Rectify the following errors assuming that there is no Suspense Account:
(i) Salary of Rs. 5,000 paid to Rahul was not posted to Salaries Account.
(ii) Sales to Amrish of Rs. 1,430 posted to his account as Rs. 2,740.
(iv) Purchases from Pal of Rs. 1,430 posted to his account as Rs. 1,340.

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.]

Rectify the following errors: (i) Wages paid for the construction of office debited to Wages Account Rs. 5,000. (ii) Machinery purchased for Rs. 35,000 was passed through the Purchases Book. (iii) Old furniture sold for Rs. 1,000, passed through the Sales Book. Rs. 2,000 paid to Mehta Bros, against acceptance were debited to Malhotra Bros. Account. (v) Sales of Rs. 204 to Ram debited to his account as Rs. 402 and purchases of Rs. 1,012 from Shyam credited to his account as Rs. 1,210.

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 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 there is no Suspense Account: (i) The Returns Inward Book has been overcasted by Rs. 200. (ii) Purchases Book carried forward Rs. 75 less. (iii) Sales Book carried forward Rs. 41 less on Page 10 and Rs. 43 more on Page 12. (iv) Goods sold to Gautam were posted as Rs. 215 instead of Rs. 251.

Rectify the following errors by passing Journal entries: (i) Old furniture sold for Rs. 500 has been credited to Sales Account. (ii) Machinery purchased on credit from Raman for Rs. 2,000 recorded through Purchases Book as Rs. 16,000. (iii) Cash received from Rajat Rs. 5,000 was posted in the debit of Bhagat as Rs. 6,000. (iv) Depreciation provided on machinery Rs. 3,000 was posted to machinery Account as Rs. 300.

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.

Salary of Rs. 2,100 paid was posted as Rs. 2,000 in Salary A/c and Advertisment of Rs. 7,700 was posted as Rs. 7,800. Identify the type of error.

Rectify the following errors (i) were not recorded. (ii) were recorded as 10,000. (iii) were recorded as 25,000. (iv) were not posted to his account. (v) were posted to his account as 2,000. (vi) were posted to Reghav’s account. (vii) were posted to the debit of Raghu’s account. (viii) were posted to the debit of Raghav. (ix) were recorded through sales book.

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.