7,000 were recorded as ₹ 700.
- Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 900.
- Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 400.
- Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 100.
Rectify the following errors:
(i) Credit sales to Mohan ₹ 7,000 were recorded as ₹ 7,200.
(ii) Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 9,900.
(iii) Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 4,040.
(iv) Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 1,600.
Rectify the following errors:
- Sales book overcast by ₹ 700.
- Purchases book overcast by ₹ 500.
- Sales return book overcast by ₹ 300.
- Purchase returns book overcast by ₹ 200.
Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account:
(a) Credit sales to Mohan ₹ 7,000 were not posted
(b) Credit purchases from Rohan ₹ 9,000 were not posted.
(c) Goods returned to Rakesh ₹ 4,000 were not posted.
(d) Goods returned from Mahesh ₹ 1,000 were not posted.
(e) Cash paid to Ganesh ₹ 3,000 was not posted.
(f) Cash sales ₹ 2,000 were not posted.
Rectify the following errors assuming that a suspense account was opened. As certain the difference in trial balance.
(a) Credit sales to Mohan ₹ 7,000 were posted to the credit of his account.
(b) Credit purchases from Rohan ₹ 9,000 were posted to the debit of his account as ₹ 6,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted to the credit of his account.
(d) Goods returned from Mahesh ₹ 1,000 were posted to the debit of his account as ₹ 2,000.
(e) Cash sales ₹ 2,000 were posted to the debit of sales account as ₹ 5,000.
Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance.
(a) Depreciation provided on machinery ₹ 4,000 was not posted to Depreciation account.
(b) Bad debts written-off ₹ 5,000 were not posted to Debtors account.
(c) Discount allowed to a debtor ₹ 100 on receiving cash from him was not posted to discount allowed account.
(d) Goods withdrawn by proprietor for personal use ₹ 800 were not posted to Drawings account.
(e) Bill receivable for ₹ 2,000 received from a debtor was not posted to Bills receivable account.
Trial balance of Raju showed an excess debit of ₹ 10,000. He put the difference to suspense account and discovered the following errors:
(a) Depreciation written-off the furniture ₹ 6,000 was not posted to Furniture account.
(b) Credit sales to ₹ 10,000 were recorded as ₹ 7,000.
(c) Purchases book undercast by ₹ 2,000.
(d) Cash sales to ₹ 5,000 were not posted.
(e) Old Machinery sold for ₹ 7,000 was credited to sales account.
(f) Discount received ₹ 800 from Kanan on paying cash to him was not posted.
Give journal entries to rectify the following errors assuming that suspense account had been opened.
(a) Goods distributed as free sample ₹ 5,000 were not recorded in the books.
(b) Goods withdrawn for personal use by the proprietor ₹ 2,000 were not recorded in the books.
(c) Bill receivable received from a debtor ₹ 6,000 was not posted to his account
(d) Total of returns inwards book ₹ 1,200 was posted to Returns outwards account.
(e) Discount allowed to ₹ 700 on receiving cash from her was recorded in the books as ₹ 70.
Rectify the following errors:
- Credit sales to Mohan ₹ 7,000 were recorded as ₹ 700.
- Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 900.
- Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 400.
- Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 100.
Rectify the following errors:
- Credit sales to Mohan ₹7,000 were recorded as ₹700.
- Credit purchases from Rohan ₹9,000 were recorded as ₹900
- Goods returned to Rakesh₹ 4,000 were recorded as ₹400.
- Goods returned from Mahesh ₹ 1,000 were recorded as ₹100.
Rectify the following errors:
- Credit sales to Mohan ₹ 7,000 were recorded as₹ 700.
- Credit purchases from Rohan₹ 9,000 were recorded as ₹ 900.
- Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 400.
- Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 100.
Rectify the following errors:
- Credit sales to Mohan ₹ 7,000 were recorded as ₹ 700.
- Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 900.
- Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 400.
- Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 100.
Rectify the following errors:
- Sales book overcast by ₹ 700.
- Purchases book overcast by ₹ 500.
- Sales return book overcast by ₹ 300.
- Purchase return book overcast by ₹ 200.
Rectify the following errors:
- Sales book overcast by ₹ 700.
- Purchases book overcast by ₹ 500.
- Sales return book overcast by ₹ 300.
- Purchase return book overcast by ₹ 200.
Rectify the following errors:
- Sales book overcast by ₹ 700.
- Purchases book overcast by ₹ 500.
- Sales return book overcast by ₹ 300.
- Purchase return book overcast by ₹ 200.
