Shri Harjit has tallied his trial balance by debiting difference of rupees 1000 to suspense account
and thereafter he has prepared final accounts.
:- After preparation of final accounts the following errors are detected.
1] Goods of rupees 3500 returned by Beena is posted on debit side of a account.
2] Total of purchase return book is overcast by rupees 800.
3] Harjit has paid rupees 600 for his personal medical bill and
the amount is debited to miscellaneous expense account.
4] Rupees 1200 received from Nehal for rent is posted to the credit of her account as well as to rent
account.
5] Good of rupees 5000 sold to Surendra is recorded in purchase book.
6] Rupees 6000 paid toEsha for payment of loan is not posted to her account.
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Shri Harjit has tallied his trial balance by debiting difference of rupees 1000 to suspense account
and thereafter he has prepared final accounts.
:- After preparation of final accounts the following errors are detected.
1] Goods of rupees 3500 returned by Beena is posted on debit side of a account.
2] Total of purchase return book is overcast by rupees 800.
3] Harjit has paid rupees 600 for his personal medical bill and
the amount is debited to miscellaneous expense account.
4] Rupees 1200 received from Nehal for rent is posted to the credit of her account as well as to rent
account.
5] Good of rupees 5000 sold to Surendra is recorded in purchase book.
6] Rupees 6000 paid toEsha for payment of loan is not posted to her account.
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