Class 11commerce T S GREWAL Solutions Accountancy Chapter 17  Rectification of Errors
Rectification of Errors Exercise 17.35
Solution PQ 1
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
10,000 

To Purchases A/c 
10,000 

(Being purchase book was overcast byRs.10,000, now rectified) 

(ii) 
Purchases Return A/c 
Dr. 
1,000 

To Suspense A/c 
1,000 

(Being purchase return book was overcast byRs.1,000, now rectified) 

(iii) 
Purchases Return A/c 
Dr. 
100 

To Suspense A/c 
100 

(Being purchase return book's balance carried forward in excess ofRs.100, now rectified) 

(iv) 
Suspense A/c 
Dr. 
1,000 

To Purchases A/c 
1,000 

(Being purchase book's balance was carried forward in excess of Rs.1,000 now rectified) 
Solution PQ 2
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
5,000 

To Sales A/c 
5,000 

(Being sales book was short by Rs.5,000, now rectified) 

(ii) 
Sales Return A/c 
Dr. 
500 

To Suspense A/c 
500 

(Being sales return book was short by Rs.500, now rectified) 

(iii) 
Suspense A/c 
Dr. 
1,000 

To Sales A/c 
1,000 

(Being sales book' balance carried forward was short byRs.1,000, now rectified) 

(iv) 
Sales Return A/c 
Dr. 
100 

To Suspense A/c 
100 

(Being sales return book' balance carried forward was short by Rs.100, now rectified) 
Solution PQ 3
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Sales A/c 
Dr. 
5,000 

To Suspense A/c 
5,000 

(Being sales book was overcast by Rs.5,000, now rectified) 

(ii) 
Sales Return A/c 
Dr. 
500 

To Suspense A/c 
500 

(Being sales book was short by Rs.500, now rectified) 

(iii) 
Sales A/c 
Dr. 
1,000 

To Suspense A/c 
1,000 

(Being sales book's balance was carried forward in excess by Rs.1,000, now rectified) 

(iv) 
Suspense A/c 
Dr. 
100 

To Sales Return A/c 
100 

(Being sales return book's balance was carried forward in excess by Rs.100, now rectified) 
Solution PQ 4
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Sales A/c 
Dr. 
180 

To Mohan's A/c 
180 

(Being credit sale of 570 recorded as 750, now rectified) 

(ii) 
Sohan's A/c 
Dr. 
850 

To Mohan's A/c 
850 

(Being credit sale to Sohan recorded as sales to Mohan, now rectified) 

(iii) 
Meenu's A/c 
Dr. 
850 


To Sales A/c 


270 

To Meena's A/c 
580 

(Being credit sales of 850 to Meenu recorded as credit sales to Meena as 580, now rectified) 

(iv) 
Ram's A/c 
Dr. 
1700 

To Purchases A/c 
850 


To Sales A/c 



850 
(Being credit sales of 850 to Ram was recorded in Purchase Book, now rectified) 

(v) 
Sales A/c 
Dr. 

7,100 


To Sohan's A/c 



5,400 

To Machinery A/c 



1,700 

(Being credit sales of Machinery to Sohan for 1700 recorded in Sales Book as 7100, now rectified) 




(vi) 
Bills Receivable A/c 
Dr. 

6,000 


Bills Payable A/c 
Dr. 

5,000 


To Mahinder's A/c 



11,000 

(Being the bills receivable of 6,000 entered into bills payable book as 5,000, now rectified) 




Solution PQ 5
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Kishan's A/c 
Dr. 
850 

To Krishan's A/c 
850 

(Being credit sale of Kishan posted to Krishan's account, now rectified) 

(ii) 
Meena's A/c 
Dr. 
850 

To Sales A/c 
850 

(Being cash sale posted to credit of Meena's account, now rectified) 

(iii) 
Drawings A/ 
Dr. 
1,500 

To Purchases A/c 
1,500 

(Being amount withdrawn from bank by proprietor for his personal use debited to Purchases account, now rectified) 

(iv) 
Furniture A/c 
Dr. 
5,400 


To Mohan's A/c 



5,400 
(Being sale of old furniture to Mohan for 1,700 posted as 7,100, now rectified) 

(v) 
Sales A/c 
Dr. 

3,000 


To Furniture A/c 



3,000 

(Being credit sales of furniture credited to Sales account, now rectified) 




(vi) 
Farid's A/c 
Dr. 

1,280 


To Sales Return A/c 



1,280 

(Being dishonor of Farid's cheque debited to Sales Return A/c, now rectified) 




Solution PQ 6
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Vinod A/c 
Dr. 
9 

To Suspense A/c 
9 

(Being Rs.9 was posted less in Vinod's account, now rectified) 

(ii) 
Vinod A/c 
Dr. 
9 

To Suspense A/c 
9 

(Being Vinod's account was wrongly debited with Rs.9 less, now rectified) 

(iii) 
Vinod A/c (134 +143) 
Dr. 
277 

To Suspense A/c 
277 

(Being sales to Vinod of Rs.143 was wrongly credited asRs.134, now rectified) 
Rectification of Errors Exercise 17.36
Solution PQ 7
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Building A/c 
Dr. 
15,000 

To Salaries A/c 
15,000 

(Being wages paid for construction of building debited to Salaries A/c, now rectified) 

(ii) 
Building A/c 
Dr. 
20,000 

To Purchases A/c 
20,000 

(Being purchase of material for construction of building debited to purchases account, now rectified) 

(iii) 
Building A/c 
Dr. 
50,000 

To Building Repairs A/c 
50,000 

(Being amount spent on extension of building debited to Building Repairs A/c, now rectified) 

(iv) 
Building A/c 
Dr. 
25,000 


To Building Repairs A/c 



25,000 
(Being amount spent on whitewash of new building debited to Building Repairs A/c, now rectified) 

(v) 
Machinery A/c 
Dr. 

