The Total solution for NCERT class 6-12
Journal Recordings to rectify the errors
Date
Particulars
L.F
Debit Amount ₹
Credit Amount ₹
i.
Suspense A/c Dr.
2,000
To Mohan’s A/c
(Credit Sales to Mohan, Error rectification recording, credit sales were posted as ₹ 9,000 instead of ₹ 7,000)
ii.
3,000
To Rohan’s A/c
(Credit Purchases from Mohan, Error rectification recording, Credit purchases were posted as ₹ 6,000 instead of ₹ 9,000)
iii.
1,000
To Rakesh’s A/c
(Goods returned to Rakesh, Error rectification recording, Goods returned were recorded as ₹ 5,000 instead of ₹ 4,000)
iv.
Mahesh’s A/c Dr.
To Suspense A/c
(Goods returned from Mahesh, Error rectification recording, Goods returned were posted as ₹ 3,000 instead of ₹ 1,000)
v.
1,800
To Sales A/c
(Cash Sales, Error rectification recording, Cash sales were posted as ₹ 200 instead of ₹ 2,000)
200
Suspense Account
Dr.
Cr.
J.F.
Amount ₹
By Mahesh’s A/c
By Balance c/d
5,800
Total
7,800
Hence, the differencein trial balance is ₹5,800 excess debit.