📖 generic · CBSE Class 11 English medium · ACCOUNTANCY · Page 23question

period. You will learn about this aspect at an advanced stage of your studies · Part 12

Chapter 6: Trial Balance and Rectification of Errors · ACCOUNTANCY

to Mohan Rs. , were not posted. Credit purchases from Rohan Rs. , were not posted.

Goods returned to Rakesh Rs. , were not posted. Goods returned from Mahesh Rs. , were not posted.

(e) Cash paid to Ganesh Rs. , was not posted. (f) Cash sales Rs. , were not posted.

( Ans : Difference in trial balance Rs. , excess credit). . Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account : ( a ) Credit sales to Mohan Rs.

, were posted as Rs. , . ( b ) Credit purchases from Rohan Rs. , were posted as Rs.

, . ( c ) Goods returned to Rakesh Rs. , were posted as Rs. , .

( d ) Goods returned from Mahesh Rs. , were posted as Rs. , . ( e ) Cash sales Rs.

, were posted as Rs. . ( Ans : Difference in trial balance Rs. , excess debit.) .

Rectify the following errors : (a) Credit sales to Mohan Rs. , were posted to Karan. Credit purchases from Rohan Rs. , were posted to Gobind.

(c) Goods returned to Rakesh Rs. , were posted to Naresh. Goods returned from Mahesh Rs. , were posted to Manish.

(e) Cash sales Rs. , were posted to commission account. . Rectify the following errors assuming that a suspense account was opened.

Ascertain the difference in trial balance. ( a ) Credit sales to Mohan Rs. , were posted to the credit of his account. Credit purchases from Rohan Rs.

, were posted to the debit of his account as Rs. , . ( c ) Goods returned to Rakesh Rs. , were posted to the credit of his account.

( d ) Goods returned from Mahesh Rs. , were posted to the debit of his account as Rs. , . ( e ) Cash sales Rs.

, were posted to the debit of sales account as Rs. , . ( Ans : Difference in trial balance Rs. , excess debit).

. Rectify the following errors assuming that a suspense account was opened.

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