Correct the following errors: (1) without Suspense Account and (2) with Suspense Account:
(i) Sales Book has been totalled Rs. 1,000 short.
(ii) Goods worth Rs. 1,500 returned by Green & Co, have not been recorded anywhere.
(iii) Goods purchased of Rs. 2,500 was posted to debit of the supplier, Ravi.
(iv) Furniture purchased from Gulab & Co. of Rs. 10,000 has been entered in Purchases Book.
(v) Cash received from Ankit Rs. 2,500 has not been posted in his account.
Also prepare Suspense Account.

Rectify the following errors: (i) Sales Book has been totalled Rs. 1,000 short. (ii) Goods worth Rs. 1,500 returned by Green & Co. have not been recorded anywhere. (iii) Goods purchased worth Rs. 2,500 have been posted to the debit of the supplier, Gupta & Co. Furniture purchased from Gulab & Co. worth Rs. 10,000 has been entered in Purchases Book. (v) Cash received from A Rs. 2,500 has not been posted in his account.

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) Sale of old furniture worth Rs. 3,000 treated as sales of goods. (ii) Sales Book added Rs. 5,000 short. (iii) Rent of proprietor's residence, Rs. 6,500 debited to Rent Account. (iv) Goods worth Rs. 11,970 returned by Manav posted to his debit as Rs. 11,790.

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.

A machine is purchased for Rs. 10,000 which was wrongly recorded in purchase account. Due to this error …….

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.

Rectify the following errors: (i) Purchases Book is overcast by Rs. 500. (ii) Salary paid to an employee, Mr. Ajay, is debited to his Personal Account Rs. 3,000. (iii) Goods sold to Shashi on credit Rs. 300 have been wrongly passed through the Purchases Book. Total of Returns Inward Book has been added Rs. 9 short. (v) Purchase of chair from Happy Traders for Rs. 35 has been entered in the Purchases Book as Rs. 53.

Rectify the following errors by passing Journal entries: (i) Preeti was paid cash Rs. 2,800 but Jyoti was debited by Rs. 2,000. (ii) Goods costing Rs. 10,000 were purchased for various members of the staff and the cost was included in 'Purchases'. A similar amount was deducted from the salaries of the staff members concerned and the net payments to them debited to Salaries Account. (iii) Wages amounting to Rs. 7,000 for machinery erection were debited to the Wages Account. (iv) Machinery written off by Rs. 1,000 has not been posted to the Depreciation Account. (v) Goods purchased for Rs. 1,000 for the proprietor's use were debited to the Purchases Account. (vi) Goods purchased for Rs. 5,000 were posted as Rs. 500 to the Purchases Account. (vii) Goods purchased for Rs. 200 were posted as Rs. 2,000 to the Purchase Account. (viii) Rs. 1,000 received from Preeti was debited to her account. (ix) The balance in the account of Mr. Rahim Rs. 1,000 has been written off as bad but no account has been debited. (x) Salary of Rs. 40,000 paid to Madhur, stands debited to his personal account. (xi) A debit balance of Rs. 5,000 on the personal account of Mr. John (correctly shown in the ledger) had been omitted when extracting a trial balance.

There was a difference of Rs. 720 in the Trial Balance which has been transferred to the credit side of the Suspense Account. Pass the rectifying entries and prepare a Suspense Account to rectify the following errors: (i) An amount of Rs. 375 now posted on the debit side of the Commission Account instead of Rs. 275. (ii) Credit amount of Rs. 260 posted to the debit of the Personal Account as Rs. 360. (iii) Goods sold to Surinder recorded in Purchases Book Rs. 300. (iv) D's bill for erection of godown at a cost of Rs. 1,200 has been charged to the Repairs Account. [Total of Suspense Account-Rs. 720.]

Rectiy the following errors: (i) Total of one page of the Sales Book was carried forward to the next page as Rs. 2,785 instead of Rs. 2,587. (ii) A cheque of Rs. 400 received from Mohan was dishonoured and had been posted to the debit side of the 'Allowance Account'. (ii) Return of goods worth Rs. 5,000 by a customer was entered in the Purchases Return Book. (iv) Sum of Rs. 200 owed by 'X' has been included in the list of Sunday Creditors. (v) Sale of old furniture worth Rs. 430 was credited to the Sales Account as Rs. 340.