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.

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.

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 and ascertain the amount of difference in trial balance by preparing suspense account: (a) Credit sales to Mohan 7,000 were posted as  9,000. (b) Credit purchases from Rohan 9,000 were posted as  6,000. (c) Goods returned to Rakesh 4,000 were posted as 5,000. (d) Goods returned from Mahesh 1,000 were posted as 3,000. (e) Cash sales  2,000 were posted as 200.

Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account: (a) Credit sales to Mohan 7,000 were not posted. (b) Credit purchases from Rohan 9,000 were not posted. (c) Goods returned to Rakesh 4,000 were not posted. (d) Goods returned from Mahesh 1,000 were not posted. (e) Cash paid to Ganesh  3,000 was not posted. (f) Cash sales 2,000 were not posted.

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) Credit sales to Mohan 7,000 were posted to Karan. (b) Credit purchases from Rohan 9,000 were posted to Gobind. (c) Goods returned to Rakesh 4,000 were posted to Naresh. (d) Goods returned from Mahesh 1,000 were posted to Manish. (e) Cash sales 2,000 were posted to commission 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.