Rectify the following errors:
(i) Sales Book has been totalled Rs. 1,000 short.
(ii) Goods worth Rs. 1,500 returned by Green & Co. have not been recorded anywhere.
(iii) Goods purchased worth Rs. 2,500 have been posted to the debit of the supplier, Gupta & Co.
Furniture purchased from Gulab & Co. worth Rs. 10,000 has been entered in Purchases Book.
(v) Cash received from A Rs. 2,500 has not been posted in his account.

Correct the following errors: (1) without Suspense Account and (2) with Suspense Account: (i) Sales Book has been totalled Rs. 1,000 short. (ii) Goods worth Rs. 1,500 returned by Green & Co, have not been recorded anywhere. (iii) Goods purchased of Rs. 2,500 was posted to debit of the supplier, Ravi. (iv) Furniture purchased from Gulab & Co. of Rs. 10,000 has been entered in Purchases Book. (v) Cash received from Ankit Rs. 2,500 has not been posted in his account. Also prepare Suspense Account.

Rectiy the following errors: (i) Total of one page of the Sales Book was carried forward to the next page as Rs. 2,785 instead of Rs. 2,587. (ii) A cheque of Rs. 400 received from Mohan was dishonoured and had been posted to the debit side of the 'Allowance Account'. (ii) Return of goods worth Rs. 5,000 by a customer was entered in the Purchases Return Book. (iv) Sum of Rs. 200 owed by 'X' has been included in the list of Sunday Creditors. (v) Sale of old furniture worth Rs. 430 was credited to the Sales Account as Rs. 340.

Give the Journal entries to rectify the following errors using Suspense Account, where necessary: (i) Goods of the value of Rs. 2,000 returned by Mr. Gupta were entered in the Sales Book and posted therefrom to the credit of his account. (ii) Goods worth Rs. 1,500 bought by the proprietor for his personal use without any payment being made as yet, was wrongly entered in the Purchases Book. (iii) A cheque for Rs. 500 received from Ashok was dishonoured and has been posted to the debit of Sales Return Account. (iv) The total of one page of the Sales Book was carried forward to the next page as Rs. 680 instead of Rs. 860. (v) An item of Rs. 500 relating to Prepaid Insurance Account was omitted to be brought forward from the previous year's books.

Correct the following errors in Hari's Books: (i) Credit sale of Rs. 132 to R. Krishan correctly entered in Sales Journal but posted to his account as Rs. 312. (ii) The total of the credit side of Ramesh's Account was overcasted by Rs. 2,000. (iii) Total of the Purchases Journal of Rs. 5,250 has been posted to Purchases Account as Rs. 5,205. (iv) Printer purchased from R. Ltd. for Rs. 4,000 on credit was entered in the Purchases Book. (v) An item of Rs. 2,000 entered in the Sales Return Book was posted to the debit of Pandey who had returned the goods.

Rectify the following errors: (i) Sale of old furniture worth Rs. 3,000 treated as sales of goods. (ii) Sales Book added Rs. 5,000 short. (iii) Rent of proprietor's residence, Rs. 6,500 debited to Rent Account. (iv) Goods worth Rs. 11,970 returned by Manav posted to his debit as Rs. 11,790.

Rectify the following errors: (i) Purchases Book is overcast by Rs. 500. (ii) Salary paid to an employee, Mr. Ajay, is debited to his Personal Account Rs. 3,000. (iii) Goods sold to Shashi on credit Rs. 300 have been wrongly passed through the Purchases Book. Total of Returns Inward Book has been added Rs. 9 short. (v) Purchase of chair from Happy Traders for Rs. 35 has been entered in the Purchases Book as Rs. 53.

Pass the rectifying entries for the following: (i) Sales of goods Rs. 6,000 to Madan were recorded as Rs. 600 in the Sales Book. (ii) Credit purchase of goods from Mohan amounting to Rs. 2,000 has been wrongly passed through the Sales Book. (iii) Return of goods worth Rs. 500 by a customer was entered in 'Purchases Return Book'. (iv) Cheque of Rs. 400 received from Ranjan was dishonoured and debited to the Discount Account. (v) Bill for Rs. 820 received from Ramesh for repair of machinery was entered in the Purchases Book as Rs. 720.

Pass necessary Journal entries to rectify the following errors: (i) A credit sale of Rs. 1,700 to Ram was recorded as Rs. 7,100. (ii) A credit sale of Rs. 1,700 to Mohan was recorded as sales to Krishan. (iii) A credit sale of Rs. 1,700 to Asha was recorded as sale to Anshul as Rs. 7,100. (iv) A credit sale of Rs. 1,700 to Mohan was recorded in the Purchases Book. (v) A credit sale of old machinery to Sohan for Rs. 1,700 was entered in the Sale Book for Rs. 7,100. (vi) Cash sale of Rs. 1,700 to Gaurav was recorded as Rs. 7,100. (vii) Bill Receivable of Rs. 8,100 received from Ravinder was recorded in Bills Payable Book. (viii) Cash purchase of Rs. 8,100 from Bharat was recorded as Rs. 1,800.

Pass the Journal entries to rectify the following errors, using Suspense Account: (i) Goods of the value of Rs. 2,000 returned by Verma were entered in the Sales Book and posted therefrom to the credit of his account. An amount of Rs. 3,000 entered in the Sales Return Book has been posted to the debit of Sharma, who returned the goods. A sale of Rs. 2,000 made to Mohan was correctly entered in the Sales Book but wrongly posted to the debit of Sohan as Rs. 200.

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.