a
book-keeper finds that the debit side of the Trial Balance is shor
308/- and so
for the time being, he balance of the side by putting the difference to suspense
Account. The following errors were disclosed.
1. The debit side of purchases account was undercast by 100/-
2. 100/- being the monthly total of discount allowed to customer were
to discount account in the ledger.
3) An entry for goods sold of 102/- to Mihir was posted to his account as 120/-
4) 26/- appearing in the Cash Book as paid for the purchase of Stationery for office use
have not been posted to Ledger.
5) 275/- paid by Mihir were credited to Mithali's Account.
You are required to make the necessary Journal Entries and the Suspense Account.
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