Rectify the following errors:
(i) Wages paid for the construction of office debited to Wages Account Rs. 20,000.
(ii) Cartages paid for the newly purchased furniture Rs. 500, posted to Cartage Account.
(iii) Rs. 5,000 for the installation of machinery debited to Wages Account.
(iv) Machinery purchased for Rs. 50,000 was passed through the Purchases Book.
(v) Old furniture Sold for Rs. 5,000 was passed through the Sales Book.

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.

Pass the necessary Journal entries to rectify the following errors: (i) Rs. 15,000 paid as wages for the construction of office building debited to Salaries Account. (ii) Rs. 20,000 spent on the purchases of material for the construction of building debited to Purchases Account. (iii) Rs. 50,000 spent on the extension of building was debited to Building Repairs Account. (iv) Rs. 25,000 spent on whitewash of a new building was charged to Building Repairs Account. (v) Rs. 1,000 paid as installation charges for newly purchased second hand machinery posted to Cartage Account. (vi) Rs. 10,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery debited to General Expenses Account. (vii) Rs. 5,000 paid as repairing charges of an existing machine in use charged to Machinery Account. Rs. 10,000 paid by cheque for a printer was charged to the Office Expenses Account.

Rectify the following errors: (i) Wages paid to the firm's workmen for making certain additions to machinery amounting to Rs. 5,500 were posted to Wages Account. Credit purchase of goods of Rs. 1,500 from Mohan & Co. was not recorded in the books although the goods were taken into stock. (iii) Goods returned of Rs. 500 by Mohan was entered in the Purchases Return Book. (iv) Return of goods of Rs. 800 to Sohan was passed through the Sales Return Book. (v) Credit Sale of goods to Sunil amounting to Rs 5,000 was posted to the account of Surmail.

Rectify the following errors by passing Journal entries: (i) Preeti was paid cash Rs. 2,800 but Jyoti was debited by Rs. 2,000. (ii) Goods costing Rs. 10,000 were purchased for various members of the staff and the cost was included in 'Purchases'. A similar amount was deducted from the salaries of the staff members concerned and the net payments to them debited to Salaries Account. (iii) Wages amounting to Rs. 7,000 for machinery erection were debited to the Wages Account. (iv) Machinery written off by Rs. 1,000 has not been posted to the Depreciation Account. (v) Goods purchased for Rs. 1,000 for the proprietor's use were debited to the Purchases Account. (vi) Goods purchased for Rs. 5,000 were posted as Rs. 500 to the Purchases Account. (vii) Goods purchased for Rs. 200 were posted as Rs. 2,000 to the Purchase Account. (viii) Rs. 1,000 received from Preeti was debited to her account. (ix) The balance in the account of Mr. Rahim Rs. 1,000 has been written off as bad but no account has been debited. (x) Salary of Rs. 40,000 paid to Madhur, stands debited to his personal account. (xi) A debit balance of Rs. 5,000 on the personal account of Mr. John (correctly shown in the ledger) had been omitted when extracting a trial balance.

Pass the Journal entries to rectify the following errors detected during preparation of the Trial Balance: Purchase Book is undercast by Rs. 1,000. (ii) Wages paid for construction of office debited to Wages Account Rs. 20,000. (iii) A credit sale of goods Rs. 1,200 to Ramesh has been wrongly passed through the Purchases Book. (iv) Goods purchased for Rs. 5,000 were posted as Rs. 500 to the Purchases Account. (v) An amount of Rs. 2,000 due from Muhesh Chand which had been written off as a bad debt in previous year was unexpectedly recovered has been posted to the personal account of Mahesh Chand. (vi) A credit purchase of Rs. 1,040 from Ramesh was passed in the books as Rs. 1,400. (vii) Goods (Cost Rs. 5,000, Sales Price Rs. 6,000) distributed as free samples among prospective customers were not recorded anywhere. (viii) Goods worth Rs. 1,500 returned by Green & Co. have not recorded anywhere.

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.

Pass the necessary Journal entries to rectify the following errors: (i) Credit sale of Rs. 850 to Krishan was posted to Krishan's Account. (ii) Cash sale of Rs. 850 to Meenu was posted to the credit of Meena. Amount of Rs. 1,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account. (iv) Credit sale of old furniture to Mohan for Rs. 1,700 was posted as Rs. 7,100. (v) Credit sale of old furniture to Babu Ram for Rs. 3,000 was credited to Sales Account. (vi) Cheque of Rs. 1,280 received from Farid was dishonoured and has been posted to the debit of Sales Return Account.