The total of sales book was carried forward from page 5 to 6 as Rs.1222 instead of Rs.1122. Suspense account shall _ with Rs _ to rectify this.

Debited by Rs 100

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Credited by Rs 100

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Debited by Rs 1222

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Credited by Rs 1122

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Solution

The correct option is B
Credited by Rs 100

Rectification entry shall be
Sales A/c Dr Rs 100
To Suspense account Rs 100

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Similar questions

Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors :

(a)	In the sales book for the month of January total of page 2 was carried forward to page 3 as Rs 1,000 instead of Rs 1,200 and total of page 6 was carried forward to page 7 as Rs 5,600 instead of Rs 5,000.
(b)	Wages paid for installation of machinery Rs 500 was posted to wages account as Rs 50.
(c)	Machinery purchased from R & Co. for Rs 10,000 on credit was entered in Purchase Book as Rs 6,000 and posted there from to R & Co. as Rs 1,000.
(d)	Credit sales to Mohan Rs 5,000 were recorded in Purchases Book.
(e)	Goods returned to Ram Rs 1,000 were recorded in Sales Book.
(f)	Credit purchases from S & Co. for Rs 6,000 were recorded in sales book. However, S & Co. was correctly credited.
(g)	Credit purchases from M & Co. Rs 6,000 were recorded in Sales Book as Rs 2,000 and posted there from to the credit of M & Co. as Rs 1,000.
(h)	Credit sales to Raman Rs 4,000 posted to the credit of Raghvan as Rs 1,000.
(i)	Bill receivable for Rs 1,600 from Noor was dishonoured and posted to debit of Allowances account.
(j)	Cash paid to Mani Rs 5,000 against our acceptance was debited to Manu.
(k)	Old furniture sold for Rs 3,000 was posted to Sales account as Rs 1,000.
(l)	Depreciation provided on furniture Rs 800 was not posted.
(m)	Material Rs 10,000 and wages Rs 3,000 were used for construction of building. No adjustment was made in the books.

Rectify the errors and prepare suspense to ascertain the difference in trial balance.

Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors.

(a) In the sales book for the month of January total of page 2 was carried forward to page 3 as Rs. 1,000 instead of Rs. 1200 and total of page 6 was carried forward to page 7 as Rs. 5,600 instead of Rs. 5,000.

(b) Wages paid for the installation of machinery Rs. 500 was posted to wages account as Rs. 50.

(c) Machinery purchased from R and Co for Rs. 10,000 on credit was entered in purchase book as Rs. 6,000 and posted there from to R and Co as Rs. 1,000.

(d) Credit sates to Mohan Rs. 5,000 were recorded in purchase book.

(e) Goods returned to Ram Rs. 1,000 were recorded in the sales book.

(f) Credit purchase from S and Co for Rs. 6,000 were recorded in the sales book. However, S and Co were correctly credited.

(g) Credit purchase from M and Co Rs. 6,000 were recorded in sales book as Rs. 2,000 and posted therefrom to the credit of M and Co as Rs. 1,000.

(h) Credit sales to Raman Rs. 4,000 posted to the credit of Raghvan as Rs. 1,000.

(i) Bill receivable for Rs. 1,600 from Noor was dishonoured and posted to the debit of allowances account.

(j) Cash paid to Mani Rs. 5,000 against our acceptance was debited to Manu.

(k) Old furniture sold for Rs. 3,000 was posted to sales account as Rs. 1,000.

(l) Depreciation provided on furniture Rs. 800 was not posted.

(m) Material Rs. 10.000 and wages Rs. 3,000 were used for the construction of a building. No adjustment was made in the books.

Rectify the errors and prepare suspense to ascertain the difference in trial balance.

Trial balance of Anuj did not agree. It showed an excess credit of Rs 6,000.

He put the difference to suspense account. He discovered the following erro Rs

(a)	Cash received from Ravish Rs 8,000 posted to his account as Rs 6,000.
(b)	Returns inwards book overcast by Rs 1,000.
(c)	Total of sales book Rs 10,000 was not posted to Sales account.
(d)	Credit purchases from Nanak Rs 7,000 were recorded in sales Book. However, Nanak’s account was correctly credited.
(e)	Machinery purchased for Rs 10,000 was posted to purchases account as Rs 5,000. Rectify the errors and prepare suspense account.

Q. Rectify the following errors assuming that there is no Suspense Account:
(i) The Returns Inward Book has been overcasted by ₹ 200.
(ii) Purchases Book carried forward ₹ 75 less.
(iii) Sales Book carried forward ₹ 41 less on Page 10 and ₹ 43 more on Page 12.
(iv) Goods sold to Gautam were posted as ₹ 215 instead of ₹ 251.

Q. Mukesh found that the Trial Balance did not agree. He found the following errors:
(i) In the Sales Book for the month of January, total of Page No. 3 was carried forward to Page No. 4 as ₹ 1,000 instead of ₹ 1,200 and total of Page No. 7 was carried forward to Page No. 8 as ₹ 5,600 instead of ₹ 5,000.
(ii) Goods returned to Anshuka ₹ 10,000 were recorded in the Sales Book.
(iii) Bill Receivable for ₹ 800 from Riya was dishonoured and posted to the debit of Allowances Account.

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The total of sales book was carried forward from page 5 to 6 as Rs.1222 instead of Rs.1122. Suspense account shall ___ with Rs ___ to rectify this.

The correct option is B Credited by Rs 100 Rectification entry shall be Sales A/c Dr Rs 100 To Suspense account Rs 100

The total of sales book was carried forward from page 5 to 6 as Rs.1222 instead of Rs.1122. Suspense account shall _ with Rs _ to rectify this.

The correct option is B
Credited by Rs 100

Rectification entry shall be
Sales A/c Dr Rs 100
To Suspense account Rs 100