How will be the following errors rectified in the books of Param if Param if Suspense Account does not exist?
(i) Purchases Book is undercasted by Rs. 100.
(ii) Returns Inward Book is undercasted by Rs. 50.
(iii) Rs. 250 written off as depreciation on Machinery is not debited to the Depreciation Account.
(iv) Stationery of Rs. 75 posted twice to the Stationery Account.
(v) Credit sale of Rs. 151 to Hari, correctly entered in the Sales Book, is posted as Rs. 115.

Following errors are discovered in the books of Sh. Ram Lal. Make the necessary entries to rectify them: (i) Purchases Journal was undercasted by Rs. 2,150. (ii) Rs. 500 received from K. Krishna was debited to his account. (iii) An amount of Rs. 3,000 withdrawn by the proprietor of the firm for his personal use was posted to the Travelling Expenses Account. (iv) An amount of Rs. 175 for a credit sale to R. Gopalan correctly entered in the Sales Book, has been debited to his account as Rs. 157.

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.

Pass the Journal entries rectifying the following errors: (i) Purchases of Rs. 10,000 was omitted to be recorded. (ii) Purchases of office furniture of Rs. 10,000 was recorded in Purchases Book. (iii) Office Rent of Rs. 15,000 was debited to the Personal Account of the landlord. (iv) Old machine sold for Rs. 5,000 was credited to Sales Account. (v) Bill for Rs. 800 received from Mukesh for repair of machinery was entered in the Purchases Book as Rs. 700.

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.

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: (i) Wages paid for the construction of office debited to Wages Account Rs. 20,000. (ii) Cartages paid for the newly purchased furniture Rs. 500, posted to Cartage Account. (iii) Rs. 5,000 for the installation of machinery debited to Wages Account. (iv) Machinery purchased for Rs. 50,000 was passed through the Purchases Book. (v) Old furniture Sold for Rs. 5,000 was passed through the Sales Book.

Give the Journal entries to rectify the following errors: (i) Purchases Book was overcast by Rs. 1,000. (ii) Installation charges on new machinery purchased Rs. 500 were debited to Sundry Expenses Account as Rs. 50. (iii) Radhey Shyam returned goods worth Rs. 500 which was entered in the Purchases Return Book. (iv) Goods taken by the proprietor for Rs. 5,000 have not entered in the books at all.

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.

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.

The Trial Balance of M/s. Gupta & Sons shows a difference of Rs. 52,200. To prepare the Final Account on 31st March, 2019, this difference is placed in a Suspense Account. Afterwards the following errors were disclosed. Pass the necessary entries to rectify them and show the Suspense Account. (i) Purchases Book total had been undercasted by Rs. 20,000. (ii) A cheque received from Vasudev for Rs. 7,800 had been debited in the Cash Book but not posted in vasudev's Personal Account. (iii) Returns Outward Book had been overcasted by Rs. 10,000. (iv) Goods returned by Yash Pal worth Rs. 15,000 have been entered in Returns Outward Book. However, Yash Pal's Account is correctly posted.