1,000 


To Cartage A/c 



1,000 

(Being installation charges on newly purchased second hand machine posted to Cartage Account, now rectified) 




(vi) 
Machinery A/c 
Dr. 

10,000 


To General Expenses A/c 



10,000 

(Being repairing charges on reconditioning of newly purchased second hand machinery debited to General Expenses Account, now rectified) 




(vii) 
Repairs A/c 
Dr. 

5,000 


To Machinery A/c 



5,000 

(Being repairing charges of an existing machine in use charged to Machinery Account, now rectified) 




(viii) 
Printer A/c 
Dr. 

10,000 


To Office Expenses A/c 



10,000 

(Being amount paid for printer charged to Office Expenses Account, now rectified) 




Solution PQ 8
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Returns Inward A/c 
Dr. 
1,500 

To Mohan's A/c 
1,500 

(Being goods returned by Mohan not recorded, now recorded) 

(ii) 
Advertisement A/c 
Dr. 
5,000 

To Purchases A/c 
5,000 

(Bring goods distributed as free samples not recorded in the books, now recorded ) 

(iii) 
Depreciation A/c 
Dr. 
10,000 

To Machinery A/c 
10,000 

(Being depreciation on machinery charged) 

(iv) 
Charity/Donation A/c 
Dr. 
780 

To Purchases A/c 
780 

(Being goods given as charity) 
Solution PQ 9
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Kunal's A/c 
Dr. 
1,000 

To Kapil's A/c 
1,000 

(Being goods purchased from Kunal 8,000 and Kapil 9,000 recorded as Kunal 9,000 and Kapil 8,000, now rectified) 

(ii) 
Suraj's A/c 
Dr. 
500 

To Anil's A/c 
500 

(Bring excess debit to Anil against Suraj for 500 rectified ) 

(iii) 
Manisha's A/c 
Dr. 
700 

To Parkar's A/c 
700 

(Being Manisha's Account given an excess credit against Parker with a short credit, now rectified) 

(iv) 
Sagar's A/c 
Dr. 
800 

To Roopak's A/c 
800 

(Being goods sold to Roopak and Sagar correctly entered in Sales Book but incorrectly recorded in individual accounts, now rectifed) 
Solution PQ 10
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Nature  Error of Principle 

Sales A/c 
Dr. 
5,000 

To Furniture A/c 
5,000 

(Being sale of old furniture treated as sale of goods, now rectified) 

(ii) 
Nature  Error of Principle 

Drawings A/c 
Dr. 
6,000 

To Rent A/c 
6,000 

(Being rent paid for proprietor's residence treated as rent paid, now rectified) 

(iii) 
Nature  Error of Commission 

Brajesh's A/c 
Dr. 
2,150 

To Rajesh's A/c 
2,150 

(Being cash received from Rajesh, credited to Brajesh's, now rectified) 
Solution PQ 11
(i) Salary of Rs.5,000 paid to Rahul was not posted to Salary A/c
Salaries Account 

Dr. 

Cr. 

Particulars 
Rs. 
Particulars 
Rs. 

To Cash A/c 
5,000 








(ii) Sales to Amrish of Rs.1,430 posted to his account as Rs.1,340
Amrish's Account 

Dr. 

Cr. 

Particulars 
Rs. 
Particulars 
Rs. 

To Sales A/c 
90 








(iii) Sales to Vijay of Rs.2,470 posted to his account as Rs.2,740
Vijay's Account 

Dr. 

Cr. 

Particulars 
Rs. 
Particulars 
Rs. 



By Sales A/c 
270 






(iv) Purchases from Pal of Rs.1,430 posted his account as Rs.1,340
Pal's Account 

Dr. 

Cr. 

Particulars 
Rs. 
Particulars 
Rs. 



By Purchase A/c 
90 






Rectification of Errors Exercise 17.37
Solution PQ 12
The correct answer is option (i).
Total of Sales book has not been posted to Sales Account will affect the Trial Balance because undercasting of Sales Account results in undercasting of credit side of the Trial Balance.
Solution PQ 13
(i)The Returns Inward Book has been overcast by Rs.200
Return Inwards Book 

Dr. 

Cr. 

Date 
Particulars 
L.F. 
Rs. 
Date 
Particulars 
L.F. 
Rs. 






Over Casting of Return Inwards Book 

200 










(ii) Purchases Book carried forward Rs.75 less.
Purchases Account 

Dr. 

Cr. 

Date 
Particulars 
L.F. 
Rs. 
Date 
Particulars 
L.F. 
Rs. 


Carry forwarding of Purchases Book Less 

75 














(iii) Sales Book carried forward Rs.41 less on Page 10 and Rs.43 more on Page 12
Sales Account 

Dr. 

Cr. 

Date 
Particulars 
L.F. 
Rs. 
Date 
Particulars 
L.F. 
Rs. 


Net Carry forwarding of Sales Book excess 

2 














(iv) Goods sold to Gautam were posted as Rs.215 instead of Rs.251
Sales Account 

Dr. 

Cr. 

Date 
Particulars 
L.F. 
Rs. 
Date 
Particulars 
L.F. 
Rs. 






Difference in the amount posted 

36 










Gautam Account 

Dr. 

Cr. 

Date 
Particulars 
L.F. 
Rs. 
Date 
Particulars 
L.F. 
Rs. 


