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Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.(a) Credit sales to Mohan ₹ 7,000 were posted to Karan as ₹ 5,000. - Accountancy

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प्रश्न

Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.
(a) Credit sales to Mohan ₹ 7,000 were posted to Karan as ₹ 5,000.
(b) Credit purchases from Rohan ₹ 9,000 were posted to the debit of Gobind as ₹ 10,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted to the credit of Naresh as ₹ 3,000.
(d) Goods returned from Mahesh ₹ 1,000 were posted to the debit of Manish as ₹ 2,000.
(e) Cash sales ₹ 2,000 were posted to commission account as ₹ 200.

रोजनामा प्रविष्टि

उत्तर

Journal
S.No. Particulars L.F. Debit Amount ₹ Credit Amount ₹
(a) Mohan Dr.   7,000  
  To Karan     5,000
  To Suspense A/c      2,000
(Goods sold to Mohan ₹ 7,000 posted wrongly to Karan's Account as ₹ 5,000, now rectified)      
(b) Suspense A/c Dr.   19,000  
  To Rohan     9,000
  To Gobind     10,000
(Goods returned from Rohan ₹ 9,000 posted wrongly to Gobind's Account as ₹ 10,000, now rectified)      
(c) Rakesh Dr.   4,000  
Naresh Dr.   3,000  
  To Suspense A/c      7,000
(Goods returned to Rakesh ₹ 4,000 posted wrongly to Naresh's Account ₹ 3,000, now rectified)      
(d) Suspense A/c Dr.   3,000  
  To Mahesh   1,000  
  To Manish     2,000
(Goods returned from Mahesh ₹ 1,000 posted wrongly to Manish's Account as ₹ 2,000, now rectified)      
(e) Commission A/c Dr.   200  
Suspense A/c Dr.   1,800  
  To Sales A/c     2,000
(Cash sales ₹ 2,000 posted wrongly to the Commission Account as ₹ 200, now rectified)      

 

Dr. Suspense Account Cr.
S.No. Particulars J.F. Amount
S.No. Particulars J.F. Amount
(b) Rohan   9,000 (a) Mohan   2,000
  Gobind   10,000 (c) Rakesh   4,000
(d) Mahesh   1,000   Naresh   3,000
  Manish   2,000        
(e) Sales   1,800   Balance c/d   14,800
      23,800       23,800
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Rectification of Errors
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अध्याय 6: Trial Balance and Rectification of Errors - Numerical Questions [पृष्ठ २१९]

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एनसीईआरटी Accountancy - Financial Accounting 1 [English] Class 11
अध्याय 6 Trial Balance and Rectification of Errors
Numerical Questions | Q 12 | पृष्ठ २१९

संबंधित प्रश्न

Rectify the following error assuming that the trial balance is yet to be prepared:

Purchases returns book was overcast by ₹ 700


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:
(a) Salary paid ₹ 5,000 was debited to employee’s personal account.
(b) Rent paid ₹ 4,000 was posted to landlord’s personal account.
(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were debited to sundry expenses account.
(d) Cash received from Kohli ₹ 2,000 was posted to Kapur’s account.
(e) Cash paid to Babu ₹ 1,500 was posted to Sabu’s account.


Rectify the following errors:
(a) Credit Sales to Mohan ₹ 7,000 were recorded in purchases book.
(b) Credit Purchases from Rohan ₹ 900 were recorded in sales book.
(c) Goods returned to Rakesh ₹ 4,000 were recorded in the sales return book.
(d) Goods returned from Mahesh ₹ 1,000 were recorded in purchases return book.
(e) Goods returned from Mahesh ₹ 2,000 were recorded in purchases book.


Rectify the following errors:
(a) Credit sales to Mohan ₹ 7,000 were posted to Karan.
(b) Credit purchases from Rohan ₹ 9,000 were posted to Gobind
(c) Goods returned to Rakesh ₹ 4,000 were posted to Naresh.
(d) Goods returned from Mahesh ₹ 1,000 were posted to Manish.
(e) Cash sales ₹ 2,000 were posted to commission account.


Rectify the following errors:
(a) Depreciation provided on machinery ₹ 4,000 was posted as ₹ 400.
(b) Bad debts written off ₹ 5,000 were posted as ₹ 6,000.
(c) Discount allowed to a debtor ₹ 100 on receiving cash from him was posted as ₹ 60.
(d) Goods withdrawn by proprietor for personal use ₹ 800 were posted as ₹ 300.
(e) Bill receivable for ₹ 2,000 received from a debtor was posted as ₹ 3,000.


