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(c) Goods withdrawn by proprietor for personal use 1,000 were debited to sundry expenses account.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.

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 Rajat 5,000 was posted to the debit of Kamal as 6,0000. (b) Salaries paid to an employee 2,000 were debited to his personal account as 1200. (c) Goods withdrawn by proprietor for personal use 1,000 were credited to sales account as 1,600.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.

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.

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 (d) Goods withdrawn by proprietor for personal use 800 were not posted to Drawings account.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.

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 Amount of Rs. 1,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account.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 : (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.

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 Reema 700 on receiving cash from her was recorded in the books as 70.

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.