Difference in the amount posted 

36 














Solution PQ 14
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Purchases A/c 
Dr. 
2,150 

To Suspense A/c 
2,150 

(Being purchases book was under cast now rectified) 

(ii) 
Suspense A/c 
Dr. 
1,000 

To K. Krishna A/c 
1,000 

(Bring received from K. Krishna was wrongly debited, now rectified ) 

(iii) 
Drawings A/c 
Dr. 
3,000 

To Travelling Expense A/c 
3,000 

(Being amount withdrawn by proprietor for personal use wrongly posted to travelling expenses account, now rectified) 

(iv) 
R. Gopalan 
Dr. 
18 

To Suspense A/c 
18 

(Being R. Gopalan's account was debited by Rs.157 instead of Rs.175, now rectified) 
Solution PQ 15
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Purchase A/c 
Dr. 
10,000 

To Suspense A/c 
10,000 

(Being purchase of goods worth Rs.10,000 were omitted to be recorded now rectified) 

(ii) 
Furniture A/c 
Dr. 
10,000 

To Purchases A/c 
10,000 

(Being purchase of office furniture was recorded in purchase book, now rectified) 

(iii) 
Rent A/c 
Dr. 
15,000 

To Landlord's A/c 
15,000 

(Being office rent of Rs.15,000 was debited to landlord's personal account, now rectified) 

(iv) 
Sales A/c 
Dr. 
5,000 

To Machinery A/c 
5,000 

(Being sale of machinery costing Rs.5,000 was credited to sales A/c, now rectified) 

(v) 
Repairs to Machinery A/c 
Dr. 

800 


To Purchases A/c 



700 

To Suspense A/c 



100 

(Being repairs to machinery passed through Purchase Book, now rectified) 




Solution PQ 16
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Purchases A/c 
Dr. 
1,000 

To Suspense A/c 
1,000 

(Being purchases book was undercast by Rs.1,000, now rectified) 

(ii) 
Anu Prakash A/c 
Dr. 
14,000 

To Purchases A/c 
7,000 

To Sales A/c 
7,000 

(Being sales to AnuPrakash was recorded in purchases book, now rectified) 

(iii) 
Rahul's A/c 
Dr. 
6,300 

To Sales A/c 
6,300 

(Being sales to Rahul Rs.7,000 was recorded asRs.700, now rectified) 
Solution PQ 17
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Sales A/c 
Dr. 
198 

To Suspense A/c 
198 

(Being carry forwarding Rs.2,785 instead of Rs.2,587, now rectified) 

(ii) 
Mohan A/c 
Dr. 
400 

To Allowance A/c 
400 

(Being a cheque received from Mohan was dishonoured but debited wrongly to allowance's account, now rectified) 

(iii) 
Sales Return A/c 
Dr. 
5,000 

Purchases Return A/c 
Dr. 
5,000 

To Customer A/c 
10,000 

(Being goods return by a customer was recorded wrongly to purchase return book, now rectified) 

(iv) 
Sundry Creditors 
Dr. 
200 

Sundry Debtors 
Dr. 
200 

To X's A/c 
400 

(Being amount owed by X's was included in sundry creditors, now rectified) 

(v) 
Sales A/c 
Dr. 
340 

Suspense A/c 
Dr. 
90 

To Furniture A/c 
430 

(Being sale of old furniture Rs.430 was wrongly debited to sales account for Rs.340, now rectified) 
Rectification of Errors Exercise 17.38
Solution PQ 18
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
500 

To Purchases A/c 
500 

(Being purchase book was over cast now rectified) 

(ii) 
Salaries A/c 
Dr. 
3,000 

To Mr. Ajay A/c 
3,000 

(Being salary paid to Mr. Ajay was debited wrongly to Mr. Ajay's account) 

(iii) 
Shashi A/c 
Dr. 
600 

To Sales A/c 
300 

To Purchases A/c 
300 

(Being goods sold to Shashi was wrongly passed through purchases book, now rectified) 

(iv) 
Return Inwards A/c 
Dr. 
9 

To Suspense A/c 
9 

(Being return inwards book was added short by Rs.9, now rectified) 

(v) 
Furniture A/c 
Dr. 
35 

Happy Traders A/c 
Dr. 
18 

To Purchases A/c 
53 

(Being purchase of chair Rs.35 was recorded in the purchases book asRs.53, now rectified) 
Solution PQ 19
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
5,000 

To Salaries A/c 
5,000 

(Being payment of salaries Rs.5,000 was posted twice wrongly in salaries account, now rectified) 

(ii) 
Suspense A/c 
Dr. 
750 

To Rajesh A/c 
750 

(Being received Rs.750 from Rajesh was omitted to be posted his account, now rectified) 

(iii) 
Sales A/c 
Dr. 
3,000 

To Suspense A/c 
3,000 

(Being sales was overcast, now rectified) 

(iv) 
Advertisement A/c 
Dr. 
2,000 

To Purchases A/c 
2,000 

(Being goods distributed as free sample were not recorded, now recorded) 

(v) 
Depreciation A/c 
Dr. 

1,500 


To Suspense A/c 



1,500 

(Being amount of depreciation was not debited in depreciation account ,now recorded) 




Solution PQ 20
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Manoj A/c 
Dr. 
18,000 

To Sales A/c 
18,000 

(Being sales Rs.20,000 was recorded wrongly as Rs.2,000, now rectified) 

(ii) 
Machinery A/c 
Dr. 
25,000 

To Wages A/c 
25,000 

(Being amount spent on installation of machinery was debited wrongly to wages account, now rectified) 

(iii) 
Ram and Co. A/c 
Dr. 
4,750 

To Discount Received A/c 
4,750 

(Being discount received from Ram and Co. not been entered in the cash book, now rectified) 

(iv) 
Mahesh A/c 
Dr. 
6,000 

To Sales A/c 
3,000 

To Purchases A/c 
3,000 

(Being goods sold to Mahesh was recorded wrongly in purchases book now rectified) 
Solution PQ 21
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
180 

To R. Krishan 
180 

(Being goods sold to R. Krishan of Rs.132 was posted as Rs.312 in his account, now rectified) 

