Rectify the following errors :
(a) Depreciation provided on machinery 4,000 was not posted.
(b) Bad debts written off 5,000 were not posted.
(c) Discount allowed to a debtor 100 on receiving cash from him was not posted.
(d) Discount allowed to a debtor 100 on receiving cash from him was not posted to discount account.
(e) Bill receivable for 2,000 received from a debtor was not posted.

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 (d) Goods withdrawn by proprietor for personal use 800 were posted as 300.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 (d) Goods withdrawn by proprietor for personal use 800 were not posted to Drawings account.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.

Depreciation written-off as the machinery 2,000 (i) was not posted at all (ii) was not posted to machinery account (iii) was not posted to depreciation account

Trial balance of Kailash did not agree. He put the difference to suspense account. The following errors were discovered : (i) Goods withdrawn by Kailash for personal use 500 were not recorded in the books. (ii) Discount allowed to Ramesh 60 on receiving 2,040 from him was not recorded in the books. (iii) Discount received from Rohan 50 on paying 3,250 to him was not posted at all. (iv) 700 received from Khalil, a debtor, whose account had earlier been written-off as bad, were credited to his personal account. (v) Cash received from Govil, a debtor, 5,000 was posted to his account as 500. (vi) Goods returned to Mahesh 700 were posted to his account as 70. (vii) Bill receivable from Narayan 1,000 was dishonoured and wrongly debited to allowances account as 10,000. Give journal entries to rectify the above errors and prepare suspense account to ascertain the amount of difference in trial balance.

Trial balance of Raju showed an excess debit of 10,000. He put the difference to suspense account and discovered the following errors : (a) Depreciation written-off the furniture 6,000 was not posted to Furniture account. (b) Credit sales to Rupam 10,000 were recorded as 7,000. (c) Purchases book undercast by 2,000. (d) Cash sales to Rana 5,000 were not posted. (e) Old Machinery sold for 7,000 was credited to sales account. (f) Discount received 800 from kanan on playing cash to him was not posted. 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: (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.