NCERT Solutions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors

NCERT
SOLUTIONS
CLASS - 11th

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Class : 11th
Subject : Accountancy
Chapter : 6
Chapter Name : Trial Balance and Rectification of Errors

Q1 State the meaning of a Trial Balance?

Answer. Trial Balance is a statement prepared with debit and credit balances of all the ledger
accounts, to verify the arithmetical accuracy of the accounts. It is prepared after preparing all
the ledger accounts. There are two columns in a Trial Balance: debit and credit. The debit side
includes all the debit balances, credit side includes all the credit balances of the ledger
accounts. It also helps in preparing financial statements, as it is a summarised version of the
ledger. It is generally prepared on monthly or yearly basis.

Page : 216 , Block Name : Short Answer

Q2 Give two examples of errors of principle?

Answer. 'Errors of principle' refer to those errors that are committed when recording of
transactions is done against the accounting principle.
Examples of error of principle are:
→ Wages paid for construction of building debited to Wages Account
In this transaction, wages paid for the construction of building is a capital expenditure and
accordingly building account should have been debited. However, in this case, it is treated as
revenue expenditure and is debited to Wages Account. This error violates the accounting
principle.
→ Amount spent on repair of machinery debited to Machinery Account
In this transaction, amount of repair is a revenue expenditure and not a capital expenditure. It
should have been debited as ‘Repairs’, but was wrongly debited to the Machinery Account.

Page : 216 , Block Name : Short Answer

Q3 Give two examples of errors of commission?

Answer. Errors of Commission refer to those errors that are committed when transactions are
recorded with wrong amounts; wrong balancing or wrong posting and/or wrong carrying
forwarding is done.
Examples of error of commission are given:
● Goods purchased worth Rs 20,000 on credit are recorded in the Purchases Book as Rs
10,000.
This transaction should have been recorded in the Purchases Book with an amount of Rs
20,000; however, it was recorded as Rs 10,000. This is an error due to wrong recording of
amount.
● Total of Sales Book is carried forward as Rs 5,000 instead of Rs 500.
In this case, wrong amount is carried forwarded from one accounting period to another or from
an end of one page to the beginning of another page. This is referred to as an error of carrying
forward.

Page : 216 , Block Name : Short Answer

Q4 What are the methods of preparing trial balance?

Answer. Methods of preparing trial balance are
→ Totals method: According to the Totals method, the totals of debit and credit sides of an
account are shown on the debit and credit columns of the Trial Balance. If the total of the
debit column and the total of credit column of Trial Balance are equal, then the Trial
Balance is said to agree, otherwise not.
→ Balance method: According to the Balance method, the balances of ledger accounts are
shown on the debit and credit columns of the Trial Balance. The balance of ledger may
be either debit balance or credit balance. The sum total of the balances in the debit
column of the Trial Balance must be equal to the sum total of the balances in the credit
columns of the Trial Balance. It is a commonly used method.
→ Total cum balance method: It is a combination of both of the above methods, i.e., Totals
method and Balance method.

Page : 216 , Block Name : Short Answer

Q5 What are the steps taken by an accountant to locate the errors in the trial balance?

Answer. The following are various steps that an accountant takes to locate the errors in the Trial
Balance.
→ Re-totalling of the debit and the credit columns of the Trial Balance to locate the
difference in the total of both the columns.
→ Checking whether any account is omitted to be recorded with the exact difference
amount.
→ Half the difference, then check whether any amount is posted in the wrong column of the
Trial Balance.
→ If there exist differences especially of Rs 1, Rs 10, Rs 100, Rs 1000, etc., it suggests
that the casting of Subsidiary Books should be checked once again.
→ If difference still exists and it is not possible to detect the reason for the difference, then
for the time being, the difference is transferred in the suspense account in order to
proceed further. Otherwise, a complete checking is suggested.

Page : 216 , Block Name : Short Answer

Q6 What is a suspense account? Is it necessary that suspense account will balance off after
rectification of the errors detected by the accountant? If not, then what happens to the balance
still remaining in suspense account?

Answer. When Trial Balance does not agree, i.e., when the total of the debit column does not
match with that of the credit column, then the difference of the Trial Balance is transferred to a
temporary account in order to avoid delay in preparation of the financial statements. This
temporary account is termed as Suspense Account. If the debit column falls short of the credit
column, then the Suspense Account is debited and if the credit column falls short of the debit
column then the Suspense Account is credited.
It is not necessary that the suspense account will balance off after all rectification is done. If all
the errors are detected and rectified, then the Suspense Account automatically gets closed (i.e.
becomes zero). However, if still there exists any difference, then it should be transferred to the
Balance Sheet. If the Suspense Account shows a debit balance, then it is shown in the Assets
side and if the Suspense Account shows a credit balance, then it is shown in the Liabilities side
of the Balance Sheet.
Page : 216 , Block Name : Short Answer

Q7 What kinds of errors would cause difference in the trial balance? Also list examples that
would not be revealed by a trial balance?

Answer. The errors that lead to the differences in the Trial Balance are termed as one-sided

errors. These are those errors that affect only one account. Below are given the errors that
cause differences in the Trial Balance.
→ Wrong casting of any account, this is termed as the error of casting.
→ Wrong carrying forward of the balances from previous year’s books or from one end of
page to another. These types of errors are termed as the errors in carrying forward.
→ If entries are posted in the wrong side of accounts.
→ Posting of a wrong amount in account, this is termed as the error of posting.
→ If entries are recorded partially, i.e., the entries are not recorded completely, then due to
the error of partial omission, Trial Balance does not agree.
Here are a few examples that would not be revealed in a Trial Balance:
→ Sales to Mr. X, omitted to be recorded in the Sales Day Book
→ Purchases made from Mukesh, recorded in Mahesh’s Account, who is an other creditor
→ Wages paid for construction of building, recorded in the Wages Account

Page : 216 , Block Name : Short Answer

Q8 State the limitations of trial balance?

Answer. If the Trial Balance agrees, it cannot be assumed that it absolutely free from any error.
There do exist some errors that are not revealed by a Trial Balance. Such ineffectiveness of the
Trial Balance is termed as the limitations of Trial Balance. The various limitations of the Trial
Balance are given below.
→ It does not assist to detect errors that arise if an entry is not recorded in the Journal.
Such errors are termed as the Errors of Complete Omission.
→ If the effect of one error is cancelled by the effect of another error, then it cannot be
ascertained by the Trial Balance. Such types of errors are termed as Compensatory
Errors, which are rare to find.
→ If correct amount is posted in the correct side; however, in the wrong account and if
wrong amount is posted in the wrong side, but in the correct account, then the Trial
Balance fails to reflect these errors.
→ If there arises any error of principle, like capital expenditure mistakenly regarded as
revenue expenditure or vice-versa, then such errors may not be revealed in form of
mismatch between the two columns of the Trial Balance.
→ If any transaction is recorded wrongly in the books of original entry, then such mistakes
lead to the errors of recording which are not revealed by Trial Balance.

