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.

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.

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.

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.]

Pass the Journal entries to rectify the following errors, using Suspense Account: (i) Goods of the value of Rs. 2,000 returned by Verma were entered in the Sales Book and posted therefrom to the credit of his account. An amount of Rs. 3,000 entered in the Sales Return Book has been posted to the debit of Sharma, who returned the goods. A sale of Rs. 2,000 made to Mohan was correctly entered in the Sales Book but wrongly posted to the debit of Sohan as Rs. 200.

Purchases Return Book|Sales Return Book|Subsidiary Books