Chapter 6 Trial Balance and Rectification of Errors Solutions

Question - 21 : -
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 - 21 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Mohan’s A/c Dr.		7,000
		To Suspense A/c (Credit sales to Mohan, Error rectification recording, recording was missing)			7,000
ii.		Suspense A/c Dr.		9,000
		To Rohan’s A/c (Credit purchases from Rohan, Error rectification recording, recording was missing)			9,000
iii.		Rakesh’s A/c Dr.		4,000
		To Suspense A/c (Goods returned to Rakesh, Error rectification recording, recording was missing)			4,000
iv.		Suspense A/c Dr.		1,000
		To Mahesh’s A/c (Goods returned from Mahesh, Error rectification recording, recording was missing)			1,000
v.		Ganesh’s A/c Dr.		3,000
		To Suspense A/c (Cash paid to Ganesh, Error rectification recording, recording was missing)			3,000
vi.		Suspense A/c Dr.		2,000
		To Sales A/c (Cash sales, Error rectification recording, recoding was missing)			2,000

Suspense Account
Dr.				Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
2014				2014
	To Rohan’s A/c		9,000		By Mohan’s A/c		7,000
	To Mahesh’s A/c		1,000		By Rakesh’s A/c		4,000
	To Sales A/c		2,000		By Ganesh’s A/c		3,000
	To Balance c/d		2,000
	Total		14,000		Total		14,000

Hence, the trialbalance shows an excess of ₹ 2,000 as credit

Question - 22 : -
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 - 22 : -

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)			2,000
ii.		Suspense A/c Dr.		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)			3,000
iii.		Suspense A/c Dr.		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)			1,000
iv.		Mahesh’s A/c Dr.		2,000
		To Suspense A/c (Goods returned from Mahesh, Error rectification recording, Goods returned were posted as ₹ 3,000 instead of ₹ 1,000)			2,000
v.		Suspense A/c Dr.		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.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
	To Mohan’s A/c		2,000		By Mahesh’s A/c		2,000
	To Rohan’s A/c		3,000		By Balance c/d		5,800
	To Rakesh’s A/c		1,000
	To Sales A/c		1,800
	Total		7,800		Total		7,800

Hence, the differencein trial balance is ₹5,800 excess debit.

Question - 23 : -
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 Rs 2,000 were posted to commission account.

Answer - 23 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Mohan’s A/c Dr.		7,000
		To Karan A/c (Credit sales to Mohan, Error rectification recording, erroneously recorded in Karan’s account)			7,000
ii.		Gobind’s A/c Dr.		9,000
		To Rohan’s A/c (Credit purchases from Rohan, Error rectification recording, erroneously recorded in Gobind’s account)			9,000
iii.		Rakesh’s A/c Dr.		4,000
		To Naresh’s A/c (Goods returned to Rakesh, Error rectification recording, erroneously recorded in Naresh’s account)			4,000
iv.		Manish’s A/c Dr.		1,000
		To Mahesh’s A/c (Goods returned from Mahesh, Error rectification recording, erroneously recorded in Manish’s account)			1,000
v.		Commission A/c Dr.		2,000
		To Sales A/c (Cash sales, Error rectification recording, erroneously recorded in commission account)			1,000

Question - 24 : -
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 - 24 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Mohan’s A/c Dr.		14,000
		To Suspense A/c (Credit Sales to Mohan, Error rectification recording, Mohan’s account ws credited with ₹ 7,000, instead of debiting)			14,000
ii.		Suspense A/c Dr.		15,000
		To Rohan’s A/c (Credit purchases from Rohan, Error rectification recording, Rohan’s account was debited with ₹ 6,000 instead of crediting 9,000 for cash purchases from him)			15,000
iii.		Rakesh’s A/c Dr.		8,000
		To Suspense A/c (Goods returned to Rakesh, Error rectification recording, Rakesh’s account was credited with ₹ 4,000 instead of debiting ₹ 4,000)			8,000
iv.		Suspense A/c Dr.		3,000
		To Mahesh’s A/c (Goods returned from Mahesh, Error rectification recording, Mahesh’s account was debited with ₹ 2,000 instead of crediting ₹ 1,000)			3,000
v.		Suspense A/c Dr.		7,000
		To Sales A/c (Cash, Error rectification recording, Sales account was debited with ₹ 5,000 instead of crediting with ₹ 2,000)			7,000

Suspense Account
Dr.				Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
	To Rohan’s A/c		15,000		By Mohan’s A/c		14,000
	To Mahesh’s A/c		3,000		By Rakesh’s A/c		8,000
	To Sales A/c		7,000		By Balance c/d		3,000
	Total		25,000		Total		25,000

Hence, the trialbalance shows ₹ 3,000 excess debit.

