Correct the following errors in Hari's Books:
(i) Credit sale of Rs. 132 to R. Krishan correctly entered in Sales Journal but posted to his account as Rs. 312.
(ii) The total of the credit side of Ramesh's Account was overcasted by Rs. 2,000.
(iii) Total of the Purchases Journal of Rs. 5,250 has been posted to Purchases Account as Rs. 5,205.
(iv) Printer purchased from R. Ltd. for Rs. 4,000 on credit was entered in the Purchases Book.
(v) An item of Rs. 2,000 entered in the Sales Return Book was posted to the debit of Pandey who had returned the goods.

Give the Journal entries to rectify the following errors: (i) Purchases Book was overcast by Rs. 1,000. (ii) Installation charges on new machinery purchased Rs. 500 were debited to Sundry Expenses Account as Rs. 50. (iii) Radhey Shyam returned goods worth Rs. 500 which was entered in the Purchases Return Book. (iv) Goods taken by the proprietor for Rs. 5,000 have not entered in the books at all.

Pass the necessary Journal entries to rectify the following errors: (i) Credit sale of Rs. 850 to Krishan was posted to Krishan's Account. (ii) Cash sale of Rs. 850 to Meenu was posted to the credit of Meena. Amount of Rs. 1,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account. (iv) Credit sale of old furniture to Mohan for Rs. 1,700 was posted as Rs. 7,100. (v) Credit sale of old furniture to Babu Ram for Rs. 3,000 was credited to Sales Account. (vi) Cheque of Rs. 1,280 received from Farid was dishonoured and has been posted to the debit of Sales Return Account.

Rectify the following errors identified in the books of Sunil. The Trial Balance showed Rs. 250 as debit excess. The difference has been posted to the Suspense Account. (i) Total of debit side of Expenses Account has been cast in excess of Rs. 150. (ii) Sales Account has been totalled short by Rs. 200. (iii) One item of purchase of Rs. 25 has been posted from the Purchases Book to the Ledger as Rs. 350. (iv) Sales return of Rs. 200 from a party has not been posted to that account, though the Party's Account has been credited. (v) A cheque of Rs. 600 issued to the Supplier's Account (shown under Sundary Creditors) towards his dues had been wrongly debited to the Purchases Account. (vi) Credit sale of Rs. 100 has been credited to the sales and also to the Sundary Debtors Account. Required: Pass the necessary Journal entries for correcting the above and prepare a Suspense Account as it would appear in the Ledger.

Rectify the following errors: (i) Sales to Vinod of Rs. 143 posted to his account as Rs. 134. (ii) Sales to Vinod of Rs. 143 debited to his account as Rs. 134. (iii) Sales to Vinod of Rs. 143 credited to his account as Rs. 134. [Hints: (i) Vinod Dr. Rs. 9, (ii) Vinod Dr. Rs. 9 and (iii) Vinod Dr. Rs 277.]

Correct the following errors: (1) without Suspense Account and (2) with Suspense Account: (i) Sales Book has been totalled Rs. 1,000 short. (ii) Goods worth Rs. 1,500 returned by Green & Co, have not been recorded anywhere. (iii) Goods purchased of Rs. 2,500 was posted to debit of the supplier, Ravi. (iv) Furniture purchased from Gulab & Co. of Rs. 10,000 has been entered in Purchases Book. (v) Cash received from Ankit Rs. 2,500 has not been posted in his account. Also prepare Suspense Account.

Rectify the following errors: (i) Wages paid for the construction of office debited to Wages Account Rs. 20,000. (ii) Cartages paid for the newly purchased furniture Rs. 500, posted to Cartage Account. (iii) Rs. 5,000 for the installation of machinery debited to Wages Account. (iv) Machinery purchased for Rs. 50,000 was passed through the Purchases Book. (v) Old furniture Sold for Rs. 5,000 was passed through the Sales Book.

Rectify the following errors: (i) Sales Book has been totalled Rs. 1,000 short. (ii) Goods worth Rs. 1,500 returned by Green & Co. have not been recorded anywhere. (iii) Goods purchased worth Rs. 2,500 have been posted to the debit of the supplier, Gupta & Co. Furniture purchased from Gulab & Co. worth Rs. 10,000 has been entered in Purchases Book. (v) Cash received from A Rs. 2,500 has not been posted in his account.

Rectify the following errors : Cash sales 16,000 (i) were not posted to sales account. (ii) were posted as 6,000 in sales account. (iii) were posted to commission account.