Page : 216 , Block Name : Short Answer

Q1 Describe the purpose for the preparation of trial balance.

Answer. The important purposes for the preparation of Trial Balance are explained with the help
of the following points.
→ Ascertaining the arithmetical accuracy− When the total of all debit balance
accounts are equal to all credit balance accounts, it is assumed that at least
posting from journal to the respective accounts is arithmetically correct.
→ Summarising the ledger accounts− Trial Balance acts as a consolidated
statement, providing a comprehensive list of all the accounts. Thus, a Trial
Balance provides a summarised version of each account.
→ Preparing final accounts− As the Trial Balance provides a summarised version
of each account, so different accounts can be directly transferred to Trading,
Profit and Loss Account, and Balance Sheet without referring to different
ledgers.
→ Locating and rectifying errors− If the Trial Balance does not agree, it indicates
the occurrence of arithmetical error, which can be easily located. However,
Trial Balance only helps in locate and rectify arithmetical error and not other
types of errors.

Page : 217 , Block Name : Long Answer

Q2 Explain errors of principle and give two examples with measures to rectify them.

Answer. Errors of Principle refer to those errors that are committed when recording of
transactions in the original book of entry is done against the accounting principle. These errors
are not reflected in the Trial Balance. These errors are committed when proper distinction is not
made between capital expenditure and revenue expenditure, or vice versa or between capital
income and revenue income or vice versa.
The following examples will illustrate the process of understanding and rectification of such
errors.
→ Wages paid for construction of building are debited to Wages Account.
Wrong entry made is:
Wages A/c Dr.
To Cash A/c
( being Wages paid in
cash)
In this case, Wages paid for the construction of building should be treated as a capital
expenditure and accordingly should be debited to the building account. However, the Wages
Account is wrongly debited. Thus,

the correct entry that should have been made is:
Building A/c Dr.
To Cash A/c
(Being Wages paid for construction of
building)
In order to rectify this error, the rectifying entry should be:
Building A/c Dr.
To Wages A/c
(Being Wages paid for construction of building was debited to Wages Account, now
rectified)
● The sale of old machinery recorded as sales.
Wrong entry made:
Cash A/c Dr.
To Sales A/c
(Being Sale of old machinery, recorded as
sales)
In this case, the sale of old machinery should not be recorded as sales; in fact the Machinery
Account should be credited. Thus, the correct entry that should have been made is:
Cash A/c Dr.
To Machinery A/c
(Being Old machinery sold
for cash)
In order to rectify this error, Sales Account will be debited, as it is wrongly credited and
machinery will be credited, as it will not be recorded in the books. Thus, the rectifying entry will
be:
Sales A/c Dr.
To Machinery A/c
(Being Sale of old machinery recorded as sales, now
rectified)

Page : 217 , Block Name : Long Answer

Q3 Explain the errors of commission and give two examples with measures to rectify them.

Answer. Errors of commission refer to those errors that are committed when transactions are
recorded with wrong amounts, wrong balancing is done, wrong posting or wrong carrying
forwarded is done. The following are few examples with rectification.
● Goods sold to Mr. A of Rs10,000 recorded as 1,000 from invoice.
In this case, Mr. A's account has been debited with Rs 1,000 instead of Rs 10,000; hence, the
error of commission is committed. This requires a further debit of Rs 9,000, in order to rectify
this error of commission. This will be rectified by passing the following entry:
Mr X's A/c Dr. 9,000
To Sales A/c 9,000
(Being Goods sold to Mr X of
Rs 10,000 was wrongly posted
as Rs 1,000,now rectified)
● Purchase book was undercast by Rs 10,000.
This error can be rectified in any of the following two stages:
a. If an error is located before preparing trial balance, then Rs 10,000 should be recorded in the
debit side of Purchases Account.
b. If an error is located after preparing Trial Balance, then the following entry need to be
recorded.
Purchase A/c Dr. 10,000
To Suspense A/c 10,000
(Being undercast in purchase account, rectified)

Page : 217 , Block Name : Long Answer

Q4 What are the different types of errors that are usually committed in recording business
transaction?

Answer. Following are the different types of error committed in recording business transactions :
● Errors of omission - sometimes an entry gets omitted during recording in the books of
original entry, this is known as error of omission. It is of two types : partial omission is
when for a transaction, an account is debited but the other account is not credited.
Complete omission is when the entry is not recorded at all.
● Errors of principle - when an accounting principle is violated while recording a
transaction, it is known as error of principle. Treatment of capital expenditure as revenue
expenditure and vice versa.

● Error of commission- this occurs when transactions are recorded with wrong amount,
wrong balancing, wrong posting or wrong carrying forwarded is done. In this sometimes
the trial balance agrees and sometimes it disagrees. When the trial balance does not
agree, there is one-sided error affecting only one account and can be easily detected.
When the trial balance agrees then there may be no error or error in two or more
accounts which cannot be easily detected.
● Compensating error - when the effect of one error is cancelled by the effect of another
error of the same value, it is known as compensating errors. For example, debiting Mr.
X's account with Rs. 500 instead of Rs. 50,000 and debiting Mr. Y's account with Rs.
50,000 instead of Rs. 500. This error compensated itself.

Page : 217 , Block Name : Long Answer

Q5 As an accountant of a company, you are disappointed to learn that the totals in your new trial
balance are not equal. After going through a careful analysis, you have discovered only one
error. Specifically, the balance of the Office Equipment account has a debit balance of Rs.
15,600 on the trial balance. However, you have figured out that a correctly recorded credit
purchase of pen-drive for Rs 3,500 was posted from the journal to the ledger with a Rs. 3,500
debit to Office Equipment and another Rs. 3,500 debit to creditors accounts. Answer each of the
following questions and present the amount of any misstatement :
(a) Is the balance of the office equipment account overstated, understated, or correctly stated in
the trial balance?
(b) Is the balance of the creditors account overstated, understated, or correctly stated in the trial
balance?
(c) Is the debit column total of the trial balance overstated, understated, or correctly stated?
(d) Is the credit column total of the trial balance overstated, understated, or correctly stated?
(e) If the debit column total of the trial balance is Rs. 2,40,000 before correcting the error, what
is the total of credit column.

