Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account:
(a) Credit sales to Mohan 7,000 were not posted.
(b) Credit purchases from Rohan 9,000 were not posted.
(c) Goods returned to Rakesh 4,000 were not posted.
(d) Goods returned from Mahesh 1,000 were not posted.
(e) Cash paid to Ganesh  3,000 was not posted.
(f) Cash sales 2,000 were not posted.

Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account: (a) Credit sales to Mohan 7,000 were posted as  9,000. (b) Credit purchases from Rohan 9,000 were posted as  6,000. (c) Goods returned to Rakesh 4,000 were posted as 5,000. (d) Goods returned from Mahesh 1,000 were posted as 3,000. (e) Cash sales  2,000 were posted as 200.

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.

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 Karan as 5,000. (b) Credit purchases from Rohan 9,000 were posted to the debit of Gobind as 10,000. (c) Goods returned to Rakesh 4,000 were posted to the credit of Naresh as 3,000. (d) Goods returned from Mahesh 1,000 were posted to the debit of Manish as 2,000. (e) Cash sales 2,000 were posted to commission account as 200.

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.

Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance. (a) Credit sales to Mohan 7,000 were recorded in Purchase Book. However, Mohan’s account was correctly debited. (b) Credit purchases from Rohan 9,000 were recorded in sales book. However, Rohan’s account was correctly credited. (c) Goods returned to Rakesh 4,000 were recorded in sales return book. However, Rakesh’s account was correctly debited. (d) Goods returned from Mahesh 1,000 were recorded through purchases return book. However, Mahesh’s account was correctly credited. (e) Goods returned to Naresh 2,000 were recorded through purchases book. However, Naresh’s account was correctly debited.

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) 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.

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 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.