Rectify the following errors assuming that there is no Suspense Account:
(i) The Returns Inward Book has been overcasted by Rs. 200.
(ii) Purchases Book carried forward Rs. 75 less.
(iii) Sales Book carried forward Rs. 41 less on Page 10 and Rs. 43 more on Page 12.
(iv) Goods sold to Gautam were posted as Rs. 215 instead of Rs. 251.

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.

Rectify the following errors assuming that there is no Suspense Account: (i) Salary of Rs. 5,000 paid to Rahul was not posted to Salaries Account. (ii) Sales to Amrish of Rs. 1,430 posted to his account as Rs. 2,740. (iv) Purchases from Pal of Rs. 1,430 posted to his account as Rs. 1,340.

How will be the following errors rectified? Sales Book is short casted by Rs. 5,000. (ii) Sales Return Book is short casted by Rs. 500. Balance of Sales Book is carried forward short by Rs. 1,000. (iv) Balance of Sales Return Book is carried forward short by Rs. 100.

How will be the following errors rectified? (i) Purchases Book is overcasted by Rs 10,000. Purchases Return Book is overcasted by Rs. 1,000. (ii) Purchases Return Book's balance is carried forward in excess by Rs. 100. (iv) Purchases Books' balance is carried forward in excess by Rs. 1,000. Note: The above errors have been detected before the preparation of Trial Balance.

Trial Balance of a firm did not match and difference was placed in Suspense Account. The following errors were subsequently identified: (i) Sales Book was overcasted by Rs. 200. (ii) Goods sold to Manohar for Rs. 550 was posted as Rs. 5,500. (iii) Purchases Book was overcasted by Rs. 800. (iv) Purchases Return Book was carried forward as Rs. 1,220 instead of Rs 1,120. You are required to pass the Journal entries for rectification of the above errors.

How will be the following errors rectified in the books of Param if Param if Suspense Account does not exist? (i) Purchases Book is undercasted by Rs. 100. (ii) Returns Inward Book is undercasted by Rs. 50. (iii) Rs. 250 written off as depreciation on Machinery is not debited to the Depreciation Account. (iv) Stationery of Rs. 75 posted twice to the Stationery Account. (v) Credit sale of Rs. 151 to Hari, correctly entered in the Sales Book, is posted as Rs. 115.

Trial balance of Anurag did not agree. It showed an excess credit 10,000. Anurag put the difference to suspense account. He located the following errors : (i) Sales return book over cast by 1,000. (ii) Purchases book was undercast by 600. (iii) In the sales book total of page no. 4 was carried forward to page 5 as 1,000 instead of 1,200 and total of page 8 was carried forward to page 9 as 5,600 instead of 5,000. (iv) Goods returned to Ram 1,000 were recorded through sales book. (v) Credit purchases from M & Co. 8,000 were recorded through sales book. (vi) Credit purchases from S & Co. 5,000 were recorded through sales book. However, S & Co. were correctly credited. (vii) Salary paid 2,000 was debited to employee’s personal account.

Rectify the following errors found in the books of Bheem. Trial Balance had Rs. 930 excess credit. The difference has been posted to a Suspense Account: (i) The total of Returns Inward Book has been cast Rs. 1,000 short. (ii) The purchase of an office table costing Rs. 3,000 has been passed through the Purchases Book. (iii) Rs. 3,750 paid for wages to workmen for making showcases had been charged to the Wages Account. (iv) A purchase of Rs. 670 had been posted to the Creditors's Account as Rs. 600. (v) A cheque for Rs. 2,000 received from Nakul had been dishonoured and was passed to the debit of the Allowances Account. (vi) An amount of Rs. 15,720 due from Prasad written off as had in a previous year, was recovered and credited to the Personal Account of Prasad. After rectification reflect the transactions in the Suspense Account. [Hint: (vi) Dr. Prasad and Cr. Bad Debts Recovered A/c by Rs. 15,720.]

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.

The Trial Balance of M/s. Gupta & Sons shows a difference of Rs. 52,200. To prepare the Final Account on 31st March, 2019, this difference is placed in a Suspense Account. Afterwards the following errors were disclosed. Pass the necessary entries to rectify them and show the Suspense Account. (i) Purchases Book total had been undercasted by Rs. 20,000. (ii) A cheque received from Vasudev for Rs. 7,800 had been debited in the Cash Book but not posted in vasudev's Personal Account. (iii) Returns Outward Book had been overcasted by Rs. 10,000. (iv) Goods returned by Yash Pal worth Rs. 15,000 have been entered in Returns Outward Book. However, Yash Pal's Account is correctly posted.