(ii) 
Ramesh A/c 
Dr. 
2,000 

To Suspense A/c 
2,000 

(Being credit side of Ramesh's account overcast, now rectified) 

(iii) 
Purchases A/c 
Dr. 
45 

To Suspense A/c 
45 

(Being total of purchases book was posted less by Rs.45, now rectified) 

(iv) 
Printer A/c 
Dr. 
4,000 

To Purchases A/c 
4,000 

(Being purchase of printer was wrongly posted to purchases account, now rectified) 

(v) 
Suspense A/c 
Dr. 
4,000 

To Pandey's A/c 
4,000 

(Being amount wrongly debited to Pandey's account for goods returned by him. now rectified) 
Rectification of Errors Exercise 17.39
Solution PQ 22
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
200 

To Sales A/c 
200 

(Being sales book balance wrongly carried forward by less amount, now rectified) 

Sales A/c 
Dr. 
600 

To Suspense A/c 
600 

(Being sales book balance wrongly carried forward by more amount, now rectified) 

(ii) 
Sales A/c 
Dr. 
10,000 

To Purchases Return A/c 
10,000 

(Being goods return wrongly recorded in sales book, now rectified) 

(iii) 
Riya A/c 
Dr. 
10,000 

To Allowances A/c 
10,000 

(Being discounted wrongly posted to the debit of allowances account, now rectified) 
Solution PQ 23
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 


(i) 
Madan A/c 
Dr. 
5,400 


To Sales A/c 
5,400 


(Being sale of goods to Madan Rs.6,000 was wrongly recorded asRs.600) 


(ii) 
Sales A/c 
Dr. 
2,000 


Purchases A/c 
Dr. 
2,000 


To Mohan A/c 
4,000 


(Being purchases of goods from Mohan was wrongly recorded in the sales book, now rectified) 


(iii) 
Sales Return A/c 
Dr. 
500 


Purchases Return A/c 
Dr. 
500 


To Customer A/c 
1,000 


(Being sales return was entered wrongly in purchases return book now rectified) 


(iv) 
Rajan A/c 
Dr. 
400 


To Discount A/c 
400 


(Being discount account was debited wrongly on dishonour of Rajan's cheque, now rectified) 


(v) 
Repair A/c 
Dr. 
820 


To Purchases A/c 
720 


To Suspense A/c 
100 


(Being repair of machinery Rs.820 was recorded wrongly to purchases book now rectified) 

Solution PQ 24
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Madan A/c 
Dr. 
5,400 

To Sales A/c 
5,400 

(Being sale of goods Rs.6,000 to Madan was wrongly recorded as Rs.600) 

(ii) 
Purchases A/c 
Dr. 
1,500 

Sales A/c 
Dr. 
1,500 

To Ajay A/c 
3,000 

(Being purchase of goods from Ajay was wrongly passed through sales book) 

(iii) 
Repair A/c 
Dr. 
300 

To Building A/c 
300 

(Being repair of building Rs.300 was wrongly debited to building account, now rectified) 

(iv) 
Rohit A/c 
Dr. 
2,050 

Suspense A/c 
Dr. 
2,970 

To Mohit A/c 
5,020 

(Being payment to RohitRs.2,050 was wrongly debited Mohit's account as Rs.5,020, now rectified) 

(v) 
Purchases Return A/c 
Dr. 
400 

To Suspense A/c 
400 

(Being purchase return book was overcast now rectified) 
Solution PQ 25
Journal 

Date 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
10,800 

To Mr. A A/c 
10,800 

(Being received Rs.5,400 from Mr A was wrongly debited to his account, now rectified) 

(ii) 
Suspense A/c 
Dr. 
800 

To Sales Return A/c 
800 

(Being sales return book was overcast, now rectified) 

(iii) 
Repair A/c 
Dr. 
2,740 

To Motor Car A/c 
1,740 

To Suspense A/c 
1,000 

(Being repairs of motor cars Rs.2,740 was wrongly debited to motor car account as Rs.1,740, now rectified) 

(iv) 
Shyam A/c 
Dr. 
3,000 

To Return Inwards A/c 
1,500 

To Return Outwards A/c 
1,500 

(Being return outward to Shyam was wrongly recorded in the return inwards book, now rectified) 
Solution PQ 26
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Discount Received A/c 
Dr. 
200 

To Discount Allowed A/c 
200 

(Being on dishonour of Ranjan's cheque, instead of crediting discount allowed account, discount received account was wrongly credited, now rectified) 

(ii) 
Machinery A/c 
Dr. 
2,000 

To Wages A/c 
2,000 

(Being wages paid for installation of machinery was debited wrongly to wages account, now rectified) 

(iii) 
Rakesh A/c 
Dr. 
5,000 

To Bad Debt Recovered A/c 
5,000 

(Being cash received from Rakesh was credited wrongly to Rakesh's account was previously written off as bad debt, now rectified) 

(iv) 
Repair A/c 
Dr. 
900 

To Cash A/c 
900 

(Being repair bill Rs.1,000 was recorded as Rs.100, now rectified) 
Rectification of Errors Exercise 17.40
Solution PQ 27
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
1,000 

To Sales A/c 
1,000 

(Being sales book was undercast, now rectified) 

(ii) 
Sales Return A/c 
Dr. 
1,500 

To Green and Co A/c 
1,500 

(Being goods returned by Green and Co was not recorded, now recorded) 

(iii) 
Suspense A/c 
Dr. 
2,500 

To Gupta and Co A/c 
2,500 

(Being goods purchased of Rs.2,500 from Gupta and Co was wrongly debited to his account, now rectified) 

(iv) 
Furniture A/c 
Dr. 
10,000 

To Purchases A/c 
10,000 

(Being purchase of goods Rs. 10,000 was debited wrongly to Purchases Book, now rectified) 