Answer. According to the given information, trial balance does not agree. Pen-drive is wrongly
debited to office equipment account, instead of stationery account and supplier account is
debited instead of crediting. Due to these mistakes, the following errors are committed:
→ The balance of office equipment is overstated by Rs 3,500.
→ The balance of creditors account is understated by Rs 7,000.
→ The total of the debit column of the trial balance is correctly stated.
→ The total of the credit column of the trial balance is understated by Rs 7,000.
→ If the total of the debit column of the trial balance is Rs 2,40,000 before
rectifying error, the total of the credit column of the trial balance is Rs
2,33,000 (i.e., Rs 2,40,000 − Rs 7,000).

Page : 217 , Block Name : Long Answer

Q1 Rectify the following errors:
(i) Credit sales to Mohan Rs 7,000 were not recorded.
(ii) Credit purchases from Rohan Rs 9,000 were not recorded.
(iii) Goods returned to Rakesh Rs 4,000 were not recorded.
(iv) Goods returned from Mahesh Rs 1,000 were not recorded.
Answer. Journal
Debit Credit
S.No. Particulars L.F. Amount Amount
Rs Rs

(i) Mohan's A/c Dr. 7,000
To Sales A/c 7,000
(Being goods sold to Mohan were not recorded, now recorded)

(ii) Purchases A/c Dr. 9,000
To Rohan's A/c 9,000
(Being goods purchased to Rohan were not recorded, now recorded)

(iii) Rakesh's A/c Dr. 4,000
To Purchases Return A/c 4,000
(Being goods returned to Rakesh were not recorded, now recorded)

(iv) Sales Return A/c Dr. 1,000
To Mahesh's A/c 1,000
(Being goods returned from Mahesh were not recorded, now recorded)

Page : 217 , Block Name : Numerical Answers

Q2 Rectify the following errors:
(i) Credit sales to Mohan Rs 7,000 were recorded as Rs 700.
(ii) Credit purchases from Rohan Rs 9,000 were recorded. as Rs 900.
(iii) Goods returned to Rakesh Rs 4,000 were recorded as Rs 400.
(iv) Goods returned from Mahesh Rs 1,000 were recorded as Rs 100.
Answer. Journal

Debit
Credit
S.No. Particulars L.F. Amount
Amount Rs
Rs

(i) Mohan's A/c Dr. 6,300
To Sales A/c 6,300
(Goods sold to Mohan Rs 7,000 were recorded as Rs 700,
now rectified)

(ii) Purchases A/c Dr. 8,100
To Rohan's A/c 8,100
(Goods purchased from Rohan Rs 9,000 were recorded as
Rs 900, now rectified)

(iii) Rakesh's A/c Dr. 3,600
To Purchases Return A/c 3,600
(Goods returned to Rakesh Rs 4,000 were recorded as
Rs 400, now rectified)

(iv) Sales Return A/c Dr. 900
To Mahesh's A/c 900
(Goods returned from Mahesh Rs 1,000 were not
recorded as Rs 100, now rectified)

Page : 217 , Block Name : Numerical Answers

Q3 Rectify the following errors:
(i) Credit sales to Mohan Rs 7,000 were recorded as Rs 7,200.
(ii) Credit purchases from Rohan Rs 9,000 were recorded as Rs 9,900.
(iii) Goods returned to Rakesh Rs 4,000 were recorded as Rs 4,040.
(iv) Goods returned from Mahesh Rs 1,000 were recorded as Rs 1,600.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(i) Sales A/c Dr. 200
To Mohan's A/c 200
(Goods sold to Mohan Rs 7,000 were recorded as Rs 7,200,
now rectified)

(ii) Rohan's A/c Dr. 900
To Purchases A/c 900
(Goods purchased from Rohan Rs 9,000 were recorded as Rs 9,900,
now rectified)

(iii) Purchases Return A/c Dr. 40
To Rakesh's A/c 40
(Goods returned to Rakesh Rs 4,000 were recorded as Rs 4,040
now rectified)

(iv) Mahesh's A/c Dr. 600
To Sales Return A/c 600
(Goods returned from Mahesh Rs 1,000 were recorded as

Rs 1,600, now rectified)

Page : 217 , Block Name : Numerical Answers

Q4 Rectify the following errors:
(a) Salary paid Rs 5,000 was debited to employee’s personal account.
(b) Rent Paid Rs 4,000 was posted to landlord’s personal account.
(c) Goods withdrawn by proprietor for personal use Rs 1,000 were debited to sundry expenses
account.
(d) Cash received from Kohli Rs 2,000 was posted to Kapur’s account.
(e) Cash paid to Babu Rs 1,500 was posted to Sabu’s account.
Answer. Journal

Debit
Credit
S. No. Particulars L.F. Amount
Amount Rs
Rs

(a) Salaries A/c Dr. 5,000
To Employee's A/c 5,000
(Salary paid Rs 5,000 were wrongly debited to Employee's
personal Account, now rectified)

(b) Rent A/c Dr. 4,000
To Land Lord's A/c 4,000
(Rent paid Rs 4,000 was posted to Landlord’s Account,
now rectified)

(c) Drawings A/c Dr. 1,000
To Sundry Expenses A/c 1,000
(Goods drawn by proprietor were wrongly debited to Sundry
Expenses Account, now rectified)

(d) Kapur's A/c Dr. 2,000
To Kohli's A/c 2,000
(Cash received from Kohli was posted to Kapur's Account,
now rectified)

(e) Babu's A/c Dr. 1,500
To Sabu's A/c 1,500
(Cash paid to Babu was posted wrongly to Sabu's Account,
now rectified)
Page : 218 , Block Name : Numerical Answers

Q5 Rectify the following errors:
(a) Credit Sales to Mohan Rs 7,000 were recorded in purchases book.
(b) Credit Purchases from Rohan Rs 900 were recorded in sales book.
(c) Goods returned to Rakesh Rs 4,000 were recorded in the sales return book.
(d) Goods returned from Mahesh Rs 1,000 were recorded in purchases return book.
(e) Goods returned from Nahesh Rs 2,000 were recorded in purchases book.
Answer. Journal

Debit Credit
S.No. Particulars L.F. Amount Amount
Rs Rs

(a) Mohan's A/c Dr. 14,000
To Sales A/c 7,000
To Purchases A/c 7,000
(Goods sold on credit to Mohan were recorded in Purchases Book,
now rectified)

