Rectify the following errors by passing Journal entries:
(i) A sum of Rs. 470 received from Ganga was posted to her debit as Rs. 740.
(ii) A debit balance of Rs. 550 in the personal account of Mr. John was undercast.
(iii) Bills Receivable from Brown for Rs. 3,000 posted to the credit of Bills Payable Account and credited to Brown's Account.
(iv) Goods returned by Mridual Rs. 225 have been entered in the Return Outward Book.

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 by passing Journal entries: (i) Old furniture sold for Rs. 500 has been credited to Sales Account. (ii) Machinery purchased on credit from Raman for Rs. 2,000 recorded through Purchases Book as Rs. 16,000. (iii) Cash received from Rajat Rs. 5,000 was posted in the debit of Bhagat as Rs. 6,000. (iv) Depreciation provided on machinery Rs. 3,000 was posted to machinery Account as Rs. 300.

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.

There was an error in the Trial Balance of Ram Gopal on 31st March, 2018 and the difference in books was carried to the Suspense Account. On going through the books, you find that: (i) Rs. 540 received from Mayank was posted to the debit side of his account. (ii) Rs. 100 being purchases return was posted to the debit of the Purchase Account. (iii) Discount of Rs. 300 received was posted to the debit of the Discount Account. (iv) Rs. 374 paid for motor car repairs was debited to the Motor Car Account as Rs. 174. (v) Rs. 400 paid to Naman was debited to the account of Manan. Pass the Journal entries to rectify the above errors and state what amount was carried to the Suspense Account. [Suspense Account opened with a Credit of Rs. 1,680.]

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 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: (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.

Pass necessary Journal entries to rectify the following errors: (i) A credit sale of Rs. 1,700 to Ram was recorded as Rs. 7,100. (ii) A credit sale of Rs. 1,700 to Mohan was recorded as sales to Krishan. (iii) A credit sale of Rs. 1,700 to Asha was recorded as sale to Anshul as Rs. 7,100. (iv) A credit sale of Rs. 1,700 to Mohan was recorded in the Purchases Book. (v) A credit sale of old machinery to Sohan for Rs. 1,700 was entered in the Sale Book for Rs. 7,100. (vi) Cash sale of Rs. 1,700 to Gaurav was recorded as Rs. 7,100. (vii) Bill Receivable of Rs. 8,100 received from Ravinder was recorded in Bills Payable Book. (viii) Cash purchase of Rs. 8,100 from Bharat was recorded as Rs. 1,800.

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.