(C)
(d)
Ans: Opening
21. Following errors were detected after preparation of trial balance and taking the
difference to suspense account. Rectify the errors:
(a) A credit sale of Rs. 450 to Chitra was debited to Mitra.
(b) A purchase of goods for Rs. 750 from Chakravarthy was debited to his account
(c) An office almirah purchased for Rs. 750 was debited to repairs account.
(d) A sum of Rs. 350 received from Maya, a debtor, was debited to her account.
(e) Purchase of goods for the consumption of the proprietor was debited to purchases
account.
(f) Discount allowed Rs. 75 was credited to discount received account.
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Explanation:
Following errors were detected after preparation of trial balance and taking the
difference to suspense account. Rectify the errors:
(a) A credit sale of Rs. 450 to Chitra was debited to Mitra.
(b) A purchase of goods for Rs. 750 from Chakravarthy was debited to his account
(c) An office almirah purchased for Rs. 750 was debited to repairs account.
(d) A sum of Rs. 350 received from Maya, a debtor, was debited to her account.
(e) Purchase of goods for the consumption of the proprietor was debited to purchases
account.
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