(b) Sales A/c Dr. 900
Purchases A/c Dr. 900
To Rohan's A/c 1,800

(Goods purchased from Rohan were recorded in Sales Book,
now rectified)

(c) Rakesh 's A/c Dr. 8,000
To Purchases Return A/c 4,000
To Sales Return A/c 4,000
(Goods returned to Rakesh were recorded in Sales Return Book,
now rectified)

(d) Sales Return A/c Dr. 1,000
Purchases Return A/c Dr. 1,000
To Mahesh 's A/c 2,000
(Goods returned from Mahesh were recorded in Purchases
Return Book, now rectified)

(e) Sales Return A/c Dr. 2,000
To Purchases A/c 2,000
(Goods returned from Mahesh were recorded in Purchases
Book, now rectified)

Page : 218 , Block Name : Numerical Answers

Q6 Rectify the following errors:
(a) Sales book overcast by Rs 700.
(b) Purchases book overcast by Rs 500.
(c) Sales return book overcast by Rs 300.
(d) Purchase return book overcast by Rs 200.
Answer. Journal

S.No. Particulars L.F. Debit Credit
Amount Amount

Rs Rs

(a) Sales A/c Dr. 700
To Suspense A/c 700
(Sales Book overcast by Rs 700, now rectified)

(b) Suspense A/c Dr. 500
To Purchases A/c 500
(Purchases Book overcast by Rs 500, now rectified)

(c) Suspense A/c Dr. 300
To Sales Return A/c 300
(Sales Return Book overcast by Rs 300, now rectified)

(d) Purchases Return A/c Dr. 200
To Suspense A/c 200
(Purchases Return Book overcast by Rs 200, now rectified)

Page : 218 , Block Name : Numerical Answers

Q7 Rectify the following errors :
(a) Sales book undercast by Rs 300.
(b) Purchases book undercast by Rs 400.
(c) Return Inwards book undercast by Rs 200.
(d) Return outwards book undercast by Rs 100.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Suspense A/c Dr. 300

To Sales A/c 300
(Sales Book undercast by Rs 300, now rectified)

(b) Purchases A/c Dr. 400
To Suspense A/c 400
(Purchases Book undercast by Rs 400, now rectified)

(c) Return Inwards A/c Dr. 200
To Suspense A/c 200
(Return Inwards Book undercast by Rs 200, now rectified)

(d) Suspense A/c Dr. 100
To Return Outwards A/c 100
(Return Outwards Book undercast by Rs 100, now rectified)

Page : 218 , Block Name : Numerical Answers

Q8 Rectify the following errors and ascertain the amount of difference in trial balance by
preparing suspense account:
(a) Credit sales to Mohan Rs 7,000 were not posted.
(b) Credit purchases from Rohan Rs 9,000 were not posted.
(c) Goods returned to Rakesh Rs 4,000 were not posted.
(d) Goods returned from Mahesh Rs 1,000 were not posted.
(e) Cash paid to Ganesh Rs 3,000 was not posted.
(f) Cash sales Rs 2,000 were not posted.
Answer.

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Mohan's A/c Dr. 7,000
To Suspense A/c 7,000

(Goods sold on credit to Mohan were not posted in
Mohan's Account, now rectified)

(b) Suspense A/c Dr. 9,000
To Rohan's A/c 9,000
(Goods purchased from Rohan were not posted in
Rohan's Account, now rectified)

(c) Rakesh's A/c Dr. 4,000
To Suspense A/c 4,000
(Goods returned to Rakesh were not posted in Rakesh's Account, now
rectified)

(d) Suspense A/c Dr. 1,000
To Mahesh's A/c 1,000
(Goods return from Mahesh were not omitted to be recorded in
Mahesh's Account, now rectified)

(e) Ganesh's A/c Dr. 3,000
To Suspense A/c 3,000
(Cash paid to Ganesh was not posted to Ganesh's Account , now
recorded)

(f) Suspense A/c Dr. 2,000
To Sales A/c 2,000
(Cash receipts from sale, was not posted to Sales Account, now
rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(b) To Rohan's A/c 9,000 (a) By Mohan's A/c 7,000
(d) To Mahesh's A/c 1,000 (c) By Rakesh's A/c 4,000
(f) To Sales A/c 2,000 (e) By Ganesh's A/c 3,000
To Balance c/d 2,000

14,000 14,000

Page : 218 , Block Name : Numerical Answers

Q9 Rectify the following errors and ascertain the amount of difference in trial balance by
preparing suspense account:
(a) Credit sales to Mohan Rs 7,000 were posted as Rs 9,000.
(b) Credit purchases from Rohan Rs 9,000 were posted as Rs 6,000.
(c) Goods returned to Rakesh Rs 4,000 were posted as Rs 5,000.
(d) Goods returned from Mahesh Rs 1,000 were posted as Rs 3,000.
(e) Cash sales Rs 2,000 were posted as Rs 200.
Answer.

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Suspense A/c Dr. 2,000
To Mohan's A/c 2,000
(Sold goods to Mohan Rs 7,000 wrongly posted as Rs 9,000,
now rectified)

(b) Suspense A/c Dr. 3,000
To Rohan's A/c 3,000

(Purchased goods from Rohan Rs 9,000 wrongly posted
as Rs 6,000, now rectified)

(c) Suspense A/c Dr. 1,000
To Rakesh's A/c 1,000
(Goods returened to Rakesh Rs 4,000 wrongly posted as
Rs 5,000, now rectified)

(d) Mahesh's A/c Dr. 2,000
To Suspense A/c 2,000
(Goods returned from Mahesh Rs 1,000 wrongly posted as 3,000,
now rectified)

(e) Suspense A/c Dr. 1,800
To Sales A/c 1,800
(Goods sold for cash Rs 2,000 wrongly posted as Rs 200,
now rectified)

Suspense Account

Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(a) To Mohan's A/c 2,000 (d) By Mahesh's A/c 2,000

(b) To Rohan's A/c 3,000

(c) To Rakesh's A/c 1,000

(e) To Sales A/c 1,800 Balance c/d 5,800

7,800 7,800

Page : 218 , Block Name : Numerical Answers

Q10 Rectify the following errors:
(a Credit sales to Mohan Rs 7,000 were posted to Karan.
)
(b Credit purchases from Rohan Rs 9,000 were posted to
) Gobind.
(c Goods returned to Rakesh Rs 4,000 were posted to
) Naresh.
(d Goods returned from Mahesh Rs 1,000 were posted to
) Manish.
(e Cash sales of Rs 2,000 were posted to the commission
) account.
Answer.

