Which of the following errors will affect the trial balance ?
(i) The total of the sales books has not been posted to the sales account.
(ii) Rs. 1,000 paid as installation charges of a new machine has been debited to Repairs account.
(iii) Goods costing Rs. 4,000 taken by the proprietor for personal use have been debited to Debtors account.
(iv) 1,000 paid for repairs to duilding have been debited to building account.

Which of the following errors will affect the Trial Balance? (i) The total of the Sales Book has not been posted to the Sales Account. (ii) Rs. 1,000 paid as installation charges of a new machine has been debited to Repairs Account. (iii) Goods costing Rs. 4,000 taken by the proprietor for personal use have been debited to Debtor's Account. (iv) Rs. 1,000 paid for repairs to building have been debited to Building Account.

Following errors were identified in the books of Prassed. Pass necessary entries to rectify them: Rs. 5,000 paid for funiture purchased has been charged to the ordinary Purchases Account. (ii) Repairs made were debited to the Building Account for Rs. 500. (iii) An amount of Rs. 1,000 withdrawn by the proprietor for his personal use has been debited to the Trade Expenses Account. (iv) Rs. 1,000 paid for rent debited to the Landlord's Account. (v) Salary of Rs. 1,250 paid to a clerk, has been debited to his Personal Account. (vi) Rs. 1,000 received from Shah & Co. has been wrongly entered as from Shaw & Co. (vii) Rs. 7,000 paid in cash for a printer was charged to the Office Expenses Account.

Pass the necessary Journal entries to rectify the following errors: (i) Rs. 15,000 paid as wages for the construction of office building debited to Salaries Account. (ii) Rs. 20,000 spent on the purchases of material for the construction of building debited to Purchases Account. (iii) Rs. 50,000 spent on the extension of building was debited to Building Repairs Account. (iv) Rs. 25,000 spent on whitewash of a new building was charged to Building Repairs Account. (v) Rs. 1,000 paid as installation charges for newly purchased second hand machinery posted to Cartage Account. (vi) Rs. 10,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery debited to General Expenses Account. (vii) Rs. 5,000 paid as repairing charges of an existing machine in use charged to Machinery Account. Rs. 10,000 paid by cheque for a printer was charged to the Office Expenses 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.