þ2: There was a difference of
430 in a Trial Balance. It was placed on the Debit
side of a Suspense A/q Later on the following errors were discovered. Pass
rectifying entries and prepare Suspense A/c.
a) Purchases Book was overcast by *100.
b) Sales book was overcast by 100.
c) Goods for F800 purchased from Umakant, though entered in the purchase
book, has not been posted to his account.
d) An amount of €500 has been posted to the credit side of commission account
instead of 570.
e) Goods sold to Bharati for *4,400 has been posted to the her account as
4,000.
Goods sold to for $750 was recorded in purchase book. (APC19.13)
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Answer:
c) Goods for F800 purchased from Umakant, though entered in the purchase
book, has not been posted to his accou
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