Correct the following errors in Mohan Lal's Book:
(i) A payment of Rs. 5,000 for salaries (to Mr. Ram) has been posted twice to the salaries Account.
(ii) Rs. 750 received from Rajesh are entered on the debit side of the Cash Book. No posting was done in Rajesh's Account.
(iii) Sales Book was overcasted by Rs. 3,000.
(iv) Goods (Cost Rs. 2,000, sales Price Rs. 2,500) distributed as samples among prospective customers were not recorded anywhere.
(v) A sum of Rs. 1,500 written off as depreciation of furniture was not debited to Depreciation Account.

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.

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 there is no Suspense Account: (i) Salary of Rs. 5,000 paid to Rahul was not posted to Salaries Account. (ii) Sales to Amrish of Rs. 1,430 posted to his account as Rs. 2,740. (iv) Purchases from Pal of Rs. 1,430 posted to his account as Rs. 1,340.

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) The total of one page of Sales Book was carried forward as Rs. 371 instead of Rs. 317. (ii) Rs. 540 received form Yatin was posted to the debit of his Account. (iii) Purchases Returns Book was overcast by Rs. 300. (iv) An item of Rs. 1,062 entered in Sales Return Book had been posted to the debit of customer who returned the goods. (v) Rs. 1,500 paid for furniture purchased had been charged to ordinary Purchase Account.

What will be the effect on Trial Balance if Rs. 5,000 received as rent and correctly entered in the cash are not posted to Rent Account ?

Which of the following errors will affect the Trial Balance? (i) The total of the Sales Book has not been posted to the Sales Account. (ii) Rs. 1,000 paid as installation charges of a new machine has been debited to Repairs Account. (iii) Goods costing Rs. 4,000 taken by the proprietor for personal use have been debited to Debtor's Account. (iv) Rs. 1,000 paid for repairs to building have been debited to Building Account.

Which of the following errors will affect the trial balance ? (i) The total of the sales books has not been posted to the sales account. (ii) Rs. 1,000 paid as installation charges of a new machine has been debited to Repairs account. (iii) Goods costing Rs. 4,000 taken by the proprietor for personal use have been debited to Debtors account. (iv) 1,000 paid for repairs to duilding have been debited to building account.