Rectify the following errors assuming that suspension account was opened. Ascertain the difference in trial balance.
(a) Furniture purchased for 10,000 wrongly debited to purchase account as 4,000.
(b) Machinery purchased on credit from Raman for 20,000 recorded through Purchases Book as 6,000.
(c) Repairs on machinery 1,400 debited to Machinery account as 2,400.
(d) Repairs on overhauling of second hand machinery purchased 2,000 was debited to Repairs account as 200.
(e) Sale of old machinery at book value 3,000 was credited to sales account as 5,000.

Rectify the following errors : (a) Furniture purchased for  10,000 wrongly debited to purchases account. (b) Machinery purchased on credit from Raman for  20,000 was recorded through purchases book. (c) Repairs on machinery  1,400 debited to machinery account. (d) Repairs on overhauling of secondhand machinery purchased  2,000 was debited to Repairs account. (e) Sale of old machinery at book value of  3,000 was credited to sales account.

Rectify the following errors by passing Journal entries: (i) Old furniture sold for Rs. 500 has been credited to Sales Account. (ii) Machinery purchased on credit from Raman for Rs. 2,000 recorded through Purchases Book as Rs. 16,000. (iii) Cash received from Rajat Rs. 5,000 was posted in the debit of Bhagat as Rs. 6,000. (iv) Depreciation provided on machinery Rs. 3,000 was posted to machinery Account as Rs. 300.

Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance. (a) Credit sales to Mohan 7,000 were posted to Karan as 5,000. (b) Credit purchases from Rohan 9,000 were posted to the debit of Gobind as 10,000. (c) Goods returned to Rakesh 4,000 were posted to the credit of Naresh as 3,000. (d) Goods returned from Mahesh 1,000 were posted to the debit of Manish as 2,000. (e) Cash sales 2,000 were posted to commission account as 200.

Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance. (a) Credit sales to Mohan 7,000 were posted to the credit of his account. (b) Credit purchases from Rohan 9,000 were posted to the debit of his account as 6,000. (c) Goods returned to Rakesh 4,000 were posted to the credit of his account. (d) Goods returned from Mahesh 1,000 were posted to the debit of his account as 2,000. (e) Cash sales 2,000 were posted to the debit of sales account as 5,000.

A machine is purchased for Rs. 10,000 which was wrongly recorded in purchase account. Due to this error …….

Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance. (a) Credit sales to Mohan 7,000 were recorded in Purchase Book. However, Mohan’s account was correctly debited. (b) Credit purchases from Rohan 9,000 were recorded in sales book. However, Rohan’s account was correctly credited. (c) Goods returned to Rakesh 4,000 were recorded in sales return book. However, Rakesh’s account was correctly debited. (d) Goods returned from Mahesh 1,000 were recorded through purchases return book. However, Mahesh’s account was correctly credited. (e) Goods returned to Naresh 2,000 were recorded through purchases book. However, Naresh’s account was correctly debited.

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 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.