📖 Samacheer Kalvi · 11th TN - English Medium · Accountancy · Page 186question

Errors! · Part 20

Chapter 11: BANK RECONCILIATION STATEMENT · Accountancy

purchased on credit from Saranya for ` was posted to the debit side of her account. (b) The total of purchases book ` , was posted twice. . Rectify the following errors discovered before the preparation of the trial balance: (a) Sales book was undercast by ` (b) Purchases returns book was overcast by ` .

Rectify the following errors assuming that the trial balance is yet to be prepared: (a) Sales book was undercast by ` (b) Sales returns book was overcast by ` (c) Purchases book was undercast by ` (d) Purchases returns book was overcast by ` (e) Bills receivable book was undercast by ` . Rectify the following errors before preparing trial balance: (a) The total of purchases book was carried forward ` less. (b) The total of purchases book was carried forward ` more. (c) The total of sales book was carried forward ` less.

(d) The total of sales returns book was carried forward ` more. (e) The total of purchase returns book was carried forward ` less. Accountancy . The following errors were located by the accountant before preparation of trial balance.

Rectify them. (a) The total of the discount column of ` , on the debit side of the cash book was not yet posted. (b) The total of the discount column on the credit side of the cash book was undercast by ` . (c) Purchased goods from Anbuchelvan on credit for ` was posted to the debit side of his account.

(d) Sale of goods to Ponmukil on credit for ` was posted to her account as ` . (e) The total of sales returns book of ` was posted twice. . Rectify the following errors which were located before preparing the trial balance.

(a) Wages paid ` , for the erection of machinery was debited to wages account. (b) Sales returns book was short totalled by ` , . (c) Goods purchased for ` was posted as

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