Question

Q. 4. An Accountant finds the difference in the Trial Balance amounting to Rs. 210 and put it in the
Suspense Account. Later on he detects the following errors. Rectify the errors and prepare the suspense
Account.
(a) Goods purchased from Ram Rs. 700 were passed through sales book.
(b) Returned Goods to Shyam Rs. 1500 was passed through returns in ward book.
(c) An item of Rs. 450 relating to prepaid rent account was omitted to brought forward.
(d) An item of Rs. 120 in respect of purchase returns, instead of being recorded in Returns Outward
book has been wrongly entered in the purchase book and posted therefrom to the debit of personal
account.
(e) Amount payable to Subhash for repairs done to Radio Rs. 180 and a new Radio supplied for
Rs. 1920 were entered in the Purchase book as Rs. 200.
Ans. Suspense Account​

Answer 1

Answer:

This is prevented in a database as there is a single database and any change in it is reflected immediately. Because of this, there is no chance of encountering duplicate data. *

Answer 2

Note: Check both pages...

Answer:

One-Sided Errors

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