Trial Balance of a firm did not match and difference was placed in Suspense Account. The following errors were subsequently identified:
(i) Sales Book was overcasted by Rs. 200.
(ii) Goods sold to Manohar for Rs. 550 was posted as Rs. 5,500.
(iii) Purchases Book was overcasted by Rs. 800.
(iv) Purchases Return Book was carried forward as Rs. 1,220 instead of Rs 1,120.
You are required to pass the Journal entries for rectification of the above errors.

Purchases Book|Sales Book

How will be the following errors rectified? Sales Book is short casted by Rs. 5,000. (ii) Sales Return Book is short casted by Rs. 500. Balance of Sales Book is carried forward short by Rs. 1,000. (iv) Balance of Sales Return Book is carried forward short by Rs. 100.

How will you rectify the following errors? Sales Book is overcasted by Rs. 5,000. (ii) Sales Return Book is short casted by Rs. 500. (iii) Balance of Sales Book is carried forward in excess by Rs. 1,000. (iv) Balancef Sales Return Book is carried forward in excess by Rs. 100.

How will be the following errors rectified? (i) Purchases Book is overcasted by Rs 10,000. Purchases Return Book is overcasted by Rs. 1,000. (ii) Purchases Return Book's balance is carried forward in excess by Rs. 100. (iv) Purchases Books' balance is carried forward in excess by Rs. 1,000. Note: The above errors have been detected before the preparation of Trial Balance.

Purchases Return Book|Sales Return Book|Subsidiary Books

Rectify the following errors assuming that there is no Suspense Account: (i) The Returns Inward Book has been overcasted by Rs. 200. (ii) Purchases Book carried forward Rs. 75 less. (iii) Sales Book carried forward Rs. 41 less on Page 10 and Rs. 43 more on Page 12. (iv) Goods sold to Gautam were posted as Rs. 215 instead of Rs. 251.

A Trial Balance disclosed a difference of Rs. 417 placed on the credit side of the Suspense Account. Later on the following errors were located: (i) Goods worth Rs. 200 purchased from Sohan had been posted to his account as Rs. 250. (ii) A purchase of furniture for Rs. 500 was recorded in the Purchases Book. (iii) Instead of crediting Gian's Account with Rs. 512, it was debited with Rs. 215. (iv) Goods worth Rs. 130 returned by Gian were entered in the Sales Book and posted therefrom to the credit of Gian's Personal Account. Pass the rectifying entries and prepare a Suspense Account. [Total of Suspense Account-Rs. 727.]

Trial balance of Anurag did not agree. It showed an excess credit 10,000. Anurag put the difference to suspense account. He located the following errors : (i) Sales return book over cast by 1,000. (ii) Purchases book was undercast by 600. (iii) In the sales book total of page no. 4 was carried forward to page 5 as 1,000 instead of 1,200 and total of page 8 was carried forward to page 9 as 5,600 instead of 5,000. (iv) Goods returned to Ram 1,000 were recorded through sales book. (v) Credit purchases from M & Co. 8,000 were recorded through sales book. (vi) Credit purchases from S & Co. 5,000 were recorded through sales book. However, S & Co. were correctly credited. (vii) Salary paid 2,000 was debited to employee’s personal account.