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 (c) Goods withdrawn by proprietor for personal use 1,000 were credited to sales account as 1,600.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

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 Madan did not agree and he put the difference to suspense account. He discovered the following errors: (a) Sales return book overcast by 800. (b) Purchases return to Sahu 2,000 were not posted. (c) Goods purchased on credit from Narula 4,000 though taken into stock, but no entry was passed in the books. (d) Installation charges on new machinery purchased 500 were debited to sundry expenses account as 50. (e) Rent paid for residential accommodation of madam (the proprietor) 1,400 was debited to Rent account as 1,000. Rectify the errors and prepare suspense account to ascertain the difference in trial balance.

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 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 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.

Trial balance of Rahul did not agree. Rahul put the difference to suspense account. Subsequently, he located the following errors : (i) Wages paid for installation of Machinery 600 was posted to wages account. (ii) Repairs to Machinery 400 debited to Machinery account. (iii) Repairs paid for the overhauling of second hand machinery purchased 1,000 was debited to Repairs account. (iv) Own business material 8,000 and wages 2,000 were used for construction of building. No adjustment was made in the books. (v) Furniture purchased for 5,000 was posted to purchase account as 500. (vi) Old machinery sold to Karim at its book value of 2,000 was recorded through sales book. (vii) Total of sales returns book 3,000 was not posted to the ledger. Rectify the above errors and prepare suspense account to ascertain the original difference in trial balance.

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.