Mukesh found that the Trial Balance did not agree. He found the following errors:
(i) In the Sales Book for the month of January, total of Page No. 3 was carried forward to Page No. 4 as Rs. 1,000 instead of Rs. 1,200 and total of Page No. 7 was carried forward to Page No. 8 as Rs. 5,600 instead of Rs. 5,000.
(ii) Goods returned to Anushka Rs. 10,000 were recorded in the Sales Book.
(iii) Bill Received for Rs. 800 from Riya was dishonoured and posted to the debit of Allowances Account.

While trying to close his books for the year ended 31st March, 2014, Mahesh found that the Trial Balance did not agree. He traced the following errors: (i) In the Sales Book for the month of January total of Page No. 2 was carried forward to Page No.3 as Rs. 1,000 instead of Rs. 1,200 and total of Page No. 6 was carried forward to Page No.7 as Rs. 5,600 instead of Rs. 5,000. (ii) Goods returned to Ram Rs. 1,000 were recorded in the Sales Book. (iii) Bill Receivable for Rs. 1,600 from Noor was dishonoured and posted to debit of Allowances Account. Rectify the above errors. [Hints: (i) Dr. Sales A/c and Cr. Suspense A/c by Rs. 400. (ii) Dr. Sales A/c and Cr. Purchase Return A/c by Rs. 1,000. (iii) Dr. Noor and Cr. Allowance A/c by Rs. 1,600.]

Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors : (a) In the sales book for the month of January total of page 2 was carried forward to page 3 as 1,000 instead of 1200 and total of page 6 was carried forward to page 7 as 5,600 instead of 5,000. (b) Wages paid for installation of machinery 500 was posted to wages account as 50. (c) Machinery purchased from R & Co. for 10,000 on credit was entered in Purchase Book as 6,000 and posted there from to R & Co. as 1,000. (d) Credit sales to Mohan 5,000 were recorded in Purchases Book. (e) Goods returned to Ram 1,000 were recorded in Sales Book. (f) Credit purchases from S & Co. for 6,000 were recorded in sales book. However, S & Co. was correctly credited. (g) Credit purchases from M & Co. 6,000 were recorded in Sales Book as 2,000 and posted there from to the credit of M & Co. as 1,000. (h) Credit sales to Raman 4,000 posted to the credit of Raghvan as 1,000. (i) Bill receivable for 1,600 from Noor was dishonoured and posted to debit of Allowances account. (j) Cash paid to Mani 5,000 against our acceptance was debited to Manu. (k) Old furniture sold for 3,000 was posted to Sales account as 1,000. (l) Depreciation provided on furniture 800 was not posted. (m) Material 10,000 and wages 3,000 were used for construction of building. No adjustment was made in the books. Rectify the errors and prepare suspense to ascertain the difference in trial balance.

Trial balance of Anurag did not agree. It showed an excess credit 10,000. Anurag put the difference to suspense account. He located the following errors : (i) Sales return book over cast by 1,000. (ii) Purchases book was undercast by 600. (iii) In the sales book total of page no. 4 was carried forward to page 5 as 1,000 instead of 1,200 and total of page 8 was carried forward to page 9 as 5,600 instead of 5,000. (iv) Goods returned to Ram 1,000 were recorded through sales book. (v) Credit purchases from M & Co. 8,000 were recorded through sales book. (vi) Credit purchases from S & Co. 5,000 were recorded through sales book. However, S & Co. were correctly credited. (vii) Salary paid 2,000 was debited to employee’s personal account.

Which of the following tells you the page you are on and the total page count?

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.

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.

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.

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.

Pass the necessary Journal entries to rectify the following errors: (i) Credit sale of Rs. 570 to Mohan was recorded as Rs. 750. (ii) Credit sale of Rs. 850 to Sohan was recorded as sale to Mohan. (iii) Credit sale of Rs. 850 to Meenu was recorded as sale to Meena as Rs. 580. (iv) Credit sale of Rs. 850 to Ram was recorded in the Purchases Book. (v) Credit sale of old machinery to Sohan for Rs. 1,700 was entered in the Sales Book as Rs. 7,100. (vi) Bill Receivable for Rs. 5,000 accepted by Mahinder recorded as acceptance given to Mahinder for Rs. 6,000.

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.