Question

Rectify the following errors assuming that a suspense account was opened.

Ascertain the difference in trial balance.

(a)	Credit sales to Mohan Rs 7,000 were posted to Karan as Rs 5,000.
(b)	Credit purchases from Rohan Rs 9,000 were posted to the debit of Gobind as Rs 10,000.
(c)	Goods returned to Rakesh Rs 4,000 were posted to the credit of Naresh as Rs 3,000.
(d)	Goods returned from Mahesh Rs 1,000 were posted to the debit of Manish as Rs 2,000.
(e)	Cash sales Rs 2,000 were posted to commission account as Rs 200.

Answer 1

Journal
S. No.	Particulars			L.F.	Debit Amount Rs	Credit Amount Rs
(a)	Mohan		Dr.		7,000
		To Karan				5,000
		To Suspense A/c				2,000
	(Goods sold to Mohan Rs 7,000 posted wrongly to Karan's Account as Rs 5,000, now rectified)
(b)	Suspense A/c		Dr.		19,000
		To Rohan				9,000
		To Gobind				10,000
	(Goods returned from Rohan Rs 9,000 posted wrongly to Gobind's Account as Rs 10,000, now rectified)
(c)	Rakesh		Dr.		4,000
	Naresh		Dr.		3,000
		To Suspense A/c				7,000
	(Goods returned to Rakesh Rs 4,000 posted wrongly to Naresh's Account Rs 3,000, now rectified)
(d)	Suspense A/c		Dr.		3,000
		To Mahesh			1,000
		To Manish				2,000
	(Goods returned from Mahesh Rs 1,000 posted wrongly to Manish's Account as Rs 2,000, now rectified)
(e)	Commission A/c		Dr.		200
	Suspense A/c		Dr.		1,800
		To Sales A/c				2,000
	(Cash sales Rs 2,000 posted wrongly to the Commission Account as Rs 200, 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		2,000
	Gobind		10,000	(c)	Rakesh		4,000
(d)	Mahesh		1,000		Naresh		3,000
	Manish		2,000
(e)	Sales		1,800		Balance c/d		14,800
			23,800				23,800