Give rectifying entries for the following:
(i) Rs. 5,400 received from Mr. A was posted to the credit of his account.
(ii) The total of Sales Return Book overcasted by Rs. 800.
(iii) Rs. 2,740 paid for repairs to motor car was debited to Motor Car Account as Rs. 1,740.
(iv) Returned goods to Shyam Rs. 1,500 were passed through Returns Inward Book.

Rectify the following errors: (i) The total of one page of Sales Book was carried forward as Rs. 371 instead of Rs. 317. (ii) Rs. 540 received form Yatin was posted to the debit of his Account. (iii) Purchases Returns Book was overcast by Rs. 300. (iv) An item of Rs. 1,062 entered in Sales Return Book had been posted to the debit of customer who returned the goods. (v) Rs. 1,500 paid for furniture purchased had been charged to ordinary Purchase Account.

There was an error in the Trial Balance of Ram Gopal on 31st March, 2018 and the difference in books was carried to the Suspense Account. On going through the books, you find that: (i) Rs. 540 received from Mayank was posted to the debit side of his account. (ii) Rs. 100 being purchases return was posted to the debit of the Purchase Account. (iii) Discount of Rs. 300 received was posted to the debit of the Discount Account. (iv) Rs. 374 paid for motor car repairs was debited to the Motor Car Account as Rs. 174. (v) Rs. 400 paid to Naman was debited to the account of Manan. Pass the Journal entries to rectify the above errors and state what amount was carried to the Suspense Account. [Suspense Account opened with a Credit of Rs. 1,680.]

The Trial Balance of S. Sen did not agree and the difference in books was carried to a Suspense Account. Pass the entries required to rectify the following errors which accounted for the difference. Also, prepare the Suspense Account: (i) A Sales Invoice for Rs. 1,000 for goods sold on credit to B. Basu was entered in the Purchases Book but in the Ledger, the amount was correctly debited to the Account of B. Basu. (ii) Goods bought on credit from Ram Lal for Rs. 1,500 were wrongly debited to his account as Rs. 5,100. (iii) An amount of Rs. 275 was posted as Rs. 325 to the debit side of the Commission Account. (iv) The Sales Book for the month of April was undercasted by Rs. 100. (v) Rs. 460 paid for building repairs was debited to the Building Account as Rs. 640. [Suspense Account opened with a Credit of Rs. 8,930.]

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.

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.

Pass the rectifying entries for the following transactions: (i) An amount of Rs. 2,000 received from Mohan on 1st April, 2019 had been entered in the Cash Book as having been received on 31st March, 2019. (ii) The balance in the account of Rahim Rs. 1,000 had been written off as bad but no other account has been debited. (iii) An addition in the Return Inward Book had been cast Rs. 100 short. (iv) A cheque for Rs. 200 drawn for the Petty Cash Account has been posted in the account of Asif. (v) A discounted Bill of Exchange for Rs. 20,000 returned by the firm's bank had been credited to the Bank Account and debited to Bills Receivable Account. A cheque was received later from the customer for Rs. 20,000 and duly paid. [Hint: (v) Dr. Customer's A/c and Cr. Bills Receivable A/c by Rs. 20,000.]

Pass the Journal entries to rectify the following errors detected during preparation of the Trial Balance: Purchase Book is undercast by Rs. 1,000. (ii) Wages paid for construction of office debited to Wages Account Rs. 20,000. (iii) A credit sale of goods Rs. 1,200 to Ramesh has been wrongly passed through the Purchases Book. (iv) Goods purchased for Rs. 5,000 were posted as Rs. 500 to the Purchases Account. (v) An amount of Rs. 2,000 due from Muhesh Chand which had been written off as a bad debt in previous year was unexpectedly recovered has been posted to the personal account of Mahesh Chand. (vi) A credit purchase of Rs. 1,040 from Ramesh was passed in the books as Rs. 1,400. (vii) Goods (Cost Rs. 5,000, Sales Price Rs. 6,000) distributed as free samples among prospective customers were not recorded anywhere. (viii) Goods worth Rs. 1,500 returned by Green & Co. have not recorded anywhere.

Give the rectifying entries of the following: (i) Sales of Rs. 20,000 to Manoj was recorded as Rs. 2,000 in the Sales Book. (ii) An amount of Rs. 25,000 spent for the extension of machinery has been debited to the Wages Account. (iii) Discount received from Ram & Co. Rs. 350, has not been entered in the discount column of the Cash Book. (iv) Goods of Rs. 3,000 sold to Mahesh were recorded in the Purchases Book. [Hint: (iii) Dr. Ram & Co. and Cr. Discount Received A/c by Rs. 350.]

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.

How will you rectify the following errors? Sales Book is overcasted by Rs. 5,000. (ii) Sales Return Book is short casted by Rs. 500. (iii) Balance of Sales Book is carried forward in excess by Rs. 1,000. (iv) Balancef Sales Return Book is carried forward in excess by Rs. 100.