5 The trial Balance prepared by a book - keeper on
31-12-2008 showed excess credit of Rs. 240. This
difference was transferred to suspense account
The following errors were found you are required
to pass journal entries to rectify thisee errors
prepare suspense account & show the effect on
profit
at the sales books tolal shows
a shows . Exass of
excess
' 100
by Goods sold to Raja Rs.600 was credited to his
account
cx Goods purchased from uma for Rs. 2,640 was poste
to her account as Rs. 640.
de Duscount reciened account shows Rs.60 short
ez Reut paid to hand Lord Rs. 340 was debited to
his personal account.
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