(MIJE Uhandigarh 2015
47. While trying to close his books for the year ended 31st March, 2014, Mahesh found that the
Trial Balance did not agree. He traced the following errors:
(1) In the Sales Book for the month of January total of Page No. 2 was carried forward to
Page No. 3 as 1,000 instead of 1,200 and total of Page No. 6 was carried forward
to Page No. 7 as 5,600 instead of 5,000.
(ii) Goods returned to Ram 1,000 were recorded in the Sales Book.
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