(v) 
Suspense A/c 
Dr. 
2,500 

To A's A/c 
2,500 

(Being cash received from a was not posted to his account, now rectified) 
Solution PQ 28
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Purchases A/c 
Dr. 
150 

Sales A/c 
Dr. 
150 

To David A/c 
300 

(Being purchase of goods from David was wrongly passed through sales book, now rectified) 

(ii) 
Peter A/c 
Dr. 
240 

To Sales A/c 
120 

To Purchases A/c 
120 

(Being sale of goods to Peter was wrongly passed through purchases book, now rectified) 

(iii) 
Salaries A/c 
Dr. 
200 

To B. Naidu A/c 
200 

(Being salary paid to B. Naidu was passed wrongly to his account: now rectified) 

(iv) 
Krishan A/c 
Dr. 
4,230 


To Sales A/c 

4,230 


(Being credit sale to Kirshan) 





Kishan A/c 
Dr. 

4,320 


To Purchase A/c 



4,320 

(Being credit purchases to Kishan) 




(v) 
Ramesh A/c 
Dr. 
840 

To Suspense A/c 
840 

(Being amount credited twice to Ramesh's account, now rectified) 
Solution PQ 29
(i) The following are the causes that make a Trial Balance incorrect.
(a) Incomplete posting of Journal Entry
(b) Posting in the wrong side of Account.
(c) Wrong totalling of Subsidiary Books
(d) Wrong balance of Account
(e) Omission of total of Subsidiary book into Account
(f) Wrong totalling of the Trial Balance
(ii)
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(a) 
Krishna A/c 
Dr. 
5,000 

To Sales A/c 
2,500 

To Purchases A/c 
2,500 

(Being credit sale of goods to Krishna was posted wrongly to purchases book, now rectified) 

(b) 
Machinery A/c 
Dr. 
5,000 

To Freight A/c 
500 

To Suspense A/c 
4,500 

(Being freight Rs.5,000 paid on machinery was wrongly recorded in freight account as Rs.500) 

(c) 
Suspense A/c 
Dr. 
100 

To Return Inwards A/c 
100 

(Being return inwards book was overcast, now rectified) 

(d) 
Ramesh A/c 
Dr. 
500 

To Bad Debt Recovered A/c 
500 

(Being received Rs.500 which previously written off as bad debt wrongly credited to Ramesh account, now rectified) 

(e) 
Sundry Debtors A/c 
Dr. 
460 

To Hari A/c 
460 

(Being Hari which was not in the List of sundry debtors, now recorded) 
Solution PQ 30
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 


(i) 
Building A/c 
Dr. 
5,000 


To Wages A/c 
5,000 


(Being wages paid for construction of office was debited wrongly to wages account, now rectified) 


(ii) 
Machinery A/c 
Dr. 
35,000 


To Purchases A/c 
35,000 


(Being purchase of machinery was recorded wrongly in invoice book, now rectified) 


(iii) 
Sales A/c 
Dr. 
1,000 


To Furniture A/c 
1,000 


(Being sale of old furniture was passed wrongly to sales book, now rectified) 


(iv) 
Bills Payable A/c 
Dr. 
2,000 


To Malhotra Bros A/c 
2,000 


(Being amount paid against acceptance to Mehta bros was wrongly debited to Malhotra bros, now rectified) 


(v) 
Shyam A/c 
Dr. 
198 


To Ram A/c 
198 


(Being sales to ram Rs. 204 was debited to his account as Rs.402 and purchase from Shyam Rs.1,012 was credited to his account as Rs.1,210, now rectified) 

Solution PQ 31
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Mohan A/c 
Dr. 
2,000 

To Cash A/c 
2,000 

(Being cash received from Mohan on April 01,2019 but was wrongly passed on March 31, 2019) 

(ii) 
Bad Debts A/c 
Dr. 
1,000 

To Suspense A/c 
1,000 

(Being bad debt of Rahim was not posted to bad debts account, now rectified) 

(iii) 
Return Inwards A/c 
Dr. 
100 

To Suspense A/c 
100 

(Being return inwards book was undercast, now rectified) 

(iv) 
Petty Cash A/c 
Dr. 
200 

To Asif A/c 
200 

(Being cheque drawn for petty cash was wrongly debited to Asif's account, now rectified) 

(v) 
Customer A/c 
Dr. 
20,000 


To Bills Receivable A/c 

20,000 

(Being bills received) 

(vi) 
Ramesh A/c 
Dr. 
840 

To Suspense A/c 
840 

(Being Ramesh's account was credited twice, now rectified) 

Rectification of Errors Exercise 17.41
Solution PQ 32
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Sales A/c 
Dr. 
3,000 

To Furniture A/c 
3,000 

(Being sale of old furniture was wrongly treated as sales of goods, now rectified) 

(ii) 
Suspense A/c 
Dr. 
5,000 

To Sales A/c 
5,000 

(Being sales book was undercast, now rectified) 

(iii) 
Drawings A/c 
Dr. 
6,500 

To Rent A/c 
6,500 

(Being rent of proprietor's residence was wrongly debited to rent account, now rectified) 

(iv) 
Suspense A/c 
Dr. 
23,760 

To Manav A/c 
23,760 

(Being goods returned by Manav Rs.11,970 was wrongly posted to the debit of his account as Rs.11,790, now rectified) 
Solution PQ 33
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
400 

To Purchases Return A/c 
400 

(Being purchase return book total was not posted to purchase return account, now rectified) 

(ii) 
Building A/c 
Dr. 
3,600 

To Suspense A/c 
3,600 

(Being legal expenses Rs.5,100 on acquiring a building was recorded as Rs.1,500 in building account, now rectified) 