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Mohan's A/c Dr. 7,000
To Kara 's A/c 7,000
(Goods sold to Mohan wrongly posted to Karan's Account,
now rectified)

(b) Gobind's A/c Dr. 9,000
To Rohan's A/c 9,000
(Goods purchased to Gobind wrongly posted to Rohan's
Account, now rectified)

(c) Rakesh's A/c Dr. 4,000

To Naresh's A/c 4,000
(Goods returned to Rakesh wrongly posted in Naresh's
Account, now rectified)

(d) Manish's A/c Dr. 1,000
To Mahesh's A/c 1,000
(Goods returned from Mahesh wrongly posted in Manish’s
Account, now rectified)

(e) Commission A/c Dr. 2,000
To Sales A/c 2,000
(Goods sold for cash wrongly posted to Commission
Account, now rectified)

Page : 219 , Block Name : Numerical Answers

Q11 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 the credit of his account.
)
(b Credit purchases from Rohan Rs 9,000 were posted to the debit of his account as Rs
) 6,000.
(c Goods returned to Rakesh Rs 4,000 were posted to the credit of his account.
)
(d Goods returned from Mahesh Rs 1,000 were posted to the debit of his account as Rs
) 2,000.
(e Cash sales Rs 2,000 were posted to the debit of sales account as Rs 5,000.
)
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Mohan's A/c Dr. 14,000

To Suspense 14,000
A/c
(Goods sold to Mohan wrongly credited to his account,
now rectified)

(b) Suspense A/c Dr. 15,000
To Rohan's A/c 15,000
(Goods purchased from Rohan, Rs 9,000 wrongly debited
to Rohan's Account as Rs 6,000, now rectified)

(c) Rakesh's A/c Dr. 8,000
To Suspense 8,000
A/c
(Goods returened to Rakesh wrongly credited to his
account, now rectified)

(d) Suspense A/c Dr. 3,000
To Mahesh's A/c 3,000
(Goods returned from Mahesh Rs 1,000 wrongly debited to
his account as Rs 2,000, now rectified)

(e) Suspense A/c Dr. 7,000
To Sales A/c 7,000
(Goods sold for cash for Rs 2,000 wrongly debited to Sales
Account as Rs 5,000, now rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(b) To Rohan's A/c 15,000 (a) By Mohan's A/c 14,000

(d) To Mahesh's A/c 3,000 (c) By Rakesh's A/c 8,000
(e) To Sales A/c 7,000 By Balance c/d 3,000

25,000 25,000

Page : 219 , Block Name : Numerical Answers

Q12 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. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Mohan's A/c Dr. 7,000
To Karan's A/c 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's A/c 9,000
To Gobind's A/c 10,000

(Goods returned from Rohan Rs 9,000 posted wrongly to
Gobind's Account as Rs 10,000, now rectified)

(c) Rakesh's A/c Dr. 4,000
Naresh's A/c 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's A/c 1,000
To Manish's A/c 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 S. No. Particulars J.F. Amount
Rs Rs

(b) To Rohan's A/c 9,000 (a) By Mohan's A/c 2,000
To Gobind's A/c 10,000 (c) By Rakesh's A/c 4,000
(d) To Mahesh's A/c 1,000 By Naresh's A/c 3,000

To Manish's A/c 2,000
(e) To Sales A/c 1,800 By Balance c/d 14,800

23,800 23,800

Page : 219 , Block Name : Numerical Answers

Q13 Rectify the following errors assuming that suspense account was opened.
Ascertain the difference in trial balance.
(a Credit sales to Mohan Rs 7,000 were recorded in Purchase Book. However, Mohan’s
) account was correctly debited.
(b Credit purchases from Rohan Rs 9,000 were recorded in sales book. However, Rohan’s
) account was correctly credited.
(c Goods returned to Rakesh Rs 4,000 were recorded in sales return book. However,
) Rakesh’s account was correctly debited.
(d Goods returned from Mahesh Rs 1,000 were recorded through purchases return book.
) However, Mahesh’s account was correctly credited.
(e Goods returned to Naresh Rs 2,000 were recorded through purchases book. However,
) Naresh’s account was correctly debited.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Suspense A/c Dr. 14,000
To Sales A/c 7,000
To Purchases A/c 7,000
(Goods sold to Mohan wrongly recorded in Purchases Book;
however, Mohan's Account was correctly debited, now rectified)

(b) Purchases A/c Dr. 9,000
Sales A/c Dr. 9,000
To Suspense A/c 18,000
(Purchased goods from Rohan wrongly recorded in Sales Book.

However, Rohan's Account was correctly credited, now rectified)

(c) Suspense A/c Dr. 8,000
To Purchases Return A/c 4,000
To Sales Return A/c 4,000
(Goods returned to Rakesh Rs 4,000 wrongly entered in Sales
Return Book; however, Rakesh's Account was correctly debited,
now rectified)

(d) Sales Return A/c Dr. 1,000
Purchases Return A/c Dr. 1,000
To Suspense A/c 2,000
(Goods Returned from Mahesh wrongly entered in Purchases
Return Book; however, Mahesh's Account was correctly credited,
now rectified)

(e) Suspense A/c Dr. 4,000
To Purchases Return A/c 2,000
To Purchases A/c 2,000
(Goods returned to Naresh wrongly entered in Purchases Book;
however, correctly debited to Naresh's Account, now rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(a) To Sales A/c 7,000 (b) By Purchases A/c 9,000
To Purchases A/c 7,000 By Sales A/c 9,000
(c) To Purchases Return 4,000 (d) By Sales Return A/c 1,000
A/c

To Sales Return A/c 4,000 By Purchases 1,000
Return A/c
(e) To Purchases Return 2,000
A/c
To Purchases A/c 2,000 By Balance c/d 6,000

26,000 26,000

Page : 219 , Block Name : Numerical Answers

Q14 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.
)
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Furniture A/c Dr. 10,000
To Purchases A/c 10,000
(Furniture purchased wrongly debited to Purchases Account,
now rectified)

(b) Machinery A/c Dr. 20,000
To Purchases A/c 20,000
(Machinery purchased from Raman wrongly entered in the
Purchases Book, now rectified)

(c) Repairs A/c Dr. 1,400
To Machinery A/c 1,400
(Repair of machinery wrongly debited to Machinery Account,
now rectified)

(d) Machinery A/c Dr. 2,000
To Repairs A/c 2,000
(Overhauling of second hand machine wrongly debited
in Repairs Account, now rectified)

