Rectify the following errors by passing Journal entries:
(i) Old furniture sold for Rs. 500 has been credited to Sales Account.
(ii) Machinery purchased on credit from Raman for Rs. 2,000 recorded through Purchases Book as Rs. 16,000.
(iii) Cash received from Rajat Rs. 5,000 was posted in the debit of Bhagat as Rs. 6,000.
(iv) Depreciation provided on machinery Rs. 3,000 was posted to machinery Account as Rs. 300.

Rectify the following errors assuming that suspension account was opened. Ascertain the difference in trial balance. (a) Furniture purchased for 10,000 wrongly debited to purchase account as 4,000. (b) Machinery purchased on credit from Raman for 20,000 recorded through Purchases Book as 6,000. (c) Repairs on machinery 1,400 debited to Machinery account as 2,400. (d) Repairs on overhauling of second hand machinery purchased 2,000 was debited to Repairs account as 200. (e) Sale of old machinery at book value 3,000 was credited to sales account as 5,000.

Rectify the following errors : (a) Furniture purchased for  10,000 wrongly debited to purchases account. (b) Machinery purchased on credit from Raman for  20,000 was recorded through purchases book. (c) Repairs on machinery  1,400 debited to machinery account. (d) Repairs on overhauling of secondhand machinery purchased  2,000 was debited to Repairs account. (e) Sale of old machinery at book value of  3,000 was credited to sales account.

Rectify the following errors: (i) Wages paid for the construction of office debited to Wages Account Rs. 5,000. (ii) Machinery purchased for Rs. 35,000 was passed through the Purchases Book. (iii) Old furniture sold for Rs. 1,000, passed through the Sales Book. Rs. 2,000 paid to Mehta Bros, against acceptance were debited to Malhotra Bros. Account. (v) Sales of Rs. 204 to Ram debited to his account as Rs. 402 and purchases of Rs. 1,012 from Shyam credited to his account as Rs. 1,210.

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 (c) Goods withdrawn by proprietor for personal use 1,000 were credited to sales account as 1,600.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.

Pass the Journal entries rectifying the following errors: (i) Purchases of Rs. 10,000 was omitted to be recorded. (ii) Purchases of office furniture of Rs. 10,000 was recorded in Purchases Book. (iii) Office Rent of Rs. 15,000 was debited to the Personal Account of the landlord. (iv) Old machine sold for Rs. 5,000 was credited to Sales Account. (v) Bill for Rs. 800 received from Mukesh for repair of machinery was entered in the Purchases Book as Rs. 700.

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.

Pass the necessary Journal entries to rectify the following errors: (i) Credit sale of Rs. 570 to Mohan was recorded as Rs. 750. (ii) Credit sale of Rs. 850 to Sohan was recorded as sale to Mohan. (iii) Credit sale of Rs. 850 to Meenu was recorded as sale to Meena as Rs. 580. (iv) Credit sale of Rs. 850 to Ram was recorded in the Purchases Book. (v) Credit sale of old machinery to Sohan for Rs. 1,700 was entered in the Sales Book as Rs. 7,100. (vi) Bill Receivable for Rs. 5,000 accepted by Mahinder recorded as acceptance given to Mahinder for Rs. 6,000.

Put the following on the proper side of Cash account, Debtor's account and Creditor's account : (a) Sold goods for cash Rs. 60,000. (b) Sold goods to Hari on credit Rs. 20,000. (c ) Purchased goods from Krishan on credit Rs. 36,000. (d) Purchased goods from Krishan for cash Rs. 10,000. (e) Cash received from Hari Rs.15,000. (f) Cash paid to Krishan Rs. 28,000.

Rectify the following errors by passing Journal entries: (i) A sum of Rs. 470 received from Ganga was posted to her debit as Rs. 740. (ii) A debit balance of Rs. 550 in the personal account of Mr. John was undercast. (iii) Bills Receivable from Brown for Rs. 3,000 posted to the credit of Bills Payable Account and credited to Brown's Account. (iv) Goods returned by Mridual Rs. 225 have been entered in the Return Outward Book.