were credited to sales account as Rs. , . Depreciation provided on machinery Rs. , was posted to Machinery account as Rs.
. (e) Sale of old car for Rs. , was credited to sales account as Rs. , .
Rectify the errors and prepare suspense account. ( Ans : total of suspense account : Rs. , ). .
Give journal entries to rectify the following errors assuming that suspense account had been opened. (a) Goods distributed as free sample Rs. , were not recorded in the books. Goods withdrawn for personal use by the proprietor Rs.
, were not recorded in the books. Bill receivable received from a debtor Rs. , was not posted to his account. Total of Returns inwards book Rs.
, was posted to Returns outwards account. (e) Discount allowed to Reema Rs. on receiving cash from her was recorded in the books as Rs. .
( Ans : Difference in trial balance Rs. , excess debit). . Trial balance of Khatau did not agree.
He put the difference to suspense account and discovered the following errors : (a) Credit sales to Manas Rs. , were recorded in the purchases book as Rs. , and posted to the debit of Manas as Rs. , .
Furniture purchased from Noor Rs. , was recorded through purchases book as Rs. , and posted to the debit of Noor Rs. , .
(c) Goods returned to Rai Rs. , recorded through the Sales book as Rs. , . Old machinery sold for Rs.
, to Maneesh recorded through sales book as Rs. , and posted to the credit of Manish as Rs. , . (e) Total of Returns inwards book Rs.
, posted to Purchase account. Rectify the above errors and prepare suspense account to ascertain the difference in trial balance. ( Ans : Difference in trial balance Rs. , excess debit).
. Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors : (a) In the sales book for the month of January total of page was carried forward to page as Rs.