(iii) 
Rajat A/c 
Dr. 
13,080 

To Suspense A/c 
13,080 

(Being sale of Rajat Rs.6,540 was posted wrongly to credit of his account now rectified) 
Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 

To Purchases Return A/c 
400 

By Building A/c 
3,600 

To Difference in the trial balance 
16,280 

By Rajat A/c 
13,080 

16,680 

16,680 



Solution PQ 34
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
1,000 

To Purchases A/c 
1,000 

(Being purchases book was overcast, now rectified) 

(ii) 
Machinery A/c 
Dr. 
500 

To Sundry Expense A/c 
50 

To Suspense A/c 
450 

(Being installation charges of machinery Rs.1,500 was wrongly debited as Rs.50 in sundry expenses account, now rectified) 

(iii) 
Sales Return A/c 
Dr. 
500 

Purchases Return A/c 
Dr. 
500 

To Radhey Shyam A/c 
1,000 

(Being goods returned by Radhey Shyam was wrongly entered in purchases return book, now rectified) 

(iv) 
Drawings A/c 
Dr. 
5,000 

To Purchases A/c 
5,000 

(Being goods taken by proprietor was not recorded, now rectified) 
Solution PQ 35
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Sales A/c 
Dr. 
54 

To Suspense A/c 
54 

(Being one page of sale book Rs.317 was wrongly forwarded as Rs.371, now rectified) 

(ii) 
Suspense A/c 
Dr. 
1,080 

To Yatin A/c 
1,080 

(Being received Rs.540 from Yatin posted wrongly to the debit side of his account, now rectified) 

(iii) 
Purchases Return A/c 
Dr. 
300 

To Suspense A/c 
300 

(Being purchases return book was overcast, by now rectified) 

(iv) 
Suspense A/c 
Dr. 
2,124 

To Customer A/c 
2,124 


(Being goods return by customer Rs.1,062 was posted wrongly to the debit of his account, now rectified) 

(v) 
Furniture A/c 
Dr. 
1,500 

To Purchases A/c 
1,500 

(Being amount paid for purchase of furniture wrongly debited to purchases account, now rectified) 
Solution PQ 36
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Sales A/c 
Dr. 
500 

To Furniture A/c 
500 

(Being sale of old furniture was wrongly treated as sales of goods, now rectified) 

(ii) 
Machinery A/c 
Dr. 
2,000 

Raman A/c 
Dr. 
14,000 

To Purchases Ac 
16,000 

(Being machinery purchased on credit of Rs. 2,000 was wrongly recorded in the purchase book as Rs.16,000, now rectified) 

(iii) 
Suspense A/c 
Dr. 
11,000 

To Rajat A/c 
5,000 

To Bhagat A/c 
6,000 

(Being cash received from Rajat Rs.5,000 was wrongly posted to the debit of Bhagat as Rs.6,000, now rectified) 

(iv) 
Suspense A/c 
Dr. 
2,700 

To Machinery A/c 
2,700 

(Being depreciation provided on machinery Rs.3,000 was posted to machinery A/c as Rs.300, now rectified) 
Rectification of Errors Exercise 17.42
Solution PQ 37
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c (740+ 470) 
Dr. 
1,210 

To Ganga's A/c 
1,210 

(Being Rs. 470 received from Ganga was posted to her debit as Rs.740, now rectified) 

(ii) 
Mr. John's A/c 
Dr. 
550 

To Suspense A/c 
550 

(Being debit balance of Mr. john's personal account was undercasted by Rs.550, now rectified) 

(iii) 
Bills Receivable A/c 
Dr. 
3,000 

Bills Payable A/c 
Dr. 
3,000 

To Suspense A/c 
6,000 

(Being bills receivable from brown, posted to credit of bills payable and credited to brown's account, now rectified) 

(iv) 
Sales Return A/c 
Dr. 
225 

Purchases Return A/c 
Dr. 
225 

To Mridul's A/c 
450 

(Being goods returned by Mridul was entered in the return outward book, now rectified) 
Solution PQ 38
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Sales A/c 
Dr. 
400 

To Suspense A/c 
400 

(Being sale book was undercasted by Rs. 200 and overcasted by Rs. 600, now rectified) 

(ii) 
Sales A/c 
Dr. 
1,000 

To Purchases Return A/c 
1,000 

(Being goods returned to ram recorded in sales book, now rectified) 

(iii) 
Noor's A/c 
Dr. 
1,600 

To Allowances A/c 
1,600 

(Being bills receivable from Noor dishonoured and recorded to allowances account, now rectified) 
Solution PQ 39
Journal 

Date 
Particulars 
L.F. 
Debit Amount (Rs.) 
Credit Amount (Rs.) 







(i) 
Repairs A/c 
Dr. 

2,000 


To Plant and Machinery A/c 



2,000 

(Repairs made to Plant and Machinery debited to Plant and Machinery A/c, now rectified) 










(ii) 
Machinery A/c 
Dr. 

1,340 


To Wages A/c 



1,340 

(Additions to machinery debited to Wages A/c, now rectified) 










(iii) 
Ramesh's A/c 
Dr. 

7,500 


To Sandesh's A/c 



7,500 

(Cheque of 7500 received from Sandesh and credited to Ramesh, now rectified) 










(iv) 
Sales Return A/c 
Dr. 

7,000 


To X's A/c 



7,000 

(Goods returned by X omitted from records, now rectified) 










(v) 
Salaries A/c 
Dr. 

5,000 


To Purchases A/c 



5,000 

(Goods distributed as salaries included in purchases, now rectified) 










(vi) 
Mohan's A/c 
Dr. 

7,10,000 


Machinery A/c 
Dr, 

2,00,000 


To Sohan's A/c 



1,70,000 

To Purchases A/c 



7,10,000 

To General Expenses A/c 



30,000 

(Credit purchase of machinery from Sohan recorded as purchases from Mohan and repair charges on new machinery debited to General Expenses A/c, now rectified) 










(vii) 
Discount Allowed A/c 
Dr. 

