(i) What are the different causes that make a Trial Balance incorrect?
(ii) Pass the rectifying Journal entries:
(a) A credit sale of goods for Rs. 2,500 to Krishna has been wrongly passed through the Purchases Book.
(b) Rs. 5,000 paid for freight on machinery purchased was debited to the Freight Account as Rs. 500.
(c ) The Return Inward Book has been wrongly overcasted by Rs. 100.
(d) An amount of Rs. 500 due from Ramesh which had been written off as bad debt in previous year was recovered and had been posted to the Personal Account of Ramesh.
(e) A sum of Rs. 460 owed by Hari had not been included in the list of debtors.

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.

Pass Journal entries to rectify the following errors: (i) A purchases of goods from Ram amounting to Rs. 1,500 has been wrongly passed through the Sales Book. (ii) A credit sale of goods of Rs. 1,200 to Ramesh has been wrongly through the Purchases Book. (iii) An amount of Rs. 2,000 due from Mahesh, which had been written off as Bad Debt in previous year, was unexpectedly recovered and has been posted to the personal account of Mahesh. (iv) A cheque for Rs. 1,000 received from Manmohan was dishonoured and had been posted to the debit of the Sales Return Account. (v) Rs. 5,000 paid on account of salary to the cashier Dhawan stands debited to his Personal Account.

Rectify the following errors found in the books of Bheem. Trial Balance had Rs. 930 excess credit. The difference has been posted to a Suspense Account: (i) The total of Returns Inward Book has been cast Rs. 1,000 short. (ii) The purchase of an office table costing Rs. 3,000 has been passed through the Purchases Book. (iii) Rs. 3,750 paid for wages to workmen for making showcases had been charged to the Wages Account. (iv) A purchase of Rs. 670 had been posted to the Creditors's Account as Rs. 600. (v) A cheque for Rs. 2,000 received from Nakul had been dishonoured and was passed to the debit of the Allowances Account. (vi) An amount of Rs. 15,720 due from Prasad written off as had in a previous year, was recovered and credited to the Personal Account of Prasad. After rectification reflect the transactions in the Suspense Account. [Hint: (vi) Dr. Prasad and Cr. Bad Debts Recovered A/c by Rs. 15,720.]

Give rectifying Journal entries for the following errors: (i) Sales of goods to Madan Rs. 6,000 were entered in the Sales Book as Rs. 600. (ii) Credit purchase of Rs. 1,500 from Ajay has been wrongly passed through the Sales Book. (iii) Repairs to building Rs. 300 were debited to Building Account. (iv) Rs. 2,050 paid to Rohit is posted to the debit of Mohit's Account as Rs. 5,020. (v) Purchases Return Book is overcasted by Rs. 400.

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.

Pass necessary Journal entries to rectify the following errors: (i) A credit sale of Rs. 1,700 to Krishan was posted to Krishan's Account. A cash sale of Rs. 1,700 to Meena was posted to the credit of Meena. (iii) A credit sale of old furniture to Prem for Rs. 1,700 was credited to the Sale Account. (iv) A credit sale of old furniture to Rohan for Rs. 1,700 was posted as Rs. 7,100. (v) A cheque for Rs. 640 received from Guru was dishonoured and was posted to the debit of Sales Return Account. (vi) An amount of Rs. 2,860 due from Prassed, written off as bad in previous year, was recovered and credited to his personal account. (vii) A discounted bill of exchange receivable for Rs. 8,000 returned by the firm's bank had been credited to the Bank Account and debited to Bills Receivable Account. (viii) Rs. 10,000 paid for the electricity bill of the proprietor's residence was debited to Electricity Expenses Account. (ix) An amount of RS. 7,500 withdrawn from bank by the proprietor for his personal use was debited to Purchases Account. (x) An amount of Rs. 15,000 withdrawn from bank by the proprietor for office use was debited to Drawings Account. (xi) Rs. 8,000 salary paid to Varun, an employes, debited to his personal account.

Give rectifying entries for the following: (i) Rs. 5,400 received from Mr. A was posted to the credit of his account. (ii) The total of Sales Return Book overcasted by Rs. 800. (iii) Rs. 2,740 paid for repairs to motor car was debited to Motor Car Account as Rs. 1,740. (iv) Returned goods to Shyam Rs. 1,500 were passed through Returns Inward Book.

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.

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.