Question - 25 : -
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 - 25 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Mohan’s A/c Dr.		7,000
		To Karan’s A/c			5,000
		To Suspense A/c (Credit Sales to Mohan, Error rectification recording, Credit sales to Mohan for ₹ 7,000 were posted to Karan as ₹ 5,000)			2,000
ii.		Suspense A/c Dr.		19,000
		To Rohan’s A/c			9,000
		To Gobind’s A/c (Credit purchases from Rohan, Error rectification recording, Credit purchases from Rohan ₹ 9,000 were posted to the debit of Gobind as ₹ 10,000)			10,000
iii.		Rakesh’s A/c Dr.		4,000
		Naresh’s A/c Dr.		3,000
		To Suspense A/c (Goods returned to Rakesh, Error rectification recording, Goods returned to Rakesh ₹ 4,000 were posted to the credit of Naresh as ₹ 3,000)			7,000
iv.		Suspense A/c Dr.		3,000
		To Mahesh’s A/c			1,000
		To Manish’s A/c (Goods returned from Mahesh, Error rectification recording, Goods returned from Mahesh ₹ 1,000 were posted to the debit of Manish as ₹ 2,000)			2,000
v.		Commission A/c Dr.		200
		Suspense A/c Dr.		1,800
		To Sales A/c (Cash sales, Error rectification recording, Cash sales ₹ 2,000 were posted to commission account as ₹ 200)			2,000

Suspense A/c
Dr.				Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
	To Rahan’s A/c		9,000		By Mohan’s A/c		2,000
	To Gobind’s A/c		10,000		By Rakesh’s A/c		4,000
	To Mahesh’s A/c		1,000		By Naresh’s A/c		3,000
	To Manish’s A/c		2,000		By Balance c/d		14,800
	To Sales A/c		1,800
	Total		23,800		Total		23,800

Hence, the trialbalance has a ₹14,800 excess credit.

Question - 26 : -
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 - 26 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Suspense A/c Dr.		14,000
		To Sales A/c			7,000
		To Purchases A/c (Credit Sales to Mohan, Error rectification recording, Credit Sales were recorded in purchase book)			7,000
ii.		Purchases A/c Dr.		9,000
		Sales A/c Dr.		9,000
		To Suspense A/c (Credit purchases from Rohan, Error rectification recording, Credit purchases were recorded in sales book)			18,000
iii.		Suspense A/c Dr.		8,000
		To Purchases Return A/c			4,000
		To Sales Return A/c (Goods returned to Rakesh, Error rectification recording, Goods returned were recorded in sales return book)			4,000
iv.		Sales Return A/c Dr.		1,000
		Purchases Return A/c Dr.		1,000
		To Suspense A/c (Goods returned from Mahesh, Error rectification recording, Goods returned were recorded through purchases return book)			2,000
v.		Suspense A/c Dr.		4,000
		To Purchases Return A/c			2,000
		To Purchases A/c (Goods returned to Naresh, Error rectification recording, Goods returned were recorded through purchases book)			2,000

Suspense Account
Dr.				Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
	To Sales A/c		7,000		By Purchases A/c		9,000
	To Purchases A/c		7,000		To Sales A/c		9,000
	To Purchases Return A/c		4,000		By Sales Return A/c		1,000
	To Sales Return A/c		4,000		By Purchases Return A/c		1,000
	To Purchases Return A/c		2,000		By Balance c/d		6,000
	To Purchases A/c		2,000
	Total		26,000		Total		26,000

