Total of purchases book was Rs $10, 000$ short. If rectification is done before preparation of trial balance then which of the following is correct?

Purchases A/c Dr.

2, 000

To Suspense A/c

2, 000

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Debit purchases account with Rs

10, 000

saying "To Short total of Purchases Book Rs

10, 000

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Credit purchases account with Rs

10, 000

saying "By Short total of Purchases Book Rs

10, 000

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Suspense A/c Dr.

2, 000

To Purchases A/c

2, 000

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Solution

The correct option is A Debit purchases account with Rs $10, 000$ saying "To Short total of Purchases Book Rs $10, 000$ ."
Since purchase books was totaled short by Rs. 10000, an amount of Rs.10000 has to be added to the purchases account. Rectification will be done by debiting the purchase account with Rs.10000 mentioning that "To short total of purchase book for Rs.10000"

Suggest Corrections

Similar questions

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.

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

(a)	Credit sales to Manas Rs 16,000 were recorded in the purchases book as Rs 10,000 and posted to the debit of Manas as Rs 1,000.
(b)	Furniture purchased from Noor Rs 6,000 was recorded through purchases book as Rs 5,000 and posted to the debit of Noor Rs 2,000.
(c)	Goods returned to Rai Rs 3,000 recorded through the Sales book as Rs 1,000.
(d)	Old machinery sold for Rs 2,000 to Maneesh recorded through sales book as Rs 1,800 and posted to the credit of Manish as Rs 1,200.
(e)	Total of Returns inwards book Rs 2,800 posted to Purchase account.

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

Rectify the following errors:

(a)	Furniture purchased for Rs 10,000 wrongly debited to purchases account.
(b)	Machinery purchased on credit from Raman for Rs 20,000 was recorded through purchases book.
(c)	Repairs on machinery Rs 1,400 debited to machinery account.
(d)	Repairs on overhauling of secondhand machinery purchased Rs 2,000 was debited to Repairs account.
(e)	Sale of old machinery at book value of Rs 3,000 was credited to sales account.

Rectify the following errors assuming that suspension account was opened.

Ascertain the difference in trial balance.

(a)	Furniture purchased for Rs 10,000 wrongly debited to purchase account as Rs 4,000.
(b)	Machinery purchased on credit from Raman for Rs 20,000 recorded through Purchases Book as Rs 6,000.
(c)	Repairs on machinery Rs 1,400 debited to Machinery account as Rs 2,400.
(d)	Repairs on overhauling of second hand machinery purchased Rs 2,000 was debited to Repairs account as Rs 200.
(e)	Sale of old machinery at book value Rs 3,000 was credited to sales account as Rs 5,000.

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

(a) Credit sales to Manas Rs. 16,000 were recorded in the purchase book as Rs. 10,000 and posted to the debit of Manas as Rs. 1,000.

(b) Furniture purchased from Noor Rs. 6,000 was recorded through purchase book as Rs. 5,000 and posted to the debit of Noor Rs. 2,000.

(d) Old machinery sold for Rs. 2,000 to Maneesh recorded through sales book as Rs. 1,800 and posted to the credit of Manish as Rs. 1,200.

(e) Total of return inwards book Rs. 2,800 posted to purchase account.

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

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