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