Question

Rectify the following errors assuming:-
that such a suspense account has been opened.
1. Goods costing ₹ 800 purchased from Sachin on credit were omitted to be credited to his account.
2. Goods costing ₹ 800 purchased from Sachin on credit were credited to his account as ₹ 80.
3. Goods costing ₹ 800 purchased from Sachin on credit were credited to his account as ₹ 880.
4. Goods costing ₹ 800 purchased from Sachin on credit were posted to the debit of his account.
5. Goods costing ₹ 800 purchased from Sachin on credit were posted to the debit of his account as ₹ 80.

Answer 1

One Sided Errors

Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
1)	Suspense A/c	Dr.		800
	To Sachin’s A/c				800
	(Goods purchased from Sachin omitted to be credited to his account)
2)	Suspense A/c	Dr.		720
	To Sachin’s A/c				720
	(Goods purchased from Sachin credited to his account as Rs 80, instead of Rs 800)
3)	Sachin’s A/c	Dr.		80
	To Suspense A/c				80
	(Goods purchased from Sachin credited to his account as Rs 880, instead of Rs 800)
4)	Suspense A/c	Dr.		1,600
	To Sachin’s A/c				1,600
	(Goods purchased from Sachin debited to his account)
5)	Suspense A/c	Dr.		880
	To Sachin’s A/c				880
	(Goods purchased from Sachin debited to his account as Rs 80)