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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:
Sales book was undercast by ₹ 100
Rectify the following error assuming that the trial balance is yet to be prepared:
Sales returns book was overcast by ₹ 500
Rectify the following error assuming that the trial balance is yet to be prepared:
Purchases book was undercast by ₹ 600
Rectify the following journal entry.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Senguttuvan A/c Dr. To Cash A/c (Rent paid to Senguttuvan) |
6,000 |
6,000 |
Rectify the following journal entry.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Manimaran A/c Dr. To Purchases A/c (Goods taken by the proprietor Mr. Manimaran for his personal use) |
1,000 |
1,000 |
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:
(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 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. 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.
Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance.
(a) Furniture purchased for ₹ 10,000 wrongly debited to purchase account as ₹ 4,000.
(b) Machinery purchased on credit from Raman for ₹ 20,000 recorded through Purchases Book as ₹ 6,000.
(c) Repairs on machinery ₹ 1,400 debited to Machinery account as ₹ 2,400.
(d) Repairs on overhauling of second hand machinery purchased ₹ 2,000 ₹ 200.
(e) Sale of old machinery at book value ₹ 3,000 was credited to sales account as ₹ 5,000.
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.
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 Anuj did not agree. It showed an excess credit of ₹ 6,000. He put the difference to suspense account. He discovered the following errors:
(a) Cash received from Ravish ₹ 8,000 posted to his account as ₹ 6,000.
(b) Returns inwards book overcast by ₹ 1,000.
(c) Total of sales book ₹ 10,000 was not posted to Sales account.
(d) Credit purchases from Nanak ₹ 7,000 were recorded in sales Book. However, Nanak’s account was correctly credited.
(e) Machinery purchased for ₹ 10,000 was posted to purchases account as ₹ 5,000. Rectify the errors and prepare suspense account.
Trial balance of Madan did not agree and he put the difference to suspense account. He discovered the following errors:
(a) Sales return book overcast by ₹ 800.
(b) Purchases return to ₹ 2,000 was not posted.
(c) Goods purchased on credit from ₹ 4,000 though taken into stock, but no entry was passed in the books.
(d) Installation charges on new machinery purchased ₹ 500 were debited to sundry expenses account as ₹ 50.
(e) Rent paid for residential accommodation of madam (the proprietor) ₹ 1,400 was debited to rent account as ₹ 1,000.
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.
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.
