Q.4
10
The Trial Balance prepared by Dhanraj did not tally and the difference was
transferred to Suspense Account. Subsequently, the following errors were
found. Rectify the errors and show the suspense Account.
a) A sale of Rs. 1, 600 to Kamalnath was posted to Karunanath.
b) Insurance paid amounting to Rs 250 was posted twice.
c) A sale of Rs 1,500 for old machinery was passed through the sale book.
d) A purchase of Rs. 600 from Kamesh was not passed through the books,
e) Rs. 80, the debit balance on commission account was omitted from the trial
balance.
f) The purchase returns book was undercast by Rs 700.
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