A Book-keeper prepared a Trial balance on 31st March, 2019, which showed a difference of
2,715. The difference was places to the Debit of a Suspense A/c. The undermentioned errors
were subsequently discovered.
1.Rs710 the total of sales return book has been posted to the credit of the purchase return book
2.an item of Rs 626 written off as a bad debt from chanderkant has not been debited to bad debt
a/c
3.Goods sold to X and Y for Rs 1,600 and Rs 1,200 respectively,but were recorded in the sales
book as to X Rs 1,200 and Y as Rs 1,600.
4.Goods of Rs 850 were returned to Bhardwaj. It was recorded in the purchase book as Rs 580
5.An amount of Rs 675 for a credit sales to Govind , although correctly entered in the sale book,
has been wrongly posted as Rs 756.
6. A sum of Rs 375 owed by Ravi has been included in the list of sundry creditors.
7. An amount of Rs 750 spent on the repairs of an old machinery has been debited to repairs a/c
Pass journal entries to rectify the errors and prepare a suspense account.
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