Depreciation written-off as the machinery 2,000
(i) was not posted at all
(ii) was not posted to machinery account
(iii) was not posted to depreciation account

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.

Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance. (a) Depreciation provided on machinery 4,000 was not posted to Depreciation account. (b) Bad debts written-off  5,000 were not posted to Debtors account. (c) Discount allowed to a debtor 100 on receiving cash from him was not posted to discount allowed account. (d) Goods withdrawn by proprietor for personal use 800 were not posted to Drawings account. (e) Bill receivable for 2,000 received from a debtor was not posted to Bills receivable account.

Rectify the following errors (i) were not recorded. (ii) were recorded as 10,000. (iii) were recorded as 25,000. (iv) were not posted to his account. (v) were posted to his account as 2,000. (vi) were posted to Reghav’s account. (vii) were posted to the debit of Raghu’s account. (viii) were posted to the debit of Raghav. (ix) were recorded through sales book.

Rectify the following errors : (a) Depreciation provided on machinery 4,000 was not posted. (b) Bad debts written off 5,000 were not posted. (c) Discount allowed to a debtor 100 on receiving cash from him was not posted. (d) Discount allowed to a debtor 100 on receiving cash from him was not posted to discount account. (e) Bill receivable for 2,000 received from a debtor was 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.

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 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.

On 1st April, 2016 a firm purchased machinery for Rs 3,00,000. On 1st October, 2016, additional machinery costing Rs 1,50,000 was purchased on 1st October, 2017, the machinery purchased on 1st April, 2016 having become obsolete, was sold for Rs 1,35,000. On 1st October, 2018, new machinery was purchased for Rs 3,75,000 while the machinery purchased on 1st October, 2016 was sold for Rs 1,27,500 on the same day. The firm provides depreciation on its machinery "@ " 10% per annum on original cost on 31st March every year. Show Machinery Account, Provision for Depreciation Account and Depreciation Account for the period of three accounting years ending 31st March, 2019.