Trial balance of Kohli did not agree and showed an excess debit of ₹ 16,300. He put the difference to a suspense account and discovered the following errors:
(a) Cash received from ₹ 5,000 was posted to the debit of Kamal as ₹ 6,000.
(b) Salaries paid to an employee ₹ 2,000 were debited to his personal account as ₹ 1,200.
(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were credited to sales account as ₹ 1,600.
(d) Depreciation provided on machinery ₹ 3,000 was posted to Machinery account as ₹ 300.
(e) Sale of old car for ₹ 10,000 was credited to sales account as ₹ 6,000.
Rectify the errors and prepare suspense account.


Trial balance of Khatau did not agree. He put the difference to suspense account and discovered the following errors:
(a) Credit sales to ₹ 16,000 were recorded in the purchases book as ₹ 10,000 and posted to the debit of ₹ 1,000.
(b) Furniture purchased from Noor ₹ 6,000 was recorded through purchases book as ₹ 5,000 and posted to the debit of Noor ₹ 2,000.
(c) Goods returned to ₹ 3,000 recorded through the Sales book as ₹ 1,000.
(d) Old machinery sold for ₹ 2,000 to Maneesh recorded through sales book as ₹ 1,800 and posted to the credit of Manish as ₹ 1,200.
(e) Total of Returns inwards book ₹ 2, 800 posted to Purchase account.


Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors:
(a) In the sales book for the month of January total of page 2 was carried forward to page 3 as ₹ 1,000 instead of ₹ 1,200 and total of page 6 was carried forward to page 7 as ₹ 5,600 instead of ₹ 5,000.
(b) Wages paid for installation of machinery ₹ 500 was posted to wages account as ₹ 50.
(c) Machinery purchased from R and Co. for ₹ 10,000 on credit was entered in Purchase Book as ₹ 6,000 and posted there from to R and Co. as ₹ 1,000.
(d) Credit sales to Mohan ₹ 5,000 were recorded in Purchases Book.
(e) Goods returned to Ram ₹ 1,000 were recorded in Sales Book.
(f) Credit purchases from S and Co. for ₹ 6,000 were recorded in sales book. However, S and Co. was correctly credited.
(g) Credit purchases from M and Co. ₹ 6,000 were recorded in Sales Book as ₹ 2,000 and posted there from to the credit of M and Co. as ₹ 1,000.
(h) Credit sales to Raman ₹ 4,000 posted to the credit of Raghvan as ₹ 1,000.
(i) Bill receivable for ₹ 1,600 from Noor was dishonoured and posted to debit of Allowances account.
(j) Cash paid to Mani ₹ 5,000 against our acceptance was debited to Manu.
(k) Old furniture sold for ₹ 3,000 was posted to Sales account as ₹ 1,000.
(l) Depreciation provided on furniture ₹ 800 was not posted.
(m) Material ₹ 10,000 and wages ₹ 3,000 were used for construction of building. No adjustment was made in the books.


Rectify the following errors:

  1. Credit sales to Mohan ₹ 7,000 were recorded as ₹ 700.
  2. Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 900.
  3. Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 400.
  4. Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 100.

Rectify the following errors:

  1. Sales book overcast by ₹ 700.
  2. Purchases book overcast by ₹ 500.
  3. Sales return book overcast by ₹ 300.
  4. Purchase return book overcast by ₹ 200.

Rectify the following errors:

  1. Credit sales to Mohan ₹ 7,000 were recorded as ₹ 700.
  2. Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 900.
  3. Goods returned to Rakesh ₹ 4,000 were recorded as ₹ 400.
  4. Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 100.

Rectify the following errors:

  1. Sales book overcast by ₹ 700.
  2. Purchases book overcast by ₹ 500.
  3. Sales return book overcast by ₹ 300.
  4. Purchase return book overcast by ₹ 200.

Rectify the following errors:

  1. Credit sales to Mohan ₹ 7,000 were recorded as ₹ 700.
  2. Credit purchases from Rohan ₹ 9,000 were recorded as ₹ 900.
  3. Goods returned to Rakesh ₹ 4,000 were recorded as ₹  400.
  4. Goods returned from Mahesh ₹ 1,000 were recorded as ₹ 100.

Rectify the following errors: 

  1. Sales book overcast by ₹ 700.
  2. Purchases book overcast by ₹ 500.
  3. Sales return book overcast by ₹ 300.
  4. Purchase return book overcast by ₹ 200.

Rectify the following errors:

  1. Credit sales to Mohan (₹) 7,000 were recorded as (₹) 700.
  2. Credit purchases from Rohan (₹) 9,000 were recorded as (₹) 900.
  3. Goods returned to Rakesh (₹) 4,000 were recorded as (₹) 400.
  4. Goods returned from Mahesh (₹) 1,000 were recorded as (₹)100.

Rectify the following errors:

  1. Sales book overcast by ₹ 700.
  2. Purchases book overcast by ₹ 500.
  3. Sales return book overcast by ₹ 300.
  4. Purchase returns book overcast by ₹ 200.

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