Rectiy the following errors:
(i) Total of one page of the Sales Book was carried forward to the next page as Rs. 2,785 instead of Rs. 2,587.
(ii) A cheque of Rs. 400 received from Mohan was dishonoured and had been posted to the debit side of the 'Allowance Account'.
(ii) Return of goods worth Rs. 5,000 by a customer was entered in the Purchases Return Book.
(iv) Sum of Rs. 200 owed by 'X' has been included in the list of Sunday Creditors.
(v) Sale of old furniture worth Rs. 430 was credited to the Sales Account as Rs. 340.

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.

Rectify the following errors: (i) Wages paid to the firm's workmen for making certain additions to machinery amounting to Rs. 5,500 were posted to Wages Account. Credit purchase of goods of Rs. 1,500 from Mohan & Co. was not recorded in the books although the goods were taken into stock. (iii) Goods returned of Rs. 500 by Mohan was entered in the Purchases Return Book. (iv) Return of goods of Rs. 800 to Sohan was passed through the Sales Return Book. (v) Credit Sale of goods to Sunil amounting to Rs 5,000 was posted to the account of Surmail.

Pass the rectifying entries for the following: (i) Sales of goods Rs. 6,000 to Madan were recorded as Rs. 600 in the Sales Book. (ii) Credit purchase of goods from Mohan amounting to Rs. 2,000 has been wrongly passed through the Sales Book. (iii) Return of goods worth Rs. 500 by a customer was entered in 'Purchases Return Book'. (iv) Cheque of Rs. 400 received from Ranjan was dishonoured and debited to the Discount Account. (v) Bill for Rs. 820 received from Ramesh for repair of machinery was entered in the Purchases Book as Rs. 720.

Rectify the following errors: (i) Sales Book has been totalled Rs. 1,000 short. (ii) Goods worth Rs. 1,500 returned by Green & Co. have not been recorded anywhere. (iii) Goods purchased worth Rs. 2,500 have been posted to the debit of the supplier, Gupta & Co. Furniture purchased from Gulab & Co. worth Rs. 10,000 has been entered in Purchases Book. (v) Cash received from A Rs. 2,500 has not been posted in his 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.]

Pass necessary Journal entries to rectify the following errors: (i) A credit sale of Rs. 1,700 to Krishan was posted to Krishan's Account. A cash sale of Rs. 1,700 to Meena was posted to the credit of Meena. (iii) A credit sale of old furniture to Prem for Rs. 1,700 was credited to the Sale Account. (iv) A credit sale of old furniture to Rohan for Rs. 1,700 was posted as Rs. 7,100. (v) A cheque for Rs. 640 received from Guru was dishonoured and was posted to the debit of Sales Return Account. (vi) An amount of Rs. 2,860 due from Prassed, written off as bad in previous year, was recovered and credited to his personal account. (vii) A discounted bill of exchange receivable for Rs. 8,000 returned by the firm's bank had been credited to the Bank Account and debited to Bills Receivable Account. (viii) Rs. 10,000 paid for the electricity bill of the proprietor's residence was debited to Electricity Expenses Account. (ix) An amount of RS. 7,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account. (x) An amount of Rs. 15,000 withdrawn from bank by the proprietor for office use was debited to Drawings Account. (xi) Rs. 8,000 salary paid to Varun, an employes, debited to his personal account.

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.

Record the following transactions in a Journal : (i) Withdrawn goods conting Rs. 5,000 for personal use. (ii) Goods costing Rs. 500 given as charity. (iii) A cheque for Rs. 5,000 received from Rajib was deposited into bank, returned dishonoured.

Rectify the following errors identified in the books of Dutt. The Trial Balance did not match, Rs. 14,930 being excess credit. The difference was placed in Suspense Account: (i) An amount of Rs. 100 was received from Das on 31st March, 2019 but was entered in the Cash Book on 4th April, 2019. (ii) Returns Inward Book for December was shortcasted by Rs. 1,000. (iii) Purchase of an office table for Rs. 3,000 was passed through the Purchases Book. (iv) Rs. 3,750 paid for wages to workmen for making showcases was charged to the Wages Account. (v) Purchase of Rs. 670 was posted to Creditor's Account as Rs 600. (vi) A cheque for Rs. 200 received from Pradeep was dishonoured and was debited to the 'Printing and Stationery Account'. (vii) Rs. 10,000 paid for purchase of a motor cycle was debited to 'Miscellaneous Expenses Account'. (viii) An amount of Rs. 10,000 owed by Deepak was omitted from Sundry Debtors. (ix) Daman paid Rs. 6,700 but her account was wrongly credited with Rs. 10,700.

Give the Journal entries to rectify the following errors using Suspense Account, where necessary: (i) Goods of the value of Rs. 2,000 returned by Mr. Gupta were entered in the Sales Book and posted therefrom to the credit of his account. (ii) Goods worth Rs. 1,500 bought by the proprietor for his personal use without any payment being made as yet, was wrongly entered in the Purchases Book. (iii) A cheque for Rs. 500 received from Ashok was dishonoured and has been posted to the debit of Sales Return Account. (iv) The total of one page of the Sales Book was carried forward to the next page as Rs. 680 instead of Rs. 860. (v) An item of Rs. 500 relating to Prepaid Insurance Account was omitted to be brought forward from the previous year's books.