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 posted as Rs 9,000.
(b)	Credit purchases from Rohan Rs 9,000 were posted as Rs 6,000.
(c)	Goods returned to Rakesh Rs 4,000 were posted as Rs 5,000.
(d)	Goods returned from Mahesh Rs 1,000 were posted as Rs 3,000.
(e)	Cash sales Rs 2,000 were posted as Rs 200.

Answer 1

S. No.	Particulars			L.F.	Debit Amount Rs	Credit Amount Rs
(a)	Suspense A/c		Dr.		2,000
		To Mohan				2,000
	(Sold goods to Mohan Rs 7,000 wrongly posted as Rs 9,000, now rectified)
(b)	Suspense A/c		Dr.		3,000
		To Rohan				3,000
	(Purchased goods from Rohan Rs 9,000 wrongly posted as Rs 6,000, now rectified)
(c)	Suspense A/c		Dr.		1,000
		To Rakesh				1,000
	(Goods returened to Rakesh Rs 4,000 wrongly posted as Rs 5,000, now rectified)
(d)	Mahesh		Dr.		2,000
		To Suspense A/c				2,000
	(Goods returned from Mahesh Rs 1,000 wrongly posted as 3,000, now rectified)
(e)	Suspense A/c		Dr.		1,800
		To Sales A/c				1,800
	(Goods sold for cash Rs 2,000 wrongly posted as Rs 200, now rectified)

Suspense Account
Dr.							Cr.
S. No.	Particulars	J.F.	Amount Rs	S. No.	Particulars	J.F.	Amount Rs
(a)	Mohan		2,000	(d)	Mahesh		2,000
(b)	Rohan		3,000
(c)	Rakesh		1,000
(e)	Sales		1,800		Balance c/d		5,800
			7,800				7,800

Note: In order to match answer with that of the answer given in the book it has been assumed that all the errors mentioned in this question are errors of partial omission.