Question

Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account:

(a)	Credit sales to Mohan Rs 7,000 were not posted.
(b)	Credit purchases from Rohan Rs 9,000 were not posted.
(c)	Goods returned to Rakesh Rs 4,000 were not posted.
(d)	Goods returned from Mahesh Rs 1,000 were not posted.
(e)	Cash paid to Ganesh Rs 3,000 was not posted.
(f)	Cash sales Rs 2,000 were not posted.

Answer 1

S. No.	Particulars							L.F.	Debit Amount Rs	Credit Amount Rs
(a)	Mohan					Dr.			7,000
		To Suspense A/c								7,000
	(Goods sold on credit to Mohan were not posted in Mohan's Account, now rectified)
(b)	Suspense A/c				Dr.				9,000
		To Rohan								9,000
	(Goods purchased from Rohan were not posted in Rohan's Account, now rectified)
(c)	Rakesh			Dr.					4,000
		To Suspense A/c								4,000
	(Goods returned to Rakesh were not posted in Rakesh's Account, now rectified)
(d)	Suspense A/c				Dr.				1,000
		To Mahesh								1,000
	(Goods return from Mahesh were not omitted to be recorded in Mahesh's Account, now rectified)
(e)	Ganesh			Dr.					3,000
		To Suspense A/c								3,000
	(Cash paid to Ganesh was not posted to Ganesh's Account , now recorded)
(f)	Suspense A/c			Dr.					2,000
		To Sales A/c								2,000
	(Cash receipts from sale, was not posted to Sales Account, now rectified)

Suspense Account
Dr.							Cr.
S. No.	Particulars	J.F.	Amount Rs	S. No.	Particulars	J.F.	Amount Rs
(b)	Rohan		9,000	(a)	Mohan		7,000
(d)	Mahesh		1,000	(c)	Rakesh		4,000
(f)	Sales		2,000	(e)	Ganesh		3,000
	Balance c/d		2,000
			14,000				14,000

Note: In order to match the balance of suspense account, it has been assumed that all errors given in the question are errors of partial omission.