2. The Trial Balance of Surja Kumar as on 31.12.1992 did not agree and the difference
transferred to a Suspense Account. Subsequently the following errors were detected:
(i) The total of one page of the Sales Day Book was carried forward to the next page as Rs.
(iii) A cash Discount of Rs. 150 received from a creditor was debited to Discount Account
(V) Rs. 300 received from M. Ghosh was debited to the account of N. Ghosh in the Sales Ledger.
484
4,513 instead Rs. 4,531.
(in) The total of the Purchase Day Books was undercast by Rs. 400.
(iv) Rs. 1,450 spent on repair to Delivery Van was debited to Motor Vehicles Account
(vi) Goods worth Rs. 700 returned by Islam was not entered in the books at all. Give me
correcting entries and prepare the Suspense Account.
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Explanation:
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