400 


To Suspense A/c 



400 

(Omission of posting of discount allowed, now rectified) 











Suspense A/c 
Dr. 

370 


To Discount Received A/c 



370 

(Omission of posting of discount received, now rectified) 




Rectification of Errors Exercise 17.43
Solution PQ 40
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Sohan A/c 
Dr. 
50 

To Suspense A/c 
500 

(Being goods purchased from Sohan Rs.200 was posted to his account as Rs.250, now rectified) 

(ii) 
Furniture A/c 
Dr. 
500 

To Purchases A/c 
500 

(Being purchase of furniture was entered in purchases book, now rectified) 

(iii) 
Suspense A/c 
Dr. 
727 

To Gian A/c 
727 

(Being Gian's account was debited by Rs.215 instead of crediting Rs.512, now rectified) 

(iv) 
Sales Return A/c 
Dr. 
130 

Sales A/c 
Dr. 
130 

To Suspense A/c 
260 

(Being sale retuned by Gian was wrongly entered in the sales book, now rectified) 

Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 

To Gian A/c 
727 

By Balance b/d 
417 


By Sohan A/c 
50 


By Sales Return A/c 
130 


By Sales A/c 
130 

727 

727 

Solution PQ 41
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
100 

To Commission A/c 
100 

(Being commission Rs.275 was debited as Rs.375, now rectified) 

(ii) 
Suspense A/c 
Dr. 
620 

To Personal A/c (260+360) 
620 

(Being credit amount Rs.260 was wrongly posted to the debit Rs.360 in personal account, now rectified) 

(iii) 
Surinder A/c 
Dr. 
600 

To Sales A/c 
300 

To Purchases A/c 
300 

(Being goods sold to Surinder was wrongly recorded in the purchases book, now rectified) 

(iv) 
Building A/c 
Dr. 
1,200 

To Repair A/c 
1,200 

(Being cost of erection of godown Rs.1,200 was debited to repair account. now rectified) 

Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 

To Commission A/c 
100 

By Balance b/d 
720 

To Personal A/c 
620 


720 

720 



Solution PQ 42
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
1,080 

To Mayank's 
1,080 

(Being cash received from Mayank was wrongly posted to the debit of his account, now rectified) 

(ii) 
Suspense A/c 
Dr. 
200 

To Purchases A/c 
100 

To Purchases Return A/c 
100 

(Being purchases return Rs.100 was wrongly debited to purchases account now rectified) 

(iii) 
Suspense A/c 
Dr. 
600 

To Discount A/c (300+300) 
600 

(Being discount received Rs.300 was wrongly posted to the debit of discount account, now rectified) 

(iv) 
Motor Car Repair A/c 
Dr. 
347 

To Motor Car A/c 
174 

To Suspense A/c 
200 

(Being paid Rs.374 for motor car repair was wrongly debited to motor car account as Rs.174, now rectified) 

(v) 
Naman's A/c 
Dr. 
400 

To Manan's A/c 
400 

(Being amount paid to Naman was wrongly debited to Manan, now rectified) 
Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 


To Mayank's A/c 
1,080 

By Motor Car Repair A/c 
200 


To Purchases A/c 
100 

By Balance c/d 
1,680 


To Purchases Return A/c 
100 



To Discount A/c 
600 



1,880 

1,880 


Solution PQ 43
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
788 

To Personal A/c 
788 

(Being credit item was wrongly debited to a personal account, now rectified) 

(ii) 
Depreciation A/c 
Dr. 
625 

To Suspense A/c 
625 

(Being depreciation on Fixtures was not posted to depreciation account, now rectified) 

(iii) 
Furniture A/c 
Dr. 
9,000 

To Purchases A/c 
9,000 

(Being purchase of furniture was wrongly charged to purchases account, now rectified) 

(iv) 
Suspense A/c 
Dr. 
9 

To Customer A/c 
9 

(Discount allowed to Customer Rs.154 was Credited wrongly as Rs.145, now rectified) 

(v) 
Suspense A/c 
Dr. 
99 

To Sales A/c 
99 

(Being sale of Rs.594 was wrongly posted as Rs.495, now rectified) 

(vi) 
Return Inwards A/c 
Dr. 
10 

To Suspense A/c 
10 

(Being return inwards book was undercasted, now rectified) 
Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 


To Personal A/c 
788 

By Balance b/d 
261 


To Customer A/c 
9 

By Depreciation A/c 
625 


To Sale A/c 
99 

By Return Inwards A/c 
10 


896 

896 


Rectification of Errors Exercise 17.44
Solution PQ 44
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Amar Nath's A/c 
Dr. 
75 

Amar Singh's A/c 
Dr. 
57 

To Suspense A/c 
132 

(Being cash paid to Amar Nath Rs.75 was wrongly credited to Amar Singh as Rs.57, now rectified) 

(ii) 
Suspense A/c 
Dr. 
5 

To Discount Received A/c 
5 

(Being discount received by Brijesh was omitted to be recorded in discount column but was recorded in Brijesh's account, now rectified) 

(iii) 
Drawings A/c 
Dr. 
40 

To Purchases A/c 
40 

(Being goods drawn by proprietor was not recorded, now recorded) 

(iv) 
Suspense A/c 
Dr. 
500 

To Interest on Advance A/c 
500 

(Being interest on advances received from Jhaveri bros was not posted into ledger, now rectified) 

(v) 
Suspense A/c 
Dr. 
100 

To Return Outwards A/c 
100 

(Being return outwards book undercasted now rectified) 
Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 