(e) Sales A/c Dr. 3,000
To Machinery A/c 3,000
(Machinery sold wrongly credited to Sales Account, now
rectified)

Page : 220 , Block Name : Numerical Answers

Q15 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.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Furniture A/c Dr. 10,000
To Purchases A/c 4,000
To Suspense A/c 6,000
(Furniture purchased Rs 10,000 wrongly entered in
Purchases Account as Rs 4,000, now rectified)

(b) Machinery A/c Dr. 20,000
To Purchases A/c 6,000
To Raman's A/c 14,000
(Machinery purchased Rs 20,000 from Raman wrongly
entered in Purchases Book as Rs 6,000, now rectified)

(c) Repairs A/c Dr. 1,400
Suspense A/c Dr. 1,000
To Machinery A/c 2,400
(Repair of machinery Rs 1,400 wrongly debited to Machinery
Account as Rs 2,400)

(d) Machinery A/c Dr. 2,000
To Repairs A/c 200
To Suspense A/c 1,800
(Overhauling of second hand machine Rs 2,000 wrongly
debited to Repairs Account as Rs 200, now rectified)

(e) Sales A/c Dr. 5,000
To Machinery A/c 3,000
To Suspense A/c 2,000
(Old machinery sold for Rs 3,000 wrongly credited to Sales
Account as Rs 5,000, now rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(c) To Machinery A/c 1,000 (a) By Furniture A/c 6,000
(d) By Machinery A/c 1,800
To Balance c/d 8,800 (e) By Sales A/c 2,000

9,800 9,800

Page : 220 , Block Name : Numerical Answers

Q16 Rectify the following errors:
(a Depreciation provided on machinery Rs 4,000 was not posted.
)
(b Bad debts written off Rs 5,000 were not posted.
)
(c Discount allowed to a debtor Rs 100 on receiving cash from him was not posted.
)
(d Discount allowed to a debtor Rs 100 on receiving cash from him was not posted to
) discount account.
(e Bill receivable for Rs 2,000 received from a debtor was not posted.
)
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Depreciation A/c Dr. 4,000
To Machinery A/c 4,000
(Depreciation on machinery was not posted, now rectified)

(b) Bad debts A/c Dr. 5,000
To Debtors A/c 5,000
(Bad debts written off were not posted, now rectified)

(c) Discount Allowed A/c Dr. 100
To Debtors A/c 100
(Discount allowed to debtors was not posted, now rectified)

(d) Discount Allowed A/c Dr. 100
To Suspense A/c 100
(Discount allowed to debtors was not posted in Discount
Account, now rectified)

(e) Bills Receivable A/c Dr. 2,000
To Debtors A/c 2,000
(Bill receivable received from debtor was not posted, now
rectified)

Page : 220 , Block Name : Numerical Answers

Q17 Rectify the following errors:
(a Depreciation provided on machinery Rs 4,000 was posted as Rs 400.
)
(b Bad debts written off Rs 5,000 were posted as Rs 6,000.
)
(c Discount allowed to a debtor Rs 100 on receiving cash from him was posted as
) Rs 60.
(d Goods withdrawn by proprietor for personal use Rs 800 were posted as Rs 300.
)
(e Bill receivable for Rs 2,000 received from a debtor was posted as Rs 3,000.
)

Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Depreciation A/c Dr. 3,600
To Machinery A/c 3,600
(Depreciation provided on machinery Rs 4,000 wrongly posted as
Rs 400, now rectified)

(b) Debtors A/c Dr. 1,000
To Bad debt A/c 1,000
(Bad debt written off Rs 5,000 wrongly posted as Rs 6,000, now
rectified)

(c) Discount Allowed A/c Dr. 40
To Debtors A/c 40
(Discount allowed to debtors Rs 100 wrongly posted as Rs 60,
now rectified)

(d) Drawings A/c Dr. 500
To Purchases A/c 500
(Drawings of goods Rs 800 wrongly posted as Rs 300, now
rectified)

(e) Debtors A/c Dr. 1,000
To Bills Receivable A/c 1,000
(Bills receivable for 2,000 received from debtors wrongly posted
as Rs 3,000)

Page : 220 , Block Name : Numerical Answers

Q18 Rectify the following errors assuming that suspense account was opened.

Ascertain the difference in trial balance.
(a Depreciation provided on machinery Rs 4,000 was not posted to Depreciation account.
)
(b Bad debts written-off Rs 5,000 were not posted to Debtors account.
)
(c Discount allowed to a debtor Rs 100 on receiving cash from him was not posted to
) discount allowed account.
(d Goods withdrawn by proprietor for personal use Rs 800 were not posted to Drawings
) account.
(e Bill receivable for Rs 2,000 received from a debtor was not posted to Bills receivable
) account.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Depreciation A/c Dr. 4,000
To Suspense A/c 4,000
(Depreciation on machinery was not posted to Depreciation
Account, now rectified)

(b) Suspense A/c Dr. 5,000
To Debtors A/c 5,000
(Bad debts written off were not posted to Debtors Account,
now rectified)

(c) Discount Allowed A/c Dr. 100
To Suspense A/c 100
(Discount allowed to customers was not posted to Discount
Allowed Account, now rectified)

(d) Drawings A/c Dr. 800
To Suspense A/c 800
(Goods withdrawn by proprietors were not posted to Drawings
Account, now rectified)

(e) Bills Receivable A/c Dr. 2,000
To Suspense A/c 2,000
(Bill Receivable received from debtors were not posted to Bills
Receivable Account, now rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(b) To Debtors A/c 5,000 (a) By Depreciation A/c 4,000
(e) By Discount Allowed 100
A/c
(d) By Drawing A/c 800
To Balance c/d 1,900 (e) By Bills Receivables 2,000
A/c

6,900 6,900

Page : 220 , Block Name : Numerical Answers

Q19 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.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Suspense A/c Dr. 2,000
To Ravish's A/c 2,000
(Cash received from Ravish Rs 8,000 wrongly posted to his
account as Rs 6,000, now rectified)

(b) Suspense A/c Dr. 1,000
To Return Inwards A/c 1,000
(Return Inwards Book overcast by Rs 1,000, now rectified)

(c) Suspense A/c Dr. 10,000
To Sales A/c 10,000
(Total of Sales Book was not posted to Sales Account, now
rectified)

(d) Purchases A/c Dr. 7,000
Sales A/c 7,000
To Suspense A/c 14,000
(Goods purchased from Nanak wrongly posted to Sales Book;
however, Nanak's Account was correctly credited, now
rectified)