Hence, the trialbalance is ₹6,000 excess credit

Question - 27 : -
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 - 27 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Furniture A/c Dr.		10,000
		To Purchases A/c (Furniture purchased, Error rectification recording, was wrongly debited to Purchases account)			10,000
ii.		Machinery A/c Dr.		20,000
		To Purchases A/c (Machinery purchased on credit, Error rectification recording, was wrongly debited to purchases account)			20,000
iii.		Repairs on Machinery A/c Dr.		1,400
		To Machinery A/c (Repairs on machinery, Error rectification recording, was wrongly debited to machinery account)			1,400
iv.		Machinery A/c Dr.		2,000
		To Repairs A/c (Repairs on overhauling of second hand machinery purchased, Error rectification recording, was wrongly debited to repairs account)			2,000
v.		Sales A/c Dr.		3,000
		To Machinery A/c (Sale of old machinery on book value, Error rectification recording, was wrongly credited to sales account)			3,000

Question - 28 : -
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 - 28 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Furniture A/c Dr.		10,000
		To Purchases A/c			4,000
		To Suspense A/c (Furniture purchased, Error rectification recording, Furniture purchased for ₹ 10,000 was wrongly debited to purchases account as ₹ 4,000)			6,000
ii.		Machinery A/c Dr.		20,000
		To Purchases A/c			6,000
		To Raman’s A/c (Machinery purchased, Error rectification recording, Machinery purchased on credit from Raman for ₹ 20,000 was recorded through purchases book as ₹ 6,000)			14,000
iii.		Repairs A/c Dr.		1,400
		Suspense A/c Dr.		1,000
		To Machinery A/c (Repairs on machinery, Error rectification recording, Repairs on machinery ₹ 1,400 was debited to machinery account as ₹ 2,400)			2,400
iv.		Machinery A/c Dr.		2,000
		To Repairs A/c			200
		To Suspense A/c (Repairs on overhauling of second hand machinery purchased, error rectification entry, Repairs account was wrongly debited with ₹ 200 instead of crediting the machinery account with ₹ 2,000)			1,800
v.		Sales A/c Dr.		5,000
		To Machinery A/c			3,000
		To Suspense A/c (Sale of old machinery at book value, error rectification entry, Sale of old machinery on book value was credited to sales account instead of crediting the machinery account.)			2,000

Suspense Account
Dr.				Cr.
Date	Particulars	J.F.	Amount ₹	Date	Particulars	J.F.	Amount ₹
	To Machinery A/c		1,000		By Furniture A/c		6,000
	To Balance c/d		8,800		By Machinery A/c		1,800
					By Sales A/c		2,000
	Total		9,800		Total		9,800

Hence, the trialbalance has a ₹ 8,800 excess credit.

Question - 29 : -
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 - 29 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Depreciation A/c Dr.		4,000
		To Machinery A/c (Depreciation provided on machinery, rectification entry, was not posted earlier)			4,000
ii.		Bad debts A/c Dr.		5,000
		To Debtors A/c (Bad debts written off, rectification entry, was not posted earlier)			5,000
iii.		Discount Allowed A/c Dr.		100
		To Debtors A/c (Discount allowed to debtor on receiving cash from him, rectification entry, was not posted earlier)			100
iv.		Discount Allowed A/c Dr.		100
		To Suspense A/c (Discount allowed to debtor on receiving cash from him, rectification entry, was not posted to discount allowed account)			100
v.		Bills Receivable A/c Dr.		2,000
		To Debtors A/c (Bill receivable from the debtor, rectification entry, was not posted earlier)			2,000

Question - 30 : -
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 - 30 : -

Journal Recordings to rectify the errors
	Date	Particulars	L.F	Debit Amount ₹	Credit Amount ₹
i.		Depreciation A/c Dr.		3,600
		To Machinery A/c (Depreciation provided on machinery, Error rectification recording, was wrongly posted as ₹ 400 instead of ₹ 4,000)			3,600
ii.		Debtors A/c Dr.		1,000
		To Bad Debts A/c (Bad debts written off, Error rectification recording, was posted as ₹ 6,000 instead of ₹ 5,000)			1,000
iii.		Discount Allowed A/c Dr.		40
		To Debtors A/c (Discount allowed to debtors, Error rectification recording, was wrongly posted as ₹ 60 instead of ₹ 100)			40
iv.		Drawings A/c Dr.		500
		To Purchases A/c (Goods withdrawn by proprietor for personal use, Error rectification recording, was wrongly posted as ₹ 300 instead of ₹ 800)			500
v.		Debtor A/c Dr.		1,000
		To Purchases A/c (Bills receivable from debtors, Error rectification recording, was wrongly posted as ₹ 3,000 instead of ₹ 2,000)			1,000

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