To Discount Received A/c 
5 

By Balanced b/d 
283 

To Interest on Advances A/c 
500 

By Amar Nath's A/c 
75 

To Return Outwards A/c 
100 

By Amar Singh's A/c 
57 


By Balance c/d 
190 

605 

599 

As the Suspense account has not tallied, there are errors still to be rectified.
Solution PQ 45
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Return Inwards A/c 
Dr. 
1,000 

To Suspense A/c 
1,000 

(Being return inwards was undercast, now rectified) 

(ii) 
Furniture A/c 
Dr. 
3,000 

To Purchases A/c 
3,000 

(Being purchase of office furniture was wrongly entered in purchases book now rectified) 

(iii) 
Furniture A/c 
Dr. 
3,750 

To Wages A/c 
3,750 

(Being wages paid for making showcases was wrongly charged to wages account, now rectified) 

(iv) 
Suspense A/c 
Dr. 
70 

To Creditors A/c 
70 

(Being purchase of Rs.670 was credited to creditors as Rs.600, now rectified) 

(v) 
Mr. Nakul A/c 
Dr. 
2,000 

To Allowances A/c 
2,000 

(Being Nakul's cheque was dishonoured and was wrongly debited to allowances account, now rectified) 

(vi) 
Prasad A/c 
Dr. 

15,720 


To Bad Debts Recovered A/c 



15,720 

(Being bad debts recovered ) 




Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 

To Balance b/d 
930 

By Return Inwards A/c 
1,000 

To Creditors A/c 
70 


1,000 

1,000 

Solution PQ 46
Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Purchases A/c 
Dr. 
20,000 

To Suspense A/c 
20,000 

(Being purchases was undercast, now rectified) 

(ii) 
Suspense A/c 
Dr. 
7,800 

To Vasudev A/c 
7,800 

(Being cheque received from Vasudev was not recorded in his account now recorded) 

(iii) 
Return Outwards A/c 
Dr. 
10,000 

To Suspense A/c 
10,000 

(Being return outwards book was overcast, now rectified) 

(iv) 
Return Inward A/c 
Dr. 
15,000 

Return Outwards A/c 
Dr. 
15,000 

To Suspense A/c 
30,000 

(Being goods returned by Yash Pal was wrongly entered in the return outwards book but correctly posted to his account, now rectified) 

Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 

To Difference in Trial Balance A/c 
52,200 

By Purchases A/c 
20,000 

To Vasudev A/c 
7,800 

By Return Outwards A/c 
10,000 


By Return Inwards A/c 
15,000 


By Return Outwards A/c 
15,000 

60,000 

60,000 

Rectification of Errors Exercise 17.45
Solution PQ 47
In the books of S. Sen Journal 

Sr. No. 
Particulars 
L.F. 
Dr. Rs. 
Cr. Rs. 

(i) 
Suspense A/c 
Dr. 
2,000 

To Sales A/c 
1,000 

To Purchases A/c 
1,000 

(Being goods sold to B Basu was entered in Purchases book and debited to his account, now rectified) 

(ii) 
Suspense A/c 
Dr. 
6,600 

To Ram Lal A/c 
6,600 

(Being goods bought from Ram Lal Rs.1,500 was wrongly debited to his account as Rs.5,100, now rectified) 

(iii) 
Suspense A/c 
Dr. 
50 

To Commission A/c 
50 

(Being commission Rs.275 was wrongly debited a Rs.325, now rectified) 

(iv) 
Suspense A/c 
Dr. 
100 

To Sales A/c 
100 

(Being Sale Book undercast, now rectified) 

(v) 
Building Repair A/c 
Dr. 
460 

Suspense A/c 
Dr. 
180 

To Building A/c 
640 

(Being building repair Rs.460 was debited to Building Account as Rs.640, now rectified) 

Suspense Account 

Dr 

Cr 

Date 
Particulars 
Rs. 
Date 
Particulars 
Rs. 

To Sale A/c 
1,000 

By Balance c/d 
8,930 

To Purchases A/c 
1,000 


To Ram Lal A/c 
6,600 


To Commission A/c 
50 


To Sales A/c 
100 


To Building A/c 
180 


8,930 

8,930 

Solution PQ 48
Journal 

Date 
Particulars 
L.F. 
Debit Amount (Rs.) 
Credit Amount (Rs.) 







(i) 
Suspense A/c 
Dr. 

78 


To Ramesh's A/c 



78 

(Ramesh's A/c credited less, now rectified) 










(ii) 
Purchases A/c 
Dr. 

1,000 


To Suspense A/c 



1,000 

(Total of Purchases Book casted short, now rectified) 










(iii) 
Sales A/c 
Dr. 

360 


To Suspense A/c 



360 

(Sales Book wrongly overcasted, now rectified) 










(iv) 
Suspense A/c 
Dr. 

350 


To Bose's A/c 



350 

(Bose, a creditor, wrongly debited, now rectified) 










(v) 
Maitra's A/c 
Dr. 

250 


To Bad Debts Recovered A/c 



250 

(Bad debts written off previously now recovered credited to Debtor's A/c, now rectified) 










(vi) 
Furniture A/c 
Dr. 

750 


To Purchases A/c 



750 

(Office furniture purchased passed through Purchases Book, now rectified) 










(vii) 
Sales A/c 
Dr. 

180 


To Suspense A/c 



180 

(Sales Book overcasted, now rectified) 










(viii) 
Drawings A/c 
Dr. 

150 


To Purchases A/c 



150 

(Goods withdrawn by proprietor omitted, now rectified) 










(ix) 
Drawings A/c 
Dr. 

410 


To Repairs A/c 



410 

(Repair charges of personal car debited to Repairs A/c, now rectified) 










(x) 
Kassim A/c 
Dr. 

1,400 


To Sales A/c 



700 

To Purchases A/c 



700 

(Sale to Kassim passed through Purchases Book, now rectified) 









