Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance.

(a) Credit sales to Mohan Rs. 7000 were recorded in purchase book. However, Mohan's account was correctly debited.

(b) Credit purchase from Rohan Rs. 9000 were recorded in the sales book. However, Rohan's account was correctly credited.

(c) Goods returned to Rakesh Rs. 4000 were recorded in sales return book. However, Rakesh's account was correctly debited.

(d) Goods returned from Mahesh Rs. 1000 were recorded through purchase return book. However, Mahesh's account was correctly credited.

(e) Goods returned to Naresh Rs. 2000 were recorded through purchase book. However, Naresh's account was correctly debited.

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DateParticularsLFAmt. (Dr)Amt. (Cr)(a)Suspense A/cDr14,000 To Sales A/c7,000 To Purchase A/c7,000(Goods sold to Mohan wrongly enteredthrough purchase book, now rectified) –––––––––––––––––––––––––––––––––––––––––––––––––––––––––(b)Purchase A/cDr9,000Sales A/cDr9,000 To Suspense A/c18,000(Goods purchased from Rohan, wronglyentered in sales book, now rectified) ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––(c)Suspense A/cDr8,000 To Purchase Return A/c4,000 To Sales Return A/c4,000(Purchase return wrongly enteredthrough sales return book, now rectified) ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––(d)Sales Return A/cDr1,000Purchase Return A/cDr1,000 To Suspense A/c2,000(Sales return from Manish, wronglyentered through purchase return book, nowrectified) ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––(e)Suspense A/cDr4,000 To Purchase Return A/c2,000 To Purchase A/c2,000(Purchase return wrongly enteredthrough purchase account, now rectified)

Dr Suspense Account Cr
DateParticularsJFAmt. RsDateParticularsJFAmt. Rs(a)Sales A/c7,000(b)Purchase A/c9,000Purchase A/c7,000Sales A/c9,000(c)Purchase4,000(d)Sales Return1,000Return A/cA/cSales Return A/c4,000Purchase Return A/c1,000(f)Purchase2,000Balance c/d6,000Return A/cPurchase A/c2,000–––– ––26,000––––––26,000––––––

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Rectify the following errors:


Credit Sales to Mohan Rs 7,000 were recorded in purchases book.


Credit Purchases from Rohan Rs 900 were recorded in sales book.


Goods returned to Rakesh Rs 4,000 were recorded in the sales return book.


Goods returned from Mahesh Rs 1,000 were recorded in purchases return book.


Goods returned from Nahesh Rs 2,000 were recorded in purchases book.

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