(e) Machinery A/c Dr. 10,000
To Purchases A/c 5,000
To Suspense A/c 5,000
(Machinery purchased Rs 10,000 wrongly posted to
Purchases Account Rs 5,000, now rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

To Balance b/d 6,000 (d) By Purchases A/c 7,000
(a) To Ravish's A/c 2,000 By Sales A/c 7,000
(b) To Return Inwards A/c 1,000 (e) By Machinery A/c 5,000
(c) To Sales A/c 10,000

19,000 19,000

Page : 221 , Block Name : Numerical Answers

Q20 Trial balance of Raju showed an excess debit of Rs 10,000. He put the
difference to suspense account and discovered the following errors:
(a Depreciation written-off the furniture Rs 6,000 was not posted to Furniture account.
)
(b Credit sales to Rupam Rs 10,000 were recorded as Rs 7,000.
)
(c Purchases book undercast by Rs 2,000.
)
(d Cash sales to Rana Rs 5,000 were not posted.
)
(e Old Machinery sold for Rs 7,000 was credited to sales account.
)
(f Discount received Rs 800 from Kanan on playing cash to him was not posted. Rectify
) the errors and prepare suspense account.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Suspense A/c Dr. 6,000
To Furniture A/c 6,000
(Depreciation on furniture was not posted to Furniture
Account, now rectified)

(b) Rupam's A/c Dr. 3,000
To Sales A/c 3,000
(Goods sold to Rupam Rs 10,000 wrongly recorded as Rs
7,000, now rectified)

(c) Purchases A/c Dr. 2,000
To Suspense A/c 2,000
(Purchases Book undercast by Rs 2,000, now rectified)

(d) Cash A/c Dr. 5,000
To Sales A/c 5,000
(Goods sold for cash to Rana were not posted, now
rectified)

(e) Sales A/c Dr. 7,000
To Machinery A/c 7,000
(Sale of old machinery wrongly recorded in Sales Account,
now rectified)

(f) Kanan's A/c Dr. 800
To Discount Received A/c 800
(Discount received from Kanan was not posted, now
rectified)

Suspense Account

Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(a) To Furniture A/c 6,000 By Balance b/d 10,000
To Balance c/d 6,000 (c) By Purchases A/c 2,000

12,000 12,000

Page : 221 , Block Name : Numerical Answers

Q21 Trial balance of Madan did not agree and he put the difference to suspense
account. He discovered the following errors:
(a Sales return book overcast by Rs 800.
)
(b Purchases return to Sahu Rs 2,000 were not posted.
)
(c Goods purchased on credit from Narula Rs 4,000 though taken into stock, but
) no entry was passed in the books.
(d Installation charges on new machinery purchased Rs 500 were debited to
) sundry expenses account as Rs 50.
(e Rent paid for residential accommodation of madam (the proprietor) Rs 1,400
) was debited to Rent account as Rs 1,000.
Rectify the errors and prepare suspense account to ascertain the difference in trial
balance.

Answer. Journal

S. No. Particulars L.F. Debit Credit
Amount Amount Rs
Rs

(a) Suspense A/c Dr. 800
To Sales Return A/c 800
(Sales Return Book overcast by Rs 800, now rectified)

(b) Sahu's A/c Dr. 2,000
To Purchases Return A/c 2,000
(Goods returned to Sahu, were not posted, now rectified)

(c) Purchases A/c Dr. 4,000
To Narula's A/c 4,000
(Goods purchased from Narula were not posted, now
rectified)

(d) Machinery A/c 500
Dr.
To Sundry Expense A/c 50
To Suspense A/c 450
(Installation charges on machinery Rs 500 wrongly debited
to
Sundry Expenses Account as Rs 50, now rectified)

(e) Drawings A/c Dr. 1,400
To Rent A/c 1,000
To Suspense A/c 400
(Rent paid for residential accommodation of proprietor as
1,400, was posted to Rent Account as Rs 1,000, now
rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(a) To Sales Return A/c 800 (d) By Machinery A/c 450

To Balance c/d 50 (e) By Drawings A/c 400

850 850

Page : 221 , Block Name : Numerical Answers

Q22 Trial balance of Kohli did not agree and showed an excess debit of Rs 16,300.
He put the difference to a suspense account and discovered the following errors:
(a Cash received from Rajat Rs 5,000 was posted to the debit of Kamal as Rs 6,000.
)
(b Salaries paid to an employee Rs 2,000 were debited to his personal account as Rs
) 1,200.
(c Goods withdrawn by proprietor for personal use Rs 1,000 were credited to sales
) account as Rs 1,600.
(d Depreciation provided on machinery Rs 3,000 was posted to Machinery account as Rs
) 300.
(e Sale of old car for Rs 10,000 was credited to sales account as Rs 6,000. Rectify the
) errors and prepare suspense account.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Suspense A/c Dr. 11,000
To Rajat's A/c 5,000
To Kamal's A/c 6,000
(Cash received from Rajat Rs 5,000 wrongly posted in the
debit of Rajat's Account as Rs 6,000, now rectified)

(b) Salaries A/c Dr. 2,000
To Employee's A/c 1,200
To Suspense A/c 800
(Salaries paid to employee wrongly posted to Employee's

Account as Rs 1,200, now rectified)

(c) Sales A/c Dr. 1,600
To Suspense A/c 600
To Purchases A/c 1,000
(Goods drawn by proprietor for personal use Rs 1,000
wrongly credited to Sales Account as Rs 1,600, now
rectified)

(d) Suspense A/c Dr. 2,700
To Machinery A/c 2,700
(Depreciation on machinery Rs 3,000 wrongly credited to
Machinery Account as Rs 300, now rectified)

(e) Sales A/c Dr. 6,000
Suspense A/c Dr. 4,000
To Car A/c 10,000
(Sale of old car for Rs 10,000 wrongly posted to Sales
Account as Rs 6,000, now rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(a) To Rajat's A/c 5,000 By Balance b/d 16,300
To Kamal's A/c 6,000 (b) By Salaries A/c 800
(d) To Machinery A/c 2,700 (c) By Sales A/c 600
(e) To Car A/c 4,000

17,700 17,700

Page : 222 , Block Name : Numerical Answers

Q23 Give journal entries to rectify the following errors assuming that suspense
account had been opened.
(a Goods distributed as free sample Rs 5,000 were not recorded in the books.
)
(b Goods withdrawn for personal use by the proprietor Rs 2,000 were not recorded in the
) books.
(c Bill receivable received from a debtor Rs 6,000 was not posted to his account.
)
(d Total of Returns inwards book Rs 1,200 was posted to Returns outwards account.
)
(e Discount allowed to Reema Rs 700 on receiving cash from her was recorded in the books
) as Rs 70.
Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Advertisement A/c Dr. 5,000
To Purchases A/c 5,000
(Goods distributed as free sample Rs 5,000 were not recorded,
now rectified)

