was debited to Repairs account as Rs. . (e) Sale of old machinery at book value Rs. , was credited to sales account as Rs.
, . ( Ans : Difference in trial balance Rs. , excess credit). .
Rectify the following errors : (a) Depreciation provided on machinery Rs. , was not posted. Bad debts written off Rs. , were not posted.
Discount allowed to a debtor Rs. on receiving cash from him was not posted. Discount allowed to a debtor Rs. on receiving cash from him was not posted to discount account.
(e) Bill receivable for Rs. , received from a debtor was not posted. . Rectify the following errors : (a) Depreciation provided on machinery Rs.
, was posted as Rs. . (b) Bad debts written off Rs. , were posted as Rs.
, . (c) Discount allowed to a debtor Rs. on receiving cash from him was posted as Rs. .
Goods withdrawn by proprietor for personal use Rs. were posted as Rs. . (e) Bill receivable for Rs.
, received from a debtor was posted as Rs. , . . Rectify the following errors assuming that suspense account was opened.
Ascertain the difference in trial balance. (a) Depreciation provided on machinery Rs. , was not posted to Depreciation account. Bad debts written-off Rs.
, were not posted to Debtors account. (c) Discount allowed to a debtor Rs. on receiving cash from him was not posted to discount allowed account. Goods withdrawn by proprietor for personal use Rs.
were not posted to Drawings account. (e) Bill receivable for Rs. , received from a debtor was not posted to Bills receivable account. ( Ans : Difference in trial balance Rs.
, excess credit). . Trial balance of Anuj did not agree. It showed an excess credit of Rs.
, . He put the difference to suspense account. He discovered the following errors. (a) Cash received from Ravish Rs.
, posted to his account as Rs. , . Returns inwards book overcast by Rs. , .
Total of sales book Rs. , was not posted to Sales