Trial balance of Kohli did not agree and showed an excess debit of 16,300. He put the difference to a suspense account and discovered the following errors:
(a) Cash received from Rajat 5,000 was posted to the debit of Kamal as 6,0000.
(b) Salaries paid to an employee 2,000 were debited to his personal account as 1200.
(c) Goods withdrawn by proprietor for personal use 1,000 were credited to sales account as 1,600.
(d) Depreciation provided on machinery 3,000 was posted to Machinery account as 300.
(e) Sale of old car for 10,000 was credited to sales account as 6,000. Rectify the errors and prepare suspense 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 (c) Goods withdrawn by proprietor for personal use 1,000 were debited to sundry expenses account.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.

Trial balance of Anuj did not agree. It showed an excess credit of 6,000. He put the difference to suspense account. He discovered the following errors (a) Cash received from Ravish 8,000 posted to his account as 6,000. (b) Returns inwards book overcast by 1,000. (c) Total of sales book 10,000 was not posted to Sales account. (d) Credit purchases from Nanak 7,000 were recorded in sales Book. However, Nanak’s account was correctly credited. (e) Machinery purchased for  10,000 was posted to purchases account as 5,000. Rectify the errors and prepare suspense account.

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.

Trial balance of Khatau did not agree. He put the difference to suspense account and discovered the following errors : (a) Credit sales to Manas 16,000 were recorded in the purchases book as 10,000 and posted to the debit of Manas as 1,000. (b) Furniture purchased from Noor 6,000 was recorded through purchases book as 5,000 and posted to the debit of Noor 2,000. (c) Goods returned to Rai 3,000 recorded through the Sales book as 1,000. (d) Old machinery sold for 2,000 to Maneesh recorded through sales book as 1,800 and posted to the credit of Manish as 1,200. (e) Total of Returns inwards book 2,800 posted to Purchase account. Rectify the above errors and prepare suspense account to ascertain the difference in trial balance.

Trial balance of Anant Ram did not agree. It showed an excess credit of 16,000. He put the difference to suspense account. Subsequently the following errors were located: (i) Cash received from Mohit 4,000 was posted to Mahesh as 1,000. (ii) Cheque for 5,800 received from Arnav in full settlement of his account of 6,000, was dishonoured. No entry was passed in the books on dishonour of the cheque. (iii) 800 received from Khanna, whose account had previously been written off as bad, was credited to his account. (iv) Credit sales to Manav for 5,000 was recorded through the purchases book as 2,000. (v) Purchases book undercast by 1,000. (vi) Repairs on machinery 1,600 wrongly debited to Machinery account as 1,000. (vii) Goods returned by Nathu 3,000 were taken into stock. No entry was recorded in the books