(b) Drawings A/c Dr. 2,000
To Purchases A/c 2,000
(Goods withdrawn by proprietor for personal use were not
recorded, now rectified)

(c) Suspense A/c Dr. 6,000
To Debtors A/c 6,000
(B/R received from debtors was not posted to his account, now
rectified)

(d) Return Inward A/c Dr. 1,200
Return Outward A/c Dr. 1,200
To Suspense A/c 2,400
(Total Return Inwards Book Rs 1,200 wrongly posted to
Returns Outwards Account, now rectified)

(e) Discount Allowed A/c Dr. 630
To Reema Dr. 630
(Discount allowed to Reema Rs 700 wrongly recorded as Rs
70, now rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(c) To Debtors A/c 6,000 (d) By Return Inward A/c 1,200
By Return Outward A/c 1,200

By Balance c/d 3,600

6,000 6,000

Page : 222 , Block Name : Numerical Answers

Q24 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.

Answer. Journal

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Suspense A/c Dr. 11,000
Manas's A/c Dr. 15,000
To Purchases A/c 10,000
To Sales A/c 16,000
(Goods sold to Manas Rs 16,000 wrongly recorded in Purchases
Book as Rs 10,000 and debited to Manas’s Account as Rs
1,000, now rectified)

(b) Furniture A/c Dr. 6,000
Suspense A/c Dr. 7,000
To Noor's A/c 8,000
To Purchases A/c 5,000
(Furniture purchased Rs 6,000 from Noor wrongly recorded in
Purchases Book as Rs 5,000 and debited to Noor’s Account as
Rs 2,000, now rectified)

(c) Sales A/c Dr. 1,000
Rai's A/c Dr. 2,000
To Return Outwards A/c 3,000
(Goods returned to Rai Rs 3,000 wrongly recorded in the Sales
Book as Rs 1,000, now rectified)

(d) Manish's A/c Dr. 1,200
Sales A/c Dr. 1,800
Maneesh's A/c Dr. 2,000

To Machinery A/c 2,000
To Suspense A/c 3,000
(Old machinery sold to Maneesh Rs 2,000 wrongly recorded in
the Sales Book as Rs 1,800 and wrongly credited to Manish's
Account as Rs 1,200, now rectified)

(e) Return Inwards A/c Dr. 2,800
To Purchases A/c 2,800
(Total of Return Inwards Book wrongly posted to Purchases
Account, now rectified)

Suspense Account
Dr. Cr.

S. Particulars J.F. Amount S. No. Particulars J.F. Amount
No.
Rs Rs

(a) To Sales A/c 11,000 (d) By Manish's A/c 3000

(b) To Noor's A/c 7,000
By Balance c/d 15,000

18,000 18,000

Page : 222 , Block Name : Numerical Answers

Q25 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.
Answer.

Debit Credit
S. No. Particulars L.F. Amount Amount
Rs Rs

(a) Sales A/c Dr. 400
To Suspense A/c 400
(Net balance of Sales Book overcasted by Rs 400, now
rectified)

(b) Machinery A/c Dr. 500
To Wages A/c 50
To Suspense A/c 450
(Wages paid for installation of machinery wrongly posted as

Rs 50 to Wages Account, now rectified)

(c) Machinery A/c Dr. 10,000
Suspense A/c Dr. 5,000
To Purchases A/c 6,000
To R & Co.'s A/c 9,000
(Purchased machinery from R & Co. Rs 10,000 wrongly
posted to Purchases Book as Rs 6,000 and posted to R & Co.
Account Rs 1,000, now rectified)

(d) Mohan's A/c Dr. 10,000
To Sales A/c 5,000
To Purchases A/c 5,000
(Goods sold to Mohan Rs 5,000 wrongly recorded in the
Purchases Book, now rectified)

(e) Sales A/c Dr. 1,000
To Purchases Return A/c 1,000
(Goods returned to Ram wrongly recorded in the Sales Book,
now rectified)

(f) Purchases A/c Dr. 6,000
Sales A/c 6,000
To Suspense A/c 12,000
(Purchased goods from S & Co. wrongly recorded in the Sales
Book; however, correctly credited to S & Co. Account, now
rectified)

(g) Purchases A/c Dr. 6,000
Sales A/c Dr. 2,000
To M & Co. 's A/c 5,000
To Suspense A/c 3,000

(Purchased goods from M & Co. Rs 6,000 wrongly recorded in
Sales Book as Rs 2,000 and credited to M & Co. Account as
Rs 1,000, now rectified)

(h) Raman's A/c Dr. 4,000
Raghvan's A/c Dr. 1,000
To Suspense A/c 5,000
(Sold goods to Raman Rs 4,000 wrongly posted to the credit
of Raghavan's Account as Rs 1,000, now rectified)

(i) Noor's A/c Dr. 1,600
To Allowance A/c 1,600
(B/R dishonoured, which was received from Noor, wrongly
debited to Allowance Account instead of Noor, now rectified)

(j) Bills Payable A/c Dr. 5,000
To Manu's A/c 5,000
(Amount of Bill Payable paid to Mani wrongly debited
to Manu’s Account, now rectified)

(k) Sales A/c Dr. 1,000
Suspense A/c Dr. 2,000
To Furniture A/c 3,000
(Old furniture sold for Rs 3,000 wrongly posted to Sales
Account as Rs 1,000, now rectified)

(l) Depreciation A/c Dr. 800
To Furniture A/c 800
(Depreciation on furniture was not posted, now
rectified)

(m) Building A/c Dr. 13,000

To Purchases A/c 10,000
To Wages A/c 3,000
(Material Rs 10,000 and wages Rs 3,000 that were used for
construction of building were not recorded, now rectified)

Suspense Account
Dr. Cr.

S. No. Particulars J.F. Amount S. No. Particulars J.F. Amount
Rs Rs

(c) To Purchases A/c 5,000 (a) By Sales A/c 400
(k) To Furniture A/c 2,000 (b) By Machinery A/c 450
(f) By Purchases A/c 6,000
By Sales A/c 6,000
(g) By Purchases A/c 3,000
(h) By Raman's A/c 4,000
To Balance c/d 13,850 By Raghvan's A/c 1,000

20,850 20,850

Page : 222 